Customs and Excise Management Act 1979

35 Report inwards

(1) Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every ship and aircraft to which this section applies, of every vehicle entering Northern Ireland by land, and of all goods otherwise conveyed into Northern Ireland by land.

(2) This section applies to every ship arriving at a port—

(a) from any place outside the United Kingdom ; or

(b) carrying any goods brought in that ship from some placeoutside the United Kingdom and not yet cleared on importation.

(3) This section applies to every aircraft arriving at any place in the United Kingdom—

(a) from any place or area outside the United Kingdom; or

(b) carrying passengers or goods taken on board that aircraft at a place outside the United Kingdom, being passengers or goods either—

(i) bound for a destination in the United Kingdom and not already cleared at a customs and excise airport ; or

(ii) bound for a destination outside the United Kingdom.

(4) The Commissioners may make regulations prescribing the procedure for making report under this section.

(5) If the person by whom the report should be made fails to make report as required by or under this section—

(a) he shall be liable on summary conviction to a penalty of £100; and

(b) any goods required to be reported which are not duly reported may be detained by any officer until so reported or until the omission is explained to the satisfaction of the Commissioners, and may in the meantime be deposited in a Queen's warehouse.

(6) The person making the report shall at the time of making it answer all such questions relating to the ship, aircraft or vehicle, to the goods carried therein, to the crew and to the voyage, flight or journey as may be put to him by the proper officer ; and if he refuses to answer he shall be liable on summary conviction to a penalty of £100.

(7) If at any time after a ship or aircraft carrying goods brought therein from any place outside the United Kingdom arrives within 12 nautical miles of the coast of the United Kingdom, or after a vehicle crosses the boundary into Northern Ireland, and before report has been made in accordance with this section—

(a) bulk is broken ; or

(b) any alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part thereof before due report has been made ; or

(c) any part of the goods is staved, destroyed or thrown overboard or any container is opened,

and the matter is not explained to the satisfaction of the Commissioners, the master of the ship or commander of the aircraft or the person in charge of the vehicle shall be liable on summary conviction to a penalty of £100.

(8) For the purposes of subsection (7) above, the guard of a railway train shall be deemed to be the person in charge of any vehicle forming part of that train.