Customs and Excise Management Act 1979

Special requirements as to movement of certain goods

75 Explosives

(1) No goods which are explosives within the meaning of the [1875 c. 17.] Explosives Act 1875 shall be loaded into any ship or aircraft for exportation, exported by land or shipped for carriage coastwise as cargo, until due entry has been made of the goods in such form and manner and containing such particulars as the Commissioners may direct.

(2) Without prejudice to sections 53 and 60 above, any goods required to be entered under this section which are loaded, exported or shipped as mentioned in subsection (1) above without being entered under this section shall be liable to forfeiture, and the exporter or, as the case may be, shipper shall be liable on summary conviction to a penalty of £100.

76 Power to require pre-entry and clearance of goods

(1) Without prejudice to any other requirement of this Act as to the entry or clearance of goods, the Commissioners may, where they are satisfied that it is expedient in the public interest, by order made by statutory instrument require with respect to any goods entry and clearance of the goods in such manner as the Commissioners may direct before their exportation or shipment for exportation, for carriage coastwise or as stores.

(2) Without prejudice to sections 53 and 60 above, if any person required by virtue of an order made under this section to make entry or obtain clearance of any goods, ships or exports, or attempts to ship or export, those goods without such entry or clearance or otherwise contrary to the order, he shall be liable on summary conviction to a penalty of £100.