Part III Customs and Excise Control Areas

31 Control of movement of goods to and from inland clearance depot, etc.

(1)

The Commissioners may by regulations impose conditions and restrictions as respects—

(a)

the movement of imported goods between the place of importation and a place approved by the Commissioners for the clearance out of charge of such goods F1, a free zoneF2or a place of exportation of such goods; and

F3(aa)

the movement of goods between—

(i)

a free zone and a place approved by the Commissioners for the clearance out of charge of such goods,

(ii)

such a place and a free zone, and

(iii)

a free zone and another free zone;

(b)

the movement of goods intended for export between a place approved by the Commissioners for the examination of such goods F4, or a place designated by the proper officer under section 53(4) or 58(3) below, and the place of exportation.

(2)

Regulations under subsection (1) above may in particular—

(a)

require the goods to be moved within such period and by such route as may be specified by or under the regulations;

(b)

require the goods to be carried in a vehicle or container complying with such requirements and secured in such manner as may be so specified;

(c)

prohibit, except in such circumstances as may be so specified, any unloading or loading of the vehicle or container or any interference with its security.

F5(2A)

Any documents required to be made or produced as a result of regulations made under subsection (1) above shall be made or produced in such form and manner and contain such particulars as the Commissioners may direct; but the Commissioners may relax any requirement imposed under the regulations that any specific document be made or produced and if they do so may impose substituted requirements.

(3)

If any person contravenes or fails to comply with any regulation under subsection (1) above or any requirement imposed by or under any such regulation F6or a direction made under subsection (2A) above or any requirement imposed under that subsection, that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of F7level 4 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.