Proof of lawful importE+W+S
7.—(1) Where any product or equipment is being, or has been, imported into [F1Great Britain], an officer of Revenue and Customs may require any person possessing or having control of that product or equipment to furnish, within such reasonable time as that officer may specify, evidence that the importation is, or was, in accordance with the provisions of the 2014 Regulation.
(2) Until such evidence is furnished to the satisfaction of the Commissioners for Revenue and Customs, the product or equipment may be detained by them.
(3) If such evidence is not furnished to the satisfaction of the Commissioners for Revenue and Customs within the period specified under paragraph (1), the product or equipment is liable to forfeiture and the Customs and Excise Management Act 1979 applies in relation to it as if it were liable to forfeiture under that Act.
Extent Information
E1This version of this provision extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only
Textual Amendments
F1Words in reg. 7(1) substituted (E.W.S.) (31.12.2020) by S.I. 2019/583, regs. 1(1), 35(1)(3) (as amended by The Ozone-Depleting Substances and Fluorinated Greenhouse Gases (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1616), regs. 1(2), 2(2)(18)(a)(d)); 2020 c. 1, Sch. 5 para. 1(1)
Proof of lawful importN.I.
7.—(1) Where any product or equipment is being, or has been, imported into [F2Northern Ireland] from outside the customs territory of the EU, an officer of Revenue and Customs may require any person possessing or having control of that product or equipment to furnish, within such reasonable time as that officer may specify, evidence that the importation is, or was, in accordance with the provisions of the 2014 Regulation.
(2) Until such evidence is furnished to the satisfaction of the Commissioners for Revenue and Customs, the product or equipment may be detained by them.
(3) If such evidence is not furnished to the satisfaction of the Commissioners for Revenue and Customs within the period specified under paragraph (1), the product or equipment is liable to forfeiture and the Customs and Excise Management Act 1979 applies in relation to it as if it were liable to forfeiture under that Act.
Extent Information
E2This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales and Scotland only
Textual Amendments
F2Words in reg. 7(1) substituted (N.I.) (31.12.2020) by S.I. 2019/583, regs. 1(1), 35A(1)(4) (as amended by The Ozone-Depleting Substances and Fluorinated Greenhouse Gases (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1616), regs. 1(2), 2(2)(19)); 2020 c. 1, Sch. 5 para. 1(1)