http://www.legislation.gov.uk/ukpga/1979/2/section/51/2004-07-01Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2004-07-01 Part IV Control of Importation Forfeiture, offences, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> in connection with importation Special provisions as to proof in Northern Ireland. <CommentaryRef Ref="c14773121"/>511If goods of any class or description chargeable with duty on their importation from the Republic of Ireland are found in the possession or control of any person in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable on their importation has been paid.2If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.S. 51 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. 51 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S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))S. 51 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).Words repealed by Finance Act 1983 (c. 28, SIF 40:1), s. 7(5), Sch. 10 Pt. I
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<Number>Part IV</Number>
<Title> Control of Importation</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2004-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation" NumberOfProvisions="3" RestrictEndDate="2005-02-01" id="part-IV-crossheading-forfeiture-offences-etc-in-connection-with-importation" RestrictStartDate="2004-01-22" RestrictExtent="E+W+S+N.I.">
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Forfeiture, offences,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
in connection with importation
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<Title>
Special provisions as to proof in Northern Ireland.
<CommentaryRef Ref="c14773121"/>
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/51/2004-07-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/51" id="section-51">
<Pnumber>
<CommentaryRef Ref="c14773131"/>
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51
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<Text>
If goods of any class or description chargeable with duty on their importation from the Republic of Ireland are found in the possession or control of any person
<CommentaryRef Ref="c14773151"/>
in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable on their importation has been paid.
</Text>
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<Pnumber>2</Pnumber>
<P2para>
<Text>If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.</Text>
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<Para>
<Text>
<CitationSubRef id="c00962" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/51" SectionRef="section-51">S. 51</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c00963" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c00964" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" CitationRef="c00963" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>a</Emphasis>
) (which S.I. is revoked 1.1.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00965" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00966" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2" Operative="true" CitationRef="c00965" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
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<Commentary id="c14773131" Type="C">
<Para>
<Text>
<CitationSubRef id="c00967" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/51" SectionRef="section-51">S. 51</CitationSubRef>
modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1983/947" id="c00968" Class="UnitedKingdomStatutoryInstrument" Year="1983" Number="947">S.I. 1983/947</Citation>
,
<CitationSubRef id="c00969" URI="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12" Operative="true" CitationRef="c00968" SectionRef="regulation-12">regs. 12</CitationSubRef>
,
<CitationSubRef id="c00970" URI="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13" CitationRef="c00968" SectionRef="regulation-13">13</CitationSubRef>
(which S.I. is revoked 1.1.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00971" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00972" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2" Operative="true" CitationRef="c00971" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
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<Commentary id="c14773141" Type="C">
<Para>
<Text>
<CitationSubRef id="c00973" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/51" SectionRef="section-51">S. 51</CitationSubRef>
amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c00974" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c00975" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a" Operative="true" CitationRef="c00974" SectionRef="regulation-11-a">reg. 11(a)</CitationSubRef>
.
</Text>
</Para>
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<Commentary id="c14773151" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/28" id="c00976" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="28" Title="Finance Act 1983">Finance Act 1983 (c. 28, SIF 40:1)</Citation>
,
<CitationSubRef id="c00977" URI="http://www.legislation.gov.uk/id/ukpga/1983/28/section/7/5" CitationRef="c00976" SectionRef="section-7-5">s. 7(5)</CitationSubRef>
,
<CitationSubRef id="c00978" URI="http://www.legislation.gov.uk/id/ukpga/1983/28/schedule/10/part/I" Operative="true" CitationRef="c00976" SectionRef="schedule-10-part-I">Sch. 10 Pt. I</CitationSubRef>
</Text>
</Para>
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