http://www.legislation.gov.uk/ukpga/1979/2/section/58E/1996-01-01Customs 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 Database2024-10-111996-01-01 Part V Control of Exportation Outward entry and clearance of goods Authentication of Community customs documents. <CommentaryRef Ref="c14773481"/>58E1In such cases as the Commissioners may direct, an officer shall not authenticate any Community customs documents unless—athere is presented with the document—ian entry relating to the goods in question and complying with section 53 above; oriia document relating to the goods and complying with section 58(3)(b) above; oriiia document to be used instead of an entry or such a document as aforesaid by virtue of substituted requirements imposed under section 53(7) or 58(6) above; andbthe officer marks the Community customs document and the entry or other document referred to in paragraph (a) above with a registration number allocated by the Commissioners for that purpose.2Subject to subsections (3) and (4) below, a person who has obtained an authenticated Community customs document in respect of any goods shall surrender it at the office at which it was obtained, together with the entry or other documents marked under subsection (1)(b) above(“the marked export document”), unless—athe goods are shipped, or cleared by the proper officer for export by land, before the end of such period as may be specified by directions given by the Commissioners; andbthe marked export document is delivered to the proper officer as required by or under the provisions mentioned in subsection (1)(a) above.3The proper officer may, on an application made to him before the end of the period mentioned in subsection (2) above, permit the retention of the authenticated Community customs document and the marked export document.4The proper officer may at any time require a person who has obtained an authenticated Community customs document in respect of any goods to surrender to him that document and the marked export document.5If a person without reasonable excuse fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of level 4 on the standard scale; and if a person without reasonable excuse fals to comply with a requirement imposed under subsection (4) above he shall be liable on summary conviction to a penalty of level 5 on the standard scale.6In this section “Community customs document” means a document which in accordance with any Community instrument or any agreement permitted under such an instrument or in accordance with any arrangements made between the Commissioners and any other customs authority—ais used to indicate whether or not the goods are Community goods or are subject to duty at a preferential rate in any country with which the Community has an agreement of association; andbis required to be authenticated by the customs authorities of the member State from which they are exported.7In subsection (6) above “Community goods” means—agoods which satisfy the conditions laid down in Articles 9 and 10 of the E.E.C. Treaty; andbgoods to which the E.C.S.C. Treaty applies and which under the terms of that Treaty are in free circulation within the European Coal and Steel Community.S. 58E amended by S.I. 1990/2167, art. 4, Sch. para. 9Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
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<Title> Control of Exportation</Title>
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Authentication of Community customs documents.
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<Text>In such cases as the Commissioners may direct, an officer shall not authenticate any Community customs documents unless—</Text>
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<Text>there is presented with the document—</Text>
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<Text>a document relating to the goods and complying with section 58(3)(b) above; or</Text>
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Subject to subsections (3) and (4) below, a person who has obtained an authenticated Community customs document in respect of any goods shall surrender it at the office at which it was obtained, together with the entry or other documents marked under subsection (1)(b) above(“
<Term id="term-the-marked-export-document">the marked export document</Term>
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</Text>
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<Text>the goods are shipped, or cleared by the proper officer for export by land, before the end of such period as may be specified by directions given by the Commissioners; and</Text>
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<Text>The proper officer may, on an application made to him before the end of the period mentioned in subsection (2) above, permit the retention of the authenticated Community customs document and the marked export document.</Text>
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<Pnumber>4</Pnumber>
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<Text>The proper officer may at any time require a person who has obtained an authenticated Community customs document in respect of any goods to surrender to him that document and the marked export document.</Text>
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<Text>
If a person without reasonable excuse fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of
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; and if a person without reasonable excuse fals to comply with a requirement imposed under subsection (4) above he shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p5524" CommentaryRef="c14773491">level 5 on the standard scale</Addition>
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In this section “
<Term id="term-community-customs-document">Community customs document</Term>
” means a document which in accordance with any Community instrument or any agreement permitted under such an instrument or in accordance with any arrangements made between the Commissioners and any other customs authority—
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<Pnumber>a</Pnumber>
<P3para>
<Text>is used to indicate whether or not the goods are Community goods or are subject to duty at a preferential rate in any country with which the Community has an agreement of association; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/58E/6/b/1996-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/58E/6/b" id="section-58E-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is required to be authenticated by the customs authorities of the member State from which they are exported.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/58E/7/1996-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/58E/7" id="section-58E-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
In subsection (6) above “
<Term id="term-community-goods">Community goods</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/58E/7/a/1996-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/58E/7/a" id="section-58E-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>goods which satisfy the conditions laid down in Articles 9 and 10 of the E.E.C. Treaty; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/58E/7/b/1996-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/58E/7/b" id="section-58E-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>goods to which the E.C.S.C. Treaty applies and which under the terms of that Treaty are in free circulation within the European Coal and Steel Community.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14773481" Type="C">
<Para>
<Text>
S. 58E amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c01075" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c01076" CitationRef="c01075" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c01077" CitationRef="c01075" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/9" Operative="true" SectionRef="schedule-paragraph-9">Sch. para. 9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14773491" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c01078" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c01079" CitationRef="c01078" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" Operative="true" SectionRef="section-46">s. 46</CitationSubRef>
, (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c01080" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c01081" CitationRef="c01080" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" Operative="true" SectionRef="section-289G">s. 289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c01082" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) art. 5
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>