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Customs and Excise Management Act 1979

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Changes over time for: Section 49

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Version Superseded: 31/12/2020

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Point in time view as at 13/09/2018. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 49 is up to date with all changes known to be in force on or before 28 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

49 Forfeiture of goods improperly imported. U.K.

(1)Where—

(a)except as provided by or under the Customs and Excise [F1Acts 1979, any imported goods, being goods chargeable on] [F1Acts 1979 or by or under the Taxation (Cross-border Trade) Act 2018, any imported goods, being goods chargeable by reference to] their importation with customs or excise duty, are, without payment of that duty—

(i)unshipped in any port,

(ii)unloaded from any aircraft in the United Kingdom,

(iii)[F2unloaded from any vehicle in, or otherwise brought across the boundary into, Northern Ireland, or]

[F2unloaded from any other vehicle which has entered the United Kingdom, or]

(iv)removed from their place of importation or from any approved wharf, examination station or [F3transit shed] [F3temporary storage facility or any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept]; or

(b)any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or

(c)any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in [F4any vehicle] [F4any other vehicle]; or

(d)any goods are imported concealed in a container holding goods of a different description; or

(e)[F5any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof; or]

[F5any goods are found, whether before or after being released to or discharged from a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018;]

(f)any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer,

those goods shall, subject to subsection (2) below, be liable to forfeiture.

(2)Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—

(a)[F6reported as intended for exportation in the same ship, aircraft or vehicle; or]

[F6declared as intended for exportation in the same vehicle,]

(b)[F6entered for transit or transhipment; or]

[F6declared for a transit procedure or a storage procedure, or]

(c)[F6entered to be warehoused for exportation or for use as stores,]

[F6are otherwise to be warehoused for exportation or for use as stores,]

the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.

Textual Amendments

F1Words in s. 49(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(i)

F2S. 49(1)(a)(iii) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(ii)

F3Words in s. 49(1)(a)(iv) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(iii)

F4Words in s. 49(1)(c) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(b)

F5S. 49(1)(e) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(c)

F6S. 49(2)(a)-(c) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(3)

Modifications etc. (not altering text)

C1S. 49 modified by S.I. 1986/260, regs. 5(e), 18

C3S. 49(1) amended by S.I. 1990/2167, art. 4, Sch. para. 7

C4S. 49(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C5S. 49(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 49(1)(a) amended (1.11.1996) by S.I. 1992/3152, reg. 11(a) (as amended (1.11.1996) by S.I. 1996/2537, reg. 15(b)).

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