- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/03/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 30/11/2009
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Customs and Excise Management Act 1979, Section 50 is up to date with all changes known to be in force on or before 11 September 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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(1)Subsection (2) below applies to goods of the following descriptions, that is to say—
(a)goods chargeable with a duty which has not been paid; and
(b)goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.
(2)If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—
(a)unships or lands in any port or unloads from any aircraft in the United Kingdom or from any vehicle in Northern Ireland any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or
(b)removes from their place of importation or from any approved wharf, examination station, transit shed or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,
he shall be guilty of an offence under this subsection and may be detained.
(3)If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.
(4)Subject to subsection [F1(5), (5A) or (5B)]below, a person guilty of an offence under subsection (2) or (3) above shall be liable—
(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F27 years], or to both.
(5)In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the M1Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
[F3(5A)In the case of—
(a)an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968,
(b)any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in [F4Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)] [F4Article 45(1)(a), [F5, (aa) ] (b), (c), (d), (e) or (g) or (2)(a)] of the Firearms (Northern Ireland) Order [F61981][F62004], or
(c)any such offence committed in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981,
subsection (4)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 10 years ”.]
[F7(5B)In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (4) above shall have effect as if–
(a)for paragraph (a) there were substituted the following–
“(a)on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both”; and
(b)in paragraph (b) for the words “7 years” there were substituted the words “ 2 years ”]
(6)If any person—
(a)imports or causes to be imported any goods concealed in a container holding goods of a different description; or
(b)directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with the entry made thereof,
he shall be liable on summary conviction to a penalty of three times the value of the goods or [F8level 3 on the standard scale], whichever is the greater.
(7)In any case where a person would, apart from this subsection, be guilty of—
(a)an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and
(b)a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,
he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.
Textual Amendments
F1Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)
F2Words substituted by Finance Act 1988 (c. 33, SIF 40:1), s. 12(1)(a)(6)
F3S. 50(5A) substituted (22.1.2004) by Criminal Justice Act 2003 (c. 44), ss. 293(2), 336(3), (4) (with s. 293(5)); S.I. 2004/81, art. 3(1)(2)(b)
F4Words in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)
F5Word in s. 50(5A)(b) inserted (N.I.) (20.9.2005) by The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966), arts. 1(2), 3(4)(a)
F6Word in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)
F7S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)
F8Words 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
Modifications etc. (not altering text)
C1S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)
C2S. 50(2) amended by S.I. 1990/2167, art. 4, Sch. para. 8
C3S. 50(2)(3) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(3)
C4S. 50(4)(a) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(4)(a)
C5S. 50(4)(b) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(4)(b)
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