Customs and Excise Management Act 1979

63 Entry outwards of exporting ships. U.K.

(1) Where a ships is to load any goods at a port for exportation F1 ... or as stores for use on a voyage to an eventual destination outside [F2 the United Kingdom], the master of the ship shall, before any goods are taken on board that ship at that port, other than goods for exportation loaded in accordance with a stiffening order issued by the proper officer, deliver to the proper officer—

(a) an entry outwards of the ship in such form and manner and containing such particulars as the Commissioners may direct; and

(b) a certificate from the proper officer of the clearance inwards or coastwise of the ship of her last voyage with cargo; and

(c) if the ship has already loaded goods at some other port for exportation or as stores for use as aforesaid or has been cleared in ballast from some other port, the clearance outwards of the ship from that other port.

(2) If, on the arrival at any port of a ship carrying goods coastwise from one place in [F3 Great Britain] to another such place, it is desired that the ship shall proceed with those goods or any of them to a place outside [F4 the United Kingdom], entry outwards shall be made of that ship (whether or not any other goods are to be loaded at that port) and of any of those goods which are duitable or restricted goods as if the goods were to be loaded for exportation at that port, but any such entry may, subject to such conditions as the Commissioners see fit to impose, be made without the goods being first discharged.

(3) A ship may, subject to subsection (4) below, be entered outwards from a port under this section notwithstanding that before departing for any place outside the United Kingdom the ship is to go to another port.

(4) A ship carrying cargo brought in that ship from some place outside [F5 Great Britain] and intended to be discharged in [F5 Great Britain] may only be entered outwards by virtue of subsection (3) above subject to such conditions as the Commissioners see fit to impose.

(5) If, when a ship is required by this section to be entered outwards from any port, any goods are taken on board that ship at that port, except in accordance with such a stiffening order as is mentioned in subsection (1) above, before the ship is so entered, the goods shall be liable to forfeiture and the master of the ship shall be liable on summary conviction to a penalty of [F6 level 3 on the standard scale].

(6) Where goods are taken on board a ship as mentioned in subsection (5) above or made waterborne for that purpose with fraudulent intent, any person concerned therein with knowledge of that intent may be detained and shall be liable—

(a) on summary conviction, to a penalty of [F7 the prescribed sum][F7 £20,000] 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 [F8 7 years], or to both.

[F9 (7) References in this section to a destination or place outside the United Kingdom [F10 or Great Britain] F11 ... do not include references to a destination or place in the Isle of Man and in subsections (2) and (4) above references to a place in [F12 Great Britain] and to discharge in [F12 Great Britain] include references to a place in the Isle of Man and to discharge in the Island.]

Textual Amendments

F1 Words in s. 63(1) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 65(2)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F2 Words in s. 63(1) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 65(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F3 Words in s. 63(2) substituted (28.2.2022) by The Customs (Amendment) (EU Exit) Regulations 2022 (S.I. 2022/109), regs. 1, 2(2)(a)

F4 Words in s. 63(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 65(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F5 Words in s. 63(4) substituted (28.2.2022) by The Customs (Amendment) (EU Exit) Regulations 2022 (S.I. 2022/109), regs. 1, 2(2)(b)

F6 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

F7 S. 63(6)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(8) (with reg. 5(1))

F8 Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)

F9 S. 63(7) inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 12

F10 Words in s. 63(7) inserted (28.2.2022) by The Customs (Amendment) (EU Exit) Regulations 2022 (S.I. 2022/109), regs. 1, 2(2)(c)(i)

F11 Words in s. 63(7) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 65(4) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F12 Words in s. 63(7) substituted (28.2.2022) by The Customs (Amendment) (EU Exit) Regulations 2022 (S.I. 2022/109), regs. 1, 2(2)(c)(ii)