http://www.legislation.gov.uk/ukpga/1979/2/section/80/2011-02-17Customs 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 Participation2011-02-17 Part VII Customs and Excise Control: Supplementary Provisions Additional provisions as to information Power to require information or production of documents where origin of goods exported is evidenced under Community law or practice.801Where on the exportation of any goods from the United Kingdom there has been furnished for the purpose of any Community requirement or practice any certificate or other evidence as to the origin of those goods, or as to payments made or relief from duty allowed in any country or territory, then, for the purpose of verifying or investigating that certificate or evidence, the Commissioners or an officer may require the exporter, or any other person appearing to the Commissioners or officer to have been concerned in any way with the goods, or with any goods from which, directly or indirectly, they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence,—ato furnish such information, in such form and within such time, as the Commissioners or officer may specify in the requirement; orbto produce for inspection, and to allow the taking of copies or extracts from, such invoices, bills of lading, books or documents as may be so specified.2Any person who, without reasonable cause, fails to comply with a requirement imposed on him under subsection (1) above shall be liable on summary conviction to a penalty of level 3 on the standard scale.Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
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<Number>Part VII</Number>
<Title> Customs and Excise Control: Supplementary Provisions</Title>
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<Title> Additional provisions as to information</Title>
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<Title> Power to require information or production of documents where origin of goods exported is evidenced under Community law or practice.</Title>
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<Text>Where on the exportation of any goods from the United Kingdom there has been furnished for the purpose of any Community requirement or practice any certificate or other evidence as to the origin of those goods, or as to payments made or relief from duty allowed in any country or territory, then, for the purpose of verifying or investigating that certificate or evidence, the Commissioners or an officer may require the exporter, or any other person appearing to the Commissioners or officer to have been concerned in any way with the goods, or with any goods from which, directly or indirectly, they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence,—</Text>
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<Text>to furnish such information, in such form and within such time, as the Commissioners or officer may specify in the requirement; or</Text>
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<Text>to produce for inspection, and to allow the taking of copies or extracts from, such invoices, bills of lading, books or documents as may be so specified.</Text>
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Any person who, without reasonable cause, fails to comply with a requirement imposed on him under subsection (1) above shall be liable on summary conviction to a penalty of
<Addition ChangeId="d29p7544" CommentaryRef="c14775351">level 3 on the standard scale</Addition>
.
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<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c01560" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c01561" CitationRef="c01560" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c01562" CitationRef="c01560" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c01563" 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="c01564" CitationRef="c01563" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c01565" CitationRef="c01563" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c01566" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
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