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Status:
Point in time view as at 01/01/1996. This version of this provision has been superseded.
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Customs and Excise Management Act 1979, Section 68B is up to date with all changes known to be in force on or before 24 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.
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[68B Special provisions as to proof in Northern Ireland. U.K.
(1)If goods of any class or description chargeable with agricultural levies on their exportation from the United Kingdom are found in the possession or control of any person within the prescribed area 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 either—
(a)that the goods are not intended for such exportation; or
(b)that the goods are intended for such exportation and any entry required to be made or security required to be given in connection with that exportation has been or will be made or given.
(2)If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not so furnished, the goods shall be liable to forfeiture.
(3)In subsection (1) above “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972.]
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