S. 49 modified by S.I. 1986/260, regs. 5(e), 18

S. 49(1) amended by S.I. 1990/2167, art. 4, Sch. para. 7

S. 49(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 49(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 49(1)(a) amended (1.11.1996) by S.I. 1992/3152, reg. 11(a) (as amended (1.11.1996) by S.I. 1996/2537, reg. 15(b)).

S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)

S. 50(2) amended by S.I. 1990/2167, art. 4, Sch. para. 8

Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)

Words substituted by Finance Act 1988 (c. 33, SIF 40:1), s. 12(1)(a)(6)

1971 c. 38.

S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)

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

S. 51 amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 51 modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 51 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

Words repealed by Finance Act 1983 (c. 28, SIF 40:1), s. 7(5), Sch. 10 Pt. I

S. 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)

Words 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)

Word 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)

Word 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)

S. 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)

S. 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)

S. 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)

http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2008-03-07Part IV Control of Importation Forfeiture, offences, etc. in connection with importation
49 Forfeiture of goods improperly imported. 1

Where—

a

except as provided by or under the Customs and Excise Acts 1979, any imported goods, being goods chargeable on their importation with customs or excise duty, are, without payment of that duty—

i

unshipped in any port,

ii

unloaded from any aircraft in the United Kingdom,

iii

unloaded from any vehicle in, or otherwise brought across the boundary into, Northern Ireland, or

iv

removed from their place of importation or from any approved wharf, examination station or transit shed; or

b

any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or

c

any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in any vehicle; or

d

any goods are imported concealed in a container holding goods of a different description; or

e

any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof; or

f

any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer, those goods shall, subject to subsection (2) below, be liable to forfeiture.

2

Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—

a

reported as intended for exportation in the same ship, aircraft or vehicle; or

b

entered for transit or transhipment; or

c

entered to be warehoused for exportation or for use as stores,

the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.

50 Penalty for improper importation of goods.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 (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 7 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 Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

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 Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)Article 45(1)(a), , (aa) (b), (c), (d), (e) or (g) or (2)(a) of the Firearms (Northern Ireland) Order 19812004, 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 ”.

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 level 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.

51 Special provisions as to proof in Northern Ireland. 1

If goods of any class or description chargeable with duty on their importation from the Republic of Ireland are found in the possession or control of any person in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable on their importation has been paid.

2

If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="2"/>
<FRBRname value="1979 c. 2"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/2008-03-07"/>
<FRBRdate date="2008-03-07" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/2008-03-07/data.akn"/>
<FRBRdate date="2024-11-15Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1979-02-22" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1991-02-01" type="amendment" source="#source"/>
<eventRef date="1996-11-15" type="amendment" source="#source"/>
<eventRef date="2004-01-22" type="amendment" source="#source"/>
<eventRef date="2005-02-01" type="amendment" source="#source"/>
<eventRef date="2005-09-20" type="amendment" source="#source"/>
<eventRef date="2009-11-30" type="amendment" source="#source"/>
<eventRef date="2012-01-10" type="amendment" source="#source"/>
<eventRef date="2012-02-20" type="amendment" source="#source"/>
<eventRef date="2012-04-05" type="amendment" source="#source"/>
<eventRef date="2012-06-01" type="amendment" source="#source"/>
<eventRef date="2013-09-06" type="amendment" source="#source"/>
<eventRef date="2014-01-07" type="amendment" source="#source"/>
<eventRef date="2014-07-14" type="amendment" source="#source"/>
<eventRef date="2014-09-26" type="amendment" source="#source"/>
<eventRef date="2015-03-12" type="amendment" source="#source"/>
<eventRef date="2016-08-12" type="amendment" source="#source"/>
<eventRef date="2018-03-14" type="amendment" source="#source"/>
<eventRef date="2018-09-13" type="amendment" source="#source"/>
<eventRef date="2020-12-31" type="amendment" source="#source"/>
<eventRef date="2021-07-14" type="amendment" source="#source"/>
<eventRef date="2024-02-22" type="amendment" source="#source"/>
<eventRef date="2008-03-07" eId="effective-date-1" source="#source"/>
<eventRef date="2008-04-23" eId="effective-date-2" source="#source"/>
<eventRef date="2009-11-30" eId="effective-date-3" source="#source"/>
<eventRef date="2012-01-10" eId="effective-date-4" source="#source"/>
<eventRef date="2012-02-20" eId="effective-date-5" source="#source"/>
<eventRef date="2015-03-12" eId="effective-date-6" source="#source"/>
<eventRef date="2020-12-31" eId="effective-date-7" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-d29p4297">
<source href="#c14773061"/>
<destination href="#section-50-4"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p4313">
<source href="#c14773071"/>
<destination href="#section-50-4-b"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<source href="#key-812fd196943257fcc7909f4df7bd23bd"/>
<destination href="#section-50-5A"/>
</textualMod>
<textualMod type="repeal" eId="mod-key-33295d7211b55c38fa1a347df36a5b0f-1530210883417">
<source href="#key-33295d7211b55c38fa1a347df36a5b0f"/>
<destination href="#section-50-5A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-33295d7211b55c38fa1a347df36a5b0f-1530210883418">
<source href="#key-33295d7211b55c38fa1a347df36a5b0f"/>
<destination href="#section-50-5A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-f8e869df0e808bca9475e4ba0d6b16d6-1530476226563">
<source href="#key-f8e869df0e808bca9475e4ba0d6b16d6"/>
<destination href="#section-50-5A-b"/>
</textualMod>
<textualMod type="repeal" eId="mod-M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de-1530282517527">
<source href="#M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de"/>
<destination href="#section-50-5A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de-1530282517528">
<source href="#M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de"/>
<destination href="#section-50-5A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p4336">
<source href="#c14773101"/>
<destination href="#section-50-5B"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p4388">
<source href="#c14773111"/>
<destination href="#section-50-6"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-50" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-51" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-IV" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-IV-crossheading-forfeiture-offences-etc-in-connection-with-importation" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-1-a" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-1-a-iii" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-1-a-iv" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-1-c" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-1-e" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-2-a" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-2-b" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-49-2-c" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-50-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-50-2-a" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-50-2-b" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-50-4" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-50-4-b" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-50-6" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-50-6-b" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-51-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval end="#effective-date-4" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval end="#effective-date-6" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval end="#effective-date-7" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-1" refersTo="#period-concept4"/>
</temporalGroup>
<temporalGroup eId="period5">
<timeInterval start="#effective-date-1" end="#effective-date-2" refersTo="#period-concept5"/>
</temporalGroup>
<temporalGroup eId="period6">
<timeInterval start="#effective-date-1" end="#effective-date-3" refersTo="#period-concept6"/>
</temporalGroup>
<temporalGroup eId="period7">
<timeInterval start="#effective-date-1" end="#effective-date-5" refersTo="#period-concept7"/>
</temporalGroup>
<temporalGroup eId="period8">
<timeInterval start="#effective-date-1" end="#effective-date-7" refersTo="#period-concept8"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2023/30" showAs="Finance (No. 2) Act 2023"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2008.03.07" showAs="since 2008-03-07"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2008.03.07-2008.04.23" showAs="from 2008-03-07 until 2008-04-23"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2008.03.07-2009.11.30" showAs="from 2008-03-07 until 2009-11-30"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2008.03.07-2012.02.20" showAs="from 2008-03-07 until 2012-02-20"/>
<TLCConcept eId="period-concept5" href="/ontology/time/2008.03.07-2020.12.31" showAs="from 2008-03-07 until 2020-12-31"/>
<TLCConcept eId="period-concept6" href="/ontology/time/-2012.01.10" showAs=" before 2012-01-10"/>
<TLCConcept eId="period-concept7" href="/ontology/time/-2015.03.12" showAs=" before 2015-03-12"/>
<TLCConcept eId="period-concept8" href="/ontology/time/-2020.12.31" showAs=" before 2020-12-31"/>
</references>
<notes source="#source">
<note class="commentary C" eId="c14772941">
<p>
S. 49 modified by
<ref href="http://www.legislation.gov.uk/id/uksi/1986/260">S.I. 1986/260</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1986/260/regulation/5">regs. 5</ref>
(
<em>e</em>
), 18
</p>
</note>
<note class="commentary C" eId="c14772951">
<p>
S. 49(1) amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/7">Sch. para. 7</ref>
</p>
</note>
<note class="commentary C" eId="c14772961">
<p>
S. 49(1)(
<em>a</em>
) modified by
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
(which S.I. is revoked 1.1.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note class="commentary C" eId="c14772971">
<p>
S. 49(1)(
<em>a</em>
) amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11/a">reg. 11(a)</ref>
(which S.I. is revoked 1.1.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
<p>
S. 49(1)(a) amended (1.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
(as amended (1.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2537">S.I. 1996/2537</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2537/regulation/15/b">reg. 15(b)</ref>
).
</p>
</note>
<note class="commentary C" eId="c14773041">
<p>
S. 50 applied (31.3.2002) by
<ref href="http://www.legislation.gov.uk/id/uksi/2002/528">S.I. 2002/528</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/528/regulation/5/4">reg. 5(4)</ref>
</p>
</note>
<note class="commentary C" eId="c14773051">
<p>
S. 50(2) amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/8">Sch. para. 8</ref>
</p>
</note>
<note class="commentary F" eId="c14773061">
<p>
Words in s. 50(4) substituted (15.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686/article/4/a">art. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="c14773071">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/33">Finance Act 1988 (c. 33, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/33/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
<note class="commentary M" eId="c14773081">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/38">1971 c. 38</ref>
.
</p>
</note>
<note class="commentary F" eId="c14773101">
<p>
S. 50(5B) inserted (15.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686/regulation/4/1/b">reg. 4(1)(b)</ref>
</p>
</note>
<note class="commentary F" eId="c14773111">
<p>
Words substituted by virtue of (E.W.)
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c.48, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note class="commentary C" eId="c14773121">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/51">S. 51</ref>
amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<em>a</em>
) (which S.I. is revoked 1.1.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note class="commentary C" eId="c14773131">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/51">S. 51</ref>
modified by
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
(which S.I. is revoked 1.1.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note class="commentary C" eId="c14773141">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/51">S. 51</ref>
amended (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14773151">
<p>
Words repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/28">Finance Act 1983 (c. 28, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/28/section/7/5">s. 7(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1983/28/schedule/10/part/I">Sch. 10 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="key-812fd196943257fcc7909f4df7bd23bd">
<p>
S. 50(5A) substituted (22.1.2004) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44">Criminal Justice Act 2003 (c. 44)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/2">ss. 293(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">336(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/5">s. 293(5)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81">S.I. 2004/81</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/1">art. 3(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/2/b">(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-33295d7211b55c38fa1a347df36a5b0f">
<p>
Words in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/schedule/7/paragraph/3">Sch. 7 para. 3</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/article/81">art. 81</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7">arts. 4-7</rref>
)
</p>
</note>
<note class="commentary F" eId="M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de">
<p>
Word in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/schedule/7/paragraph/3">Sch. 7 para. 3</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/article/81">art. 81</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7">arts. 4-7</rref>
)
</p>
</note>
<note class="commentary F" eId="key-f8e869df0e808bca9475e4ba0d6b16d6">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/50/5A/b">s. 50(5A)(b)</ref>
inserted (N.I.) (20.9.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966">The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/3/4/a">3(4)(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-f96fc380e6a5196cd202321b496d0803">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/50/2">S. 50(2)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/50/3">(3)</ref>
modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/3">7(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-ef2501f265997b3c1e25cb91b20473d3">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/50/4/a">S. 50(4)(a)</ref>
modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/4/a">7(4)(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-48f50d23f45e7c3b16929a89eec06068">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/50/4/b">S. 50(4)(b)</ref>
modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/4/b">7(4)(b)</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2008-03-07"/>
<ukl:RestrictEndDate value="2008-04-23"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2008-03-07</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2008-03-07" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2008-03-07" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2008-03-07" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2008-03-07" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2008-03-07/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2008-03-07" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2005-09-20" title="2005-09-20"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2009-11-30" title="2009-11-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/1996-11-15" title="1996-11-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2004-01-22" title="2004-01-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2005-02-01" title="2005-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2005-09-20" title="2005-09-20"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2009-11-30" title="2009-11-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2012-01-10" title="2012-01-10"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2012-02-20" title="2012-02-20"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2012-04-05" title="2012-04-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2012-06-01" title="2012-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2013-09-06" title="2013-09-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2014-01-07" title="2014-01-07"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2014-07-14" title="2014-07-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2014-09-26" title="2014-09-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2015-03-12" title="2015-03-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2016-08-12" title="2016-08-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2018-03-14" title="2018-03-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2021-07-14" title="2021-07-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation/2024-02-22" title="2024-02-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/forfeiture-offences-etc-in-connection-with-importation" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/2008-03-07" title="Part IV"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/provisions-as-to-duty-on-imported-goods/2008-03-07" title="Crossheading; Part IV Crossheading; Provisions as to duty on imported goods"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/provisions-as-to-duty-on-imported-goods/2008-03-07" title="Crossheading; Part IV Crossheading; Provisions as to duty on imported goods"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/part/V/crossheading/outward-entry-and-clearance-of-goods/2008-03-07" title="Crossheading; Part V Crossheading; Outward entry and clearance of goods"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/part/V/crossheading/outward-entry-and-clearance-of-goods/2008-03-07" title="Crossheading; Part V Crossheading; Outward entry and clearance of goods"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" Row="136" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2023" RequiresApplied="true" AffectedYear="1979" Modified="2024-04-22T10:25:03Z" AffectedProvisions="s. 95(1A)(1B)" AffectingNumber="30" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-9f2b164664560a5e67916973bf12335d" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedNumber="2" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" Type="inserted" AffectingProvisions="s. 110(2)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2023" RequiresApplied="true" Modified="2024-04-22T10:25:03Z" AffectedProvisions="s. 160(2A)" Type="inserted" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 13 para. 26(3)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingNumber="30" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" Row="629" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingProvisions="reg. 2(3)(f)" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectedProvisions="s. 119(7)" RequiresApplied="false" Row="660" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" AffectingNumber="109" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." AppliedModified="2022-04-19T21:29:30.42829+01:00" Modified="2023-11-24T11:22:35Z" AffectedYear="1979" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectedNumber="2" AffectingYear="2022">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="279"/>
<ukm:BodyParagraphs Value="222"/>
<ukm:ScheduleParagraphs Value="57"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period4">
<part eId="part-IV" period="#period6">
<num>Part IV</num>
<heading> Control of Importation</heading>
<hcontainer name="crossheading" eId="part-IV-crossheading-forfeiture-offences-etc-in-connection-with-importation" period="#period6">
<heading>
Forfeiture, offences,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in connection with importation
</heading>
<section eId="section-49" period="#period1">
<num>49</num>
<heading>
Forfeiture of goods improperly imported.
<noteRef href="#c14772941" marker="C1" class="commentary C"/>
</heading>
<subsection eId="section-49-1" period="#period3">
<num>
<noteRef href="#c14772951" marker="C2" class="commentary C"/>
1
</num>
<intro>
<p>Where—</p>
</intro>
<paragraph eId="section-49-1-a" period="#period3">
<num>
<noteRef href="#c14772961" marker="C3" class="commentary C"/>
<noteRef href="#c14772971" marker="C4" class="commentary C"/>
a
</num>
<intro>
<p>except as provided by or under the Customs and Excise Acts 1979, any imported goods, being goods chargeable on their importation with customs or excise duty, are, without payment of that duty—</p>
</intro>
<subparagraph eId="section-49-1-a-i">
<num>i</num>
<content>
<p>unshipped in any port,</p>
</content>
</subparagraph>
<subparagraph eId="section-49-1-a-ii">
<num>ii</num>
<content>
<p>unloaded from any aircraft in the United Kingdom,</p>
</content>
</subparagraph>
<subparagraph eId="section-49-1-a-iii" period="#period3">
<num>iii</num>
<content>
<p>unloaded from any vehicle in, or otherwise brought across the boundary into, Northern Ireland, or</p>
</content>
</subparagraph>
<subparagraph eId="section-49-1-a-iv" period="#period3">
<num>iv</num>
<content>
<p>removed from their place of importation or from any approved wharf, examination station or transit shed; or</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-49-1-b">
<num>b</num>
<content>
<p>any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or</p>
</content>
</paragraph>
<paragraph eId="section-49-1-c" period="#period3">
<num>c</num>
<content>
<p>any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in any vehicle; or</p>
</content>
</paragraph>
<paragraph eId="section-49-1-d">
<num>d</num>
<content>
<p>any goods are imported concealed in a container holding goods of a different description; or</p>
</content>
</paragraph>
<paragraph eId="section-49-1-e" period="#period3">
<num>e</num>
<content>
<p>any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof; or</p>
</content>
</paragraph>
<paragraph eId="section-49-1-f">
<num>f</num>
<content>
<p>any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer, those goods shall, subject to subsection (2) below, be liable to forfeiture.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-49-2" period="#period3">
<num>2</num>
<intro>
<p>Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—</p>
</intro>
<paragraph eId="section-49-2-a" period="#period3">
<num>a</num>
<content>
<p>reported as intended for exportation in the same ship, aircraft or vehicle; or</p>
</content>
</paragraph>
<paragraph eId="section-49-2-b" period="#period3">
<num>b</num>
<content>
<p>entered for transit or transhipment; or</p>
</content>
</paragraph>
<paragraph eId="section-49-2-c" period="#period3">
<num>c</num>
<content>
<p>entered to be warehoused for exportation or for use as stores,</p>
</content>
</paragraph>
<wrapUp>
<p>the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-50" period="#period6">
<num>
<noteRef href="#c14773041" marker="C5" class="commentary C"/>
50
</num>
<heading> Penalty for improper importation of goods.</heading>
<subsection eId="section-50-1">
<num>1</num>
<intro>
<p>Subsection (2) below applies to goods of the following descriptions, that is to say—</p>
</intro>
<paragraph eId="section-50-1-a">
<num>a</num>
<content>
<p>goods chargeable with a duty which has not been paid; and</p>
</content>
</paragraph>
<paragraph eId="section-50-1-b">
<num>b</num>
<content>
<p>goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-50-2" period="#period8">
<num>
<noteRef href="#c14773051" marker="C6" class="commentary C"/>
<noteRef href="#key-f96fc380e6a5196cd202321b496d0803" marker="C10" class="commentary C"/>
2
</num>
<intro>
<p>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—</p>
</intro>
<paragraph eId="section-50-2-a" period="#period3">
<num>a</num>
<content>
<p>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</p>
</content>
</paragraph>
<paragraph eId="section-50-2-b" period="#period3">
<num>b</num>
<content>
<p>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,</p>
</content>
</paragraph>
<wrapUp>
<p>he shall be guilty of an offence under this subsection and may be detained.</p>
</wrapUp>
</subsection>
<subsection eId="section-50-3" period="#period4">
<num>
<noteRef href="#key-f96fc380e6a5196cd202321b496d0803" marker="C10" class="commentary C"/>
3
</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-50-4" period="#period7">
<num>4</num>
<intro>
<p>
Subject to subsection
<ins class="d29p4297 first last">
<noteRef href="#c14773061" marker="F1" class="commentary attribute F"/>
(5), (5A) or (5B)
</ins>
below, a person guilty of an offence under subsection (2) or (3) above shall be liable—
</p>
</intro>
<paragraph eId="section-50-4-a" period="#period4">
<num>
<noteRef href="#key-ef2501f265997b3c1e25cb91b20473d3" marker="C11" class="commentary C"/>
a
</num>
<content>
<p>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</p>
</content>
</paragraph>
<paragraph eId="section-50-4-b" period="#period7">
<num>
<noteRef href="#key-48f50d23f45e7c3b16929a89eec06068" marker="C12" class="commentary C"/>
b
</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="d29p4313 first last">
<noteRef href="#c14773071" marker="F2" class="commentary attribute F"/>
7 years
</ins>
, or to both.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-50-5">
<num>5</num>
<content>
<p>
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
<noteRef href="#c14773081" marker="M1" class="commentary M"/>
Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-50-5A">
<num>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819 first">
<noteRef href="#key-812fd196943257fcc7909f4df7bd23bd" marker="F6" class="commentary attribute F"/>
5A
</ins>
</num>
<intro>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">In the case of—</ins>
</p>
</intro>
<paragraph eId="section-50-5A-a">
<num>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">a</ins>
</num>
<content>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">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,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-50-5A-b">
<num>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">b</ins>
</num>
<content>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">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 </ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<del class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883417 first last">
<noteRef href="#key-33295d7211b55c38fa1a347df36a5b0f" marker="F7" class="commentary attribute F"/>
Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)
</del>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418 first">
<noteRef href="#key-33295d7211b55c38fa1a347df36a5b0f" marker="F7" class="commentary attribute F"/>
Article 45(1)(a),
</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418">
<ins class="key-f8e869df0e808bca9475e4ba0d6b16d6-1530476226563 first last">
<noteRef href="#key-f8e869df0e808bca9475e4ba0d6b16d6" marker="F9" class="commentary attribute F"/>
, (aa)
</ins>
</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418 last"> (b), (c), (d), (e) or (g) or (2)(a)</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819"> of the Firearms (Northern Ireland) Order </ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<del class="M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de-1530282517527 first last">
<noteRef href="#M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de" marker="F8" class="commentary attribute F"/>
1981
</del>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de-1530282517528 first last">
<noteRef href="#M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de" marker="F8" class="commentary attribute F"/>
2004
</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-50-5A-c">
<num>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">c</ins>
</num>
<content>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">any such offence committed in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">subsection (4)(b) above shall have effect as if for the words “7 years” there were substituted the words </ins>
<mod>
<quotedText>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">“ 10 years ”</ins>
</quotedText>
</mod>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819 last">.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-50-5B">
<num>
<ins class="d29p4336 first">
<noteRef href="#c14773101" marker="F3" class="commentary attribute F"/>
5B
</ins>
</num>
<intro>
<p>
<ins class="d29p4336">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–</ins>
</p>
</intro>
<paragraph eId="section-50-5B-a">
<num>
<ins class="d29p4336">a</ins>
</num>
<content>
<p>
<ins class="d29p4336">for paragraph (a) there were substituted the following–</ins>
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<paragraph eId="d4e428">
<num>
<ins class="d29p4336">a</ins>
</num>
<content>
<p>
<ins class="d29p4336">on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both</ins>
</p>
</content>
</paragraph>
</quotedStructure>
</mod>
<inline name="AppendText">
<ins class="d29p4336">; and</ins>
</inline>
</p>
</content>
</paragraph>
<paragraph eId="section-50-5B-b">
<num>
<ins class="d29p4336">b</ins>
</num>
<content>
<p>
<ins class="d29p4336">in paragraph (b) for the words “7 years” there were substituted the words </ins>
<mod>
<quotedText>
<ins class="d29p4336 last">“ 2 years ”</ins>
</quotedText>
</mod>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-50-6" period="#period3">
<num>6</num>
<intro>
<p>If any person—</p>
</intro>
<paragraph eId="section-50-6-a">
<num>a</num>
<content>
<p>imports or causes to be imported any goods concealed in a container holding goods of a different description; or</p>
</content>
</paragraph>
<paragraph eId="section-50-6-b" period="#period3">
<num>b</num>
<content>
<p>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,</p>
</content>
</paragraph>
<wrapUp>
<p>
he shall be liable on summary conviction to a penalty of three times the value of the goods or
<ins class="d29p4388 first last">
<noteRef href="#c14773111" marker="F4" class="commentary attribute F"/>
level 3 on the standard scale
</ins>
, whichever is the greater.
</p>
</wrapUp>
</subsection>
<subsection eId="section-50-7">
<num>7</num>
<intro>
<p>In any case where a person would, apart from this subsection, be guilty of—</p>
</intro>
<paragraph eId="section-50-7-a">
<num>a</num>
<content>
<p>an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and</p>
</content>
</paragraph>
<paragraph eId="section-50-7-b">
<num>b</num>
<content>
<p>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,</p>
</content>
</paragraph>
<wrapUp>
<p>he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-51" period="#period2">
<num>
<noteRef href="#c14773131" marker="C8" class="commentary C"/>
<noteRef href="#c14773141" marker="C9" class="commentary C"/>
51
</num>
<heading>
Special provisions as to proof in Northern Ireland.
<noteRef href="#c14773121" marker="C7" class="commentary C"/>
</heading>
<subsection eId="section-51-1" period="#period3">
<num>1</num>
<content>
<p>
If goods of any class or description chargeable with duty on their importation from the Republic of Ireland are found in the possession or control of any person
<noteRef href="#c14773151" marker="F5" class="commentary F"/>
in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable on their importation has been paid.
</p>
</content>
</subsection>
<subsection eId="section-51-2">
<num>2</num>
<content>
<p>If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>