Part V Control of Exportation
Breach of applicable export provisions etc
F152ABreach of applicable export provisions etc
(1)
This section applies to any goods the export of which is required to be made in accordance with the applicable export provisions.
(2)
If any person contravenes or fails to comply with any of the requirements—
(a)
the person is guilty of an offence, and
(b)
the goods are liable to forfeiture.
(3)
A person guilty of an offence under subsection (2) in a case where the goods are dutiable or restricted goods is liable on summary conviction to a penalty of—
(a)
£20,000, or
(b)
three times the value of the goods,
whichever is the greater.
(4)
A person guilty of an offence under subsection (2) in any other case is liable on summary conviction to a penalty of level 4 on the standard scale.
(5)
If—
(a)
in breach of the applicable export provisions, any dutiable or restricted goods fail to be exported from the United Kingdom by the time by which they were required to be exported, and
(b)
notice of the failure is not immediately given to an officer of Revenue and Customs,
(6)
An officer of Revenue and Customs may—
(a)
require any person to provide such information and documents to the officer as may be specified by the officer, and
(b)
require the goods to be moved to, and kept in, such place as may be specified by the officer.
(7)
Any person who contravenes or fails to comply with a requirement imposed under subsection (6) is liable on summary conviction to a penalty of £20,000.