http://www.legislation.gov.uk/ukpga/1979/2/part/V/crossheading/offences-in-relation-to-exportation/1991-02-01Customs 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 Database2024-10-111991-02-01 Part V Control of Exportation Offences in relation to exportation Offences in relation to exportation of goods.671If any goods which have been loaded or retained on board any ship or aircraft for exportation are not exported to and discharged at a place outside the United Kingdom but are unloaded in the United Kingdom, then, unless—athe unloading was authorised by the proper officer; andbexcept where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,the master of the ship or the commander of the aircraft and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods from the ship or aircraft without such authority, payment or repayment shall each be guilty of an offence under this section.2The Commissioners may impose such conditions as they see fit with respect to any goods loaded or retained as mentioned in subsection (1) above which are permitted to be unloaded in the United Kingdom.3If any person contravenes or fails to comply with, or is concerned in any contravention of or failure to comply with, any condition imposed under subsection (2) above he shall be guilty of an offence under this section.4Where any goods loaded or retained as mentioned in subsection (1) above or brought to a customs and excise station for exportation by land are—agoods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below;btransit goods;cother goods chargeable with a duty which has not been paid; orddrawback goods,then if any container in which the goods are held is without the authority of the proper officer opened, or any mark, letter or device on any such container or on any lot of the goods is without that authority cancelled, obliterated or altered, every person concerned in the opening, cancellation, obliteration or alteration shall be guilty of an offence under this section.5Any goods in respect of which an offence under this section is committed shall be liable to forfeiture and any person guilty of an offence under this section 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. Offences in relation to exportation of prohibited or restricted goods. <CommentaryRef Ref="c14774331"/>681If any goods are—aexported or shipped as stores; orbbrought to any place in the United Kingdom for the purpose of being exported or shipped as stores,and the exportation or shipment is or would be contrary to any prohibition or restriction for the time being in force with respect to those goods under or by virtue of any enactment, the goods shall be liable to forfeiture and the exporter or intending exporter of the goods and any agent of his concerned in the exportation or shipment or intended exportation or shipment shall each 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.2Any person knowingly concerned in the exportation or shipment as stores, or in the attempted exportation or shipment as stores, of any goods with intent to evade any such prohibition or restriction as is mentioned in subsection (1) above shall be guilty of an offence under this subsection and may be detained.3Subject to subsection (4) or (4A) below, a person guilty of an offence under subsection (2) above shall be liable—aon 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; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.4In the case of an offence under subsection (2) above in connection with a prohibition or restriction on exportation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.4AIn the case of an offence under subsection (2) above in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.5If by virtue of any such restriction as is mentioned in subsection (1) above any goods may be exported only when consigned to a particular place or person and any goods so consigned are delivered to some other place or person, the ship, aircraft or vehicle in which they were exported shall be liable to forfeiture unless it is proved to the satisfaction of the Commissioners that both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle—atook all reasonable steps to secure that the goods were delivered to the particular place to which or person to whom they were consigned; andbdid not connive at or, except under duress, consent to the delivery of the goods to that other place or person.6In any case where a person would, apart from this subsection, be guilty of—aan offence under subsection (1) or (2) above; andba corresponding offence under the enactment or instrument imposing the prohibition or restriction in question, 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 paragraph (a) of this subsection.<Addition ChangeId="d29p64067" CommentaryRef="c14774491"> Offences in relation to agricultural levies.</Addition>68A1Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.2A person guilty of an offence under this section shall be liable—aon 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; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.3Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.4In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to the Intervention Board for Agricultural Produce.<Addition ChangeId="d29p6533" CommentaryRef="c14774541"> Special provisions as to proof in Northern Ireland. <CommentaryRef Ref="c14774551"/></Addition>68B1If goods of any class or description chargeable with agricultural levies on their exportation from the United Kingdom are found in the possession or control of any person within the prescribed area 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 either—athat the goods are not intended for such exportation; orbthat the goods are intended for such exportation and any entry required to be made or security required to be given in connection with that exportation has been or will be made or given.2If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not so furnished, the goods shall be liable to forfeiture.3In subsection (1) above “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972.S. 67(1) amended by S.I. 1990/2167, art. 4, Sch. para. 16S. 67(1)(b) 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. 67(1)(b) 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. 67(1)(b) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).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, 6S. 68B inserted by Finance Act 1983 (c. 28, SIF 40:1), s. 8S. 68B amended by S.I. 1987/2114, reg. 2S. 68 amended (prosp.) by Criminal Justice (International Co-operation) Act 1990 (c. 5, SIF 39:1), ss. 13(2), 32(2)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, 6Words inserted by Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7), s. 23(2)(a)Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)1971 c. 38. S. 68(4A) inserted by Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7), s. 23(2)(b)S. 68A added by Finance Act 1982 (c. 39, SIF 40:1), s. 11(2)S. 68A(2) substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(2)(6)
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<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>
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</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>
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<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="221" RestrictExtent="E+W+S+N.I." RestrictEndDate="1991-07-25">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/V/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/V" NumberOfProvisions="24" RestrictEndDate="1991-07-01" RestrictStartDate="1991-02-01" id="part-V" RestrictExtent="E+W+S+N.I.">
<Number>Part V</Number>
<Title> Control of Exportation</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/V/crossheading/offences-in-relation-to-exportation/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/V/crossheading/offences-in-relation-to-exportation" NumberOfProvisions="4" RestrictEndDate="2004-01-22" id="part-V-crossheading-offences-in-relation-to-exportation" RestrictExtent="E+W+S+N.I.">
<Title> Offences in relation to exportation</Title>
<P1group RestrictEndDate="2015-03-12" RestrictExtent="E+W+S+N.I.">
<Title> Offences in relation to exportation of goods.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67" id="section-67">
<Pnumber>67</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/1" RestrictEndDate="2020-12-31" id="section-67-1" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="c14774291"/>
1
</Pnumber>
<P2para>
<Text>If any goods which have been loaded or retained on board any ship or aircraft for exportation are not exported to and discharged at a place outside the United Kingdom but are unloaded in the United Kingdom, then, unless—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/1/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/1/a" id="section-67-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the unloading was authorised by the proper officer; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/1/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/1/b" id="section-67-1-b">
<Pnumber>
<CommentaryRef Ref="c14774301"/>
<CommentaryRef Ref="c14774311"/>
b
</Pnumber>
<P3para>
<Text>except where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,</Text>
</P3para>
</P3>
<Text>the master of the ship or the commander of the aircraft and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods from the ship or aircraft without such authority, payment or repayment shall each be guilty of an offence under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/2" id="section-67-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Commissioners may impose such conditions as they see fit with respect to any goods loaded or retained as mentioned in subsection (1) above which are permitted to be unloaded in the United Kingdom.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/3/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/3" id="section-67-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>If any person contravenes or fails to comply with, or is concerned in any contravention of or failure to comply with, any condition imposed under subsection (2) above he shall be guilty of an offence under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/4/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/4" RestrictEndDate="2020-12-31" id="section-67-4" RestrictExtent="E+W+S+N.I.">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where any goods loaded or retained as mentioned in subsection (1) above or brought to a customs and excise station for exportation by land are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/4/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/4/a" RestrictEndDate="2020-12-31" id="section-67-4-a" RestrictExtent="E+W+S+N.I.">
<Pnumber>a</Pnumber>
<P3para>
<Text>goods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/4/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/4/b" id="section-67-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>transit goods;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/4/c/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/4/c" id="section-67-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>other goods chargeable with a duty which has not been paid; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/4/d/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/4/d" id="section-67-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>drawback goods,</Text>
</P3para>
</P3>
<Text>then if any container in which the goods are held is without the authority of the proper officer opened, or any mark, letter or device on any such container or on any lot of the goods is without that authority cancelled, obliterated or altered, every person concerned in the opening, cancellation, obliteration or alteration shall be guilty of an offence under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/67/5/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/5" id="section-67-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
Any goods in respect of which an offence under this section is committed shall be liable to forfeiture and any person guilty of an offence under this section shall be liable on summary conviction to a penalty of three times the value of the goods or
<Addition ChangeId="d29p6349" CommentaryRef="c14774321">level 3 on the standard scale</Addition>
, whichever is the greater.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="1991-07-01" RestrictExtent="E+W+S+N.I.">
<Title>
Offences in relation to exportation of prohibited or restricted goods.
<CommentaryRef Ref="c14774331"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68" id="section-68">
<Pnumber>68</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/1" RestrictEndDate="2008-03-07" id="section-68-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If any goods are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/1/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/1/a" id="section-68-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>exported or shipped as stores; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/1/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/1/b" id="section-68-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>brought to any place in the United Kingdom for the purpose of being exported or shipped as stores,</Text>
</P3para>
</P3>
<Text>
and the exportation or shipment is or would be contrary to any prohibition or restriction for the time being in force with respect to those goods under or by virtue of any enactment, the goods shall be liable to forfeiture and the exporter or intending exporter of the goods and any agent of his concerned in the exportation or shipment or intended exportation or shipment shall each be liable on summary conviction to a penalty of three times the value of the goods or
<Addition ChangeId="d29p63974" CommentaryRef="c14774341">level 3 on the standard scale</Addition>
, whichever is the greater.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/2" id="section-68-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any person knowingly concerned in the exportation or shipment as stores, or in the attempted exportation or shipment as stores, of any goods with intent to evade any such prohibition or restriction as is mentioned in subsection (1) above shall be guilty of an offence under this subsection and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/3/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/3" RestrictEndDate="2004-05-01" id="section-68-3" RestrictExtent="E+W+S+N.I.">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Subject to subsection (4)
<Addition ChangeId="d29p63990" CommentaryRef="c14774351">or (4A)</Addition>
below, a person guilty of an offence under subsection (2) above shall be liable—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/3/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/3/a" RestrictEndDate="2008-03-07" id="section-68-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/3/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/3/b" RestrictEndDate="2004-05-01" id="section-68-3-b" RestrictExtent="E+W+S+N.I.">
<Pnumber>b</Pnumber>
<P3para>
<Text>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<Addition ChangeId="d29p64006" CommentaryRef="c14774361">7 years</Addition>
, or to both.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/4/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/4" id="section-68-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In the case of an offence under subsection (2) above in connection with a prohibition or restriction on exportation having effect by virtue of section 3 of the
<CommentaryRef Ref="c14774371"/>
Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/4A/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/4A" id="section-68-4A">
<Pnumber>
<Addition ChangeId="d29p64018" CommentaryRef="c14774381">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p64018" CommentaryRef="c14774381">In the case of an offence under subsection (2) above in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/5/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/5" RestrictEndDate="2020-12-31" id="section-68-5" RestrictExtent="E+W+S+N.I.">
<Pnumber>5</Pnumber>
<P2para>
<Text>If by virtue of any such restriction as is mentioned in subsection (1) above any goods may be exported only when consigned to a particular place or person and any goods so consigned are delivered to some other place or person, the ship, aircraft or vehicle in which they were exported shall be liable to forfeiture unless it is proved to the satisfaction of the Commissioners that both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/5/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/5/a" id="section-68-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>took all reasonable steps to secure that the goods were delivered to the particular place to which or person to whom they were consigned; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/5/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/5/b" id="section-68-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/6/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/6" id="section-68-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In any case where a person would, apart from this subsection, be guilty of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/6/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/6/a" id="section-68-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an offence under subsection (1) or (2) above; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68/6/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/6/b" id="section-68-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a corresponding offence under the enactment or instrument imposing the prohibition or restriction in question, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,</Text>
</P3para>
</P3>
<Text>he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2001-11-15" RestrictExtent="E+W+S+N.I.">
<Title>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491"> Offences in relation to agricultural levies.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A" id="section-68A">
<Pnumber>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">68A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A/1" id="section-68A-1">
<Pnumber>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A/2" id="section-68A-2">
<Pnumber>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">
<Addition ChangeId="d29p64080" CommentaryRef="c14774501">2</Addition>
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">
<Addition ChangeId="d29p64080" CommentaryRef="c14774501">A person guilty of an offence under this section shall be liable—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/2/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A/2/a" id="section-68A-2-a">
<Pnumber>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">
<Addition ChangeId="d29p64080" CommentaryRef="c14774501">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">
<Addition ChangeId="d29p64080" CommentaryRef="c14774501">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</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/2/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A/2/b" id="section-68A-2-b">
<Pnumber>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">
<Addition ChangeId="d29p64080" CommentaryRef="c14774501">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">
<Addition ChangeId="d29p64080" CommentaryRef="c14774501">on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.</Addition>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/3/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A/3" id="section-68A-3">
<Pnumber>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/4/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A/4" id="section-68A-4">
<Pnumber>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">In this section “</Addition>
<Term id="term-agricultural-levy">
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">agricultural levy</Addition>
</Term>
<Addition ChangeId="d29p64067" CommentaryRef="c14774491">” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to the Intervention Board for Agricultural Produce.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2015-03-12">
<Title>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">
Special provisions as to proof in Northern Ireland.
<CommentaryRef Ref="c14774551"/>
</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68B/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68B" id="section-68B">
<Pnumber>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">68B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68B/1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68B/1" id="section-68B-1">
<Pnumber>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">If goods of any class or description chargeable with agricultural levies on their exportation from the United Kingdom are found in the possession or control of any person within the prescribed area 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 either—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68B/1/a/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68B/1/a" id="section-68B-1-a">
<Pnumber>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">that the goods are not intended for such exportation; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68B/1/b/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68B/1/b" id="section-68B-1-b">
<Pnumber>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">that the goods are intended for such exportation and any entry required to be made or security required to be given in connection with that exportation has been or will be made or given.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68B/2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68B/2" id="section-68B-2">
<Pnumber>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not so furnished, the goods shall be liable to forfeiture.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/68B/3/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68B/3" id="section-68B-3">
<Pnumber>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">In subsection (1) above “</Addition>
<Term id="term-agricultural-levy">
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">agricultural levy</Addition>
</Term>
<Addition ChangeId="d29p6533" CommentaryRef="c14774541">” has the same meaning as in section 6 of the European Communities Act 1972.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14774291" Type="C">
<Para>
<Text>
S. 67(1) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c01268" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c01269" CitationRef="c01268" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c01270" CitationRef="c01268" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/16" Operative="true" SectionRef="schedule-paragraph-16">Sch. para. 16</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14774301" Type="C">
<Para>
<Text>
S. 67(1)(
<Emphasis>b</Emphasis>
) modified by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1983/947" id="c01272" Class="UnitedKingdomStatutoryInstrument" Year="1983" Number="947">S.I. 1983/947</Citation>
,
<CitationSubRef id="c01273" CitationRef="c01272" URI="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12" Operative="true" SectionRef="regulation-12">regs. 12</CitationSubRef>
,
<CitationSubRef id="c01274" CitationRef="c01272" URI="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13" SectionRef="regulation-13">13</CitationSubRef>
(which S.I. is revoked 1.1.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c01275" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c01276" CitationRef="c01275" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2" Operative="true" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14774311" Type="C">
<Para>
<Text>
S. 67(1)(
<Emphasis>b</Emphasis>
) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1985/1032" id="c01278" Class="UnitedKingdomStatutoryInstrument" Year="1985" Number="1032">S.I. 1985/1032</Citation>
,
<CitationSubRef id="c01279" CitationRef="c01278" URI="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11" Operative="true" SectionRef="regulation-11">reg. 11</CitationSubRef>
(
<Emphasis>a</Emphasis>
) (which S.I. is revoked 1.1.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c01280" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c01281" CitationRef="c01280" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2" Operative="true" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 67(1)(b) amended (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3152" id="c01283" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3152">S.I. 1992/3152</Citation>
,
<CitationSubRef id="c01284" CitationRef="c01283" URI="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a" Operative="true" SectionRef="regulation-11-a">reg. 11(a)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14774321" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c01285" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c01286" CitationRef="c01285" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c01287" CitationRef="c01285" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c01288" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c01289" CitationRef="c01288" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c01290" CitationRef="c01288" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c01291" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14774541" Type="F">
<Para>
<Text>
S. 68B inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/28" id="c01334" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="28" Title="Finance Act 1983">Finance Act 1983 (c. 28, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c01334" id="c01335" URI="http://www.legislation.gov.uk/id/ukpga/1983/28/section/8" Operative="true" SectionRef="section-8">s. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14774551" Type="C">
<Para>
<Text>
S. 68B amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1987/2114" id="c01337" Class="UnitedKingdomStatutoryInstrument" Year="1987" Number="2114">S.I. 1987/2114</Citation>
,
<CitationSubRef CitationRef="c01337" id="c01338" URI="http://www.legislation.gov.uk/id/uksi/1987/2114/regulation/2" Operative="true" SectionRef="regulation-2">reg. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14774331" Type="C">
<Para>
<Text>
<CitationSubRef id="c06590" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68" SectionRef="section-68">S. 68</CitationSubRef>
amended (
<Emphasis>prosp.</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/5" id="c06591" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="5" Title="Criminal Justice (International Co-operation) Act 1990">Criminal Justice (International Co-operation) Act 1990 (c. 5, SIF 39:1)</Citation>
,
<CitationSubRef id="c06592" URI="http://www.legislation.gov.uk/id/ukpga/1990/5/section/13/2" Operative="true" CitationRef="c06591" SectionRef="section-13-2">ss. 13(2)</CitationSubRef>
,
<CitationSubRef id="c06593" URI="http://www.legislation.gov.uk/id/ukpga/1990/5/section/32/2" CitationRef="c06591" SectionRef="section-32-2">32(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14774341" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c06594" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef id="c06595" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" CitationRef="c06594" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef id="c06596" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" CitationRef="c06594" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c06597" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef id="c06598" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" CitationRef="c06597" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef id="c06599" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" CitationRef="c06597" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c06600" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14774351" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/45" id="c06601" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="45" Title="Forgery and Counterfeiting Act 1981">Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7)</Citation>
,
<CitationSubRef id="c06602" URI="http://www.legislation.gov.uk/id/ukpga/1981/45/section/23/2" Operative="true" CitationRef="c06601" SectionRef="section-23-2">s. 23(2)</CitationSubRef>
(
<Emphasis>a</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14774361" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c06603" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c06604" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6" Operative="true" CitationRef="c06603" SectionRef="section-12-1-a-6">s. 12(1)(a)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14774371" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/38" id="c06605" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="38">1971 c. 38</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14774381" Type="F">
<Para>
<Text>
<CitationSubRef id="c06606" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/4A" SectionRef="section-68-4A">S. 68(4A)</CitationSubRef>
inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/45" id="c06607" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="45" Title="Forgery and Counterfeiting Act 1981">Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7)</Citation>
,
<CitationSubRef id="c06608" URI="http://www.legislation.gov.uk/id/ukpga/1981/45/section/23/2" Operative="true" CitationRef="c06607" SectionRef="section-23-2">s. 23(2)</CitationSubRef>
(
<Emphasis>b</Emphasis>
)
</Text>
</Para>
</Commentary>
<Commentary id="c14774491" Type="F">
<Para>
<Text>
<CitationSubRef id="c06609" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A" SectionRef="section-68A">S. 68A</CitationSubRef>
added by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/39" id="c06610" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1982">Finance Act 1982 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c06611" URI="http://www.legislation.gov.uk/id/ukpga/1982/39/section/11/2" Operative="true" CitationRef="c06610" SectionRef="section-11-2">s. 11(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14774501" Type="F">
<Para>
<Text>
<CitationSubRef id="c06612" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68A/2" SectionRef="section-68A-2">S. 68A(2)</CitationSubRef>
substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c06613" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c06614" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/2/6" Operative="true" CitationRef="c06613" SectionRef="section-12-2-6">s. 12(2)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>