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

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

Words 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)

S. 68(4A) substituted (22.1.2004) by Criminal Justice Act 2003 (c. 44), ss. 293(3), 336(3), (4) (with s. 293(5)); S.I. 2004/81, art. 3(1)(2)(b)

Words in s. 68(4A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 4 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

Word in s. 68(4A)(b) inserted (N.I.) (20.9.2005) by The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966), arts. 1(2), 3(4)(b)

Word in s. 68(4A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 4 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

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)

Words in s. 68A(4) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(7)(a)

S. 68B inserted by Finance Act 1983 (c. 28, SIF 40:1), s. 8

S. 67(1) amended by S.I. 1990/2167, art. 4, Sch. para. 16

S. 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).

S. 68 amended (1.7.1991) by Criminal Justice (International Co-operation) Act 1990 (c. 5, SIF 39:1), s. 13(2); S.I. 1991/1072, art. 2Sch. Pt. II

S. 68(1)(3)(a)(b) modified by S.I. 1991/1285, reg. 6(a)-(c)

S. 68(2) excluded (1.3.1995) by S.I. 1995/271, reg. 11(1)

S. 68(2) excluded (15.11.1996) by S.I. 1996/2721, reg. 11(1)

S. 68(2) excluded (28.9.2000) by S.I. 2000/2620, reg. 11(1)

S. 68(3)(b) modified (1.5.2004) by Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764), arts. 1, 21(6)

S. 68B amended by S.I. 1987/2114, reg. 2

1971 c. 38.

http://www.legislation.gov.uk/ukpga/1979/2/part/V/crossheading/offences-in-relation-to-exportation/2005-09-20Customs 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 Participation2005-09-20Part V Control of Exportation Offences in relation to exportation
67 Offences in relation to exportation of goods.(1)

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—

(a)

the unloading was authorised by the proper officer; and

(b)

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,

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.

(2)

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.

(3)

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.

(4)

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—

(a)

goods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below;

(b)

transit goods;

(c)

other goods chargeable with a duty which has not been paid; or

(d)

drawback 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.

(5)

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 level 3 on the standard scale, whichever is the greater.

68 Offences in relation to exportation of prohibited or restricted goods. (1)

If any goods are—

(a)

exported or shipped as stores; or

(b)

brought 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.

(2)

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.

(3)

Subject to subsection (4) or (4A) below, a person guilty of an offence under subsection (2) 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.

(4)

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 Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

(4A)

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 exportation 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 exportation 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 21 of the Forgery and Counterfeiting Act 1981,

subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 10 years ”.

(5)

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—

(a)

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

(b)

did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.

(6)

In any case where a person would, apart from this subsection, be guilty of—

(a)

an offence under subsection (1) or (2) above; and

(b)

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,

he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.

68A Offences in relation to agricultural levies.(1)

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.

(2)

A person guilty of an offence under this section 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.

(3)

Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.

(4)

In 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 Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be.

68B Special provisions as to proof in Northern Ireland. (1)

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—

(a)

that the goods are not intended for such exportation; or

(b)

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.

(2)

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.

(3)

In subsection (1) above “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972.

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<p>
Words substituted by virtue of (E.W.)
<ref eId="c01285" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01286" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c01287" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c01288" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01289" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c01290" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c01291" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774411" marker="F2">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01300" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01301" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c01302" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c01303" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01304" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c01305" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c01306" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774431" marker="F3">
<p>
Words inserted by
<ref eId="c01316" href="http://www.legislation.gov.uk/id/ukpga/1981/45">Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7)</ref>
,
<ref eId="c01317" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/45/section/23/2">s. 23(2)</ref>
(
<i>a</i>
)
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774461" marker="F4">
<p>
Words substituted by
<ref eId="c01318" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c01319" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-95c91450af304b9b71edb325f528644e" marker="F5">
<p>
S. 68(4A) substituted (22.1.2004) by
<ref eId="cpw9oh2h2-00008" href="http://www.legislation.gov.uk/id/ukpga/2003/44">Criminal Justice Act 2003 (c. 44)</ref>
,
<ref eId="cpw9oh2h2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/3">ss. 293(3)</ref>
,
<ref eId="cpw9oh2h2-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">336(3)</ref>
,
<ref eId="cpw9oh2h2-00011" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ref>
(with
<ref eId="cpw9oh2h2-00012" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/5">s. 293(5)</ref>
);
<ref eId="cpw9oh2h2-00013" href="http://www.legislation.gov.uk/id/uksi/2004/81">S.I. 2004/81</ref>
,
<ref eId="cpw9oh2h2-00014" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/1">art. 3(1)</ref>
<ref eId="cpw9oh2h2-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/2/b">(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800" marker="F6">
<p>
Words in s. 68(4A)(b) substituted (N.I.) (1.2.2005) by
<ref eId="d12e5" href="http://www.legislation.gov.uk/id/uksi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref eId="cc00040" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref eId="cc00041" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/4">Sch. 7 para. 4</ref>
(with
<ref eId="cc00042" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/702/article/81">art. 81</ref>
);
<ref eId="d12e18" href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref eId="cc00044" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref eId="cc00045" class="subref" from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7" ukl:CitationRef="d12e18">arts. 4-7</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-818435292c90a32b8e279932352ee506" marker="F7">
<p>
Word in s. 68(4A)(b) inserted (N.I.) (20.9.2005) by
<ref eId="c0plb5yg3-00007" href="http://www.legislation.gov.uk/id/nisi/2005/1966">The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966)</ref>
,
<ref eId="c0plb5yg3-00008" class="subref" href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/1/2">arts. 1(2)</ref>
,
<ref eId="c0plb5yg3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/3/4/b">3(4)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_8253293d-ec33-42f4-97cc-9c4afca0340f" marker="F8">
<p>
Word in s. 68(4A)(b) substituted (N.I.) (1.2.2005) by
<ref eId="d39e5" href="http://www.legislation.gov.uk/id/uksi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref eId="cc00048" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref eId="cc00049" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/4">Sch. 7 para. 4</ref>
(with
<ref eId="cc00050" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/702/article/81">art. 81</ref>
);
<ref eId="d39e18" href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref eId="cc00052" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref eId="cc00053" class="subref" from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7" ukl:CitationRef="d39e18">arts. 4-7</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774511" marker="F9">
<p>
S. 68A added by
<ref eId="c01325" href="http://www.legislation.gov.uk/id/ukpga/1982/39">Finance Act 1982 (c. 39, SIF 40:1)</ref>
,
<ref eId="c01326" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/39/section/11/2">s. 11(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774521" marker="F10">
<p>
S. 68A(2) substituted by
<ref eId="c01328" href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref eId="c01329" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/2/6">s. 12(2)(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774531" marker="F11">
<p>
Words in s. 68A(4) substituted (15.11.2001) by
<ref eId="c01331" href="http://www.legislation.gov.uk/id/uksi/2001/3686">S.I. 2001/3686</ref>
,
<ref eId="c01332" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3686/regulation/6/7/a">reg. 6(7)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774541" marker="F12">
<p>
S. 68B inserted by
<ref eId="c01334" href="http://www.legislation.gov.uk/id/ukpga/1983/28">Finance Act 1983 (c. 28, SIF 40:1)</ref>
,
<ref eId="c01335" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1983/28/section/8">s. 8</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774291" marker="C1">
<p>
S. 67(1) amended by
<ref eId="c01268" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c01269" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref eId="c01270" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/16">Sch. para. 16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774301" marker="C2">
<p>
S. 67(1)(
<i>b</i>
) modified by
<ref eId="c01272" href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref eId="c01273" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref eId="c01274" class="subref" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
(which S.I. is revoked 1.1.1993 by
<ref eId="c01275" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c01276" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774311" marker="C3">
<p>
S. 67(1)(
<i>b</i>
) amended by
<ref eId="c01278" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c01279" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>a</i>
) (which S.I. is revoked 1.1.1993 by
<ref eId="c01280" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c01281" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
<p>
S. 67(1)(b) amended (1.1.1993) by
<ref eId="c01283" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c01284" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774391" marker="C4">
<p>
S. 68 amended (1.7.1991) by
<ref eId="c01293" href="http://www.legislation.gov.uk/id/ukpga/1990/5">Criminal Justice (International Co-operation) Act 1990 (c. 5, SIF 39:1)</ref>
,
<ref eId="c01294" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1990/5/section/13/2">s. 13(2)</ref>
;
<ref eId="c01295" href="http://www.legislation.gov.uk/id/uksi/1991/1072">S.I. 1991/1072</ref>
,
<ref eId="c01296" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1991/1072/article/2S">art. 2S</ref>
ch. Pt. II
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774401" marker="C5">
<p>
S. 68(1)(3)(a)(b) modified by
<ref eId="c01298" href="http://www.legislation.gov.uk/id/uksi/1991/1285">S.I. 1991/1285</ref>
,
<rref eId="c01299" class="subref" from="http://www.legislation.gov.uk/id/uksi/1991/1285/regulation/6/a" upTo="http://www.legislation.gov.uk/id/uksi/1991/1285/regulation/6/c" ukl:CitationRef="c01298">reg. 6(a)-(c)</rref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774421" marker="C6">
<p>
S. 68(2) excluded (1.3.1995) by
<ref eId="c01308" href="http://www.legislation.gov.uk/id/uksi/1995/271">S.I. 1995/271</ref>
,
<ref eId="c01309" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/271/regulation/11/1">reg. 11(1)</ref>
</p>
<p>
S. 68(2) excluded (15.11.1996) by
<ref eId="c01311" href="http://www.legislation.gov.uk/id/uksi/1996/2721">S.I. 1996/2721</ref>
,
<ref eId="c01312" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2721/regulation/11/1">reg. 11(1)</ref>
</p>
<p>
S. 68(2) excluded (28.9.2000) by
<ref eId="c01314" href="http://www.legislation.gov.uk/id/uksi/2000/2620">S.I. 2000/2620</ref>
,
<ref eId="c01315" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/2620/regulation/11/1">reg. 11(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ef5b78c30655bede1bdf1b867110f46a" marker="C7">
<p>
S. 68(3)(b) modified (1.5.2004) by
<ref eId="cpwb8jm32-00034" href="http://www.legislation.gov.uk/id/uksi/2003/2764">Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764)</ref>
,
<ref eId="cpwb8jm32-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1">arts. 1</ref>
,
<ref eId="cpwb8jm32-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/6">21(6)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774551" marker="C8">
<p>
S. 68B amended by
<ref eId="c01337" href="http://www.legislation.gov.uk/id/uksi/1987/2114">S.I. 1987/2114</ref>
,
<ref eId="c01338" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1987/2114/regulation/2">reg. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14774471" marker="M1">
<p>
<ref eId="c01320" href="http://www.legislation.gov.uk/id/ukpga/1971/38">1971 c. 38</ref>
.
</p>
</note>
</notes>
<proprietary 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/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/part/V/crossheading/offences-in-relation-to-exportation/2005-09-20</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>2005-09-20</dct:valid>
<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: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"/>
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<ukm:Statistics>
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</meta>
<body eId="body">
<part eId="part-V">
<num>Part V</num>
<heading> Control of Exportation</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-V-crossheading-offences-in-relation-to-exportation" uk:target="true">
<heading> Offences in relation to exportation</heading>
<section eId="section-67">
<num>67</num>
<heading> Offences in relation to exportation of goods.</heading>
<subsection eId="section-67-1">
<num>(1)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-67-1-a">
<num>(a)</num>
<content>
<p>the unloading was authorised by the proper officer; and</p>
</content>
</level>
<level class="para1" eId="section-67-1-b">
<num>(b)</num>
<content>
<p>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,</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-67-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-67-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-67-4">
<num>(4)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-67-4-a">
<num>(a)</num>
<content>
<p>goods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below;</p>
</content>
</level>
<level class="para1" eId="section-67-4-b">
<num>(b)</num>
<content>
<p>transit goods;</p>
</content>
</level>
<level class="para1" eId="section-67-4-c">
<num>(c)</num>
<content>
<p>other goods chargeable with a duty which has not been paid; or</p>
</content>
</level>
<level class="para1" eId="section-67-4-d">
<num>(d)</num>
<content>
<p>drawback goods,</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</subsection>
<subsection eId="section-67-5">
<num>(5)</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p6349" ukl:CommentaryRef="c14774321">
<noteRef uk:name="commentary" href="#c14774321" class="commentary"/>
level 3 on the standard scale
</ins>
, whichever is the greater.
</p>
</content>
</subsection>
</section>
<section eId="section-68">
<num>68</num>
<heading> Offences in relation to exportation of prohibited or restricted goods. </heading>
<subsection eId="section-68-1">
<num>(1)</num>
<intro>
<p>If any goods are—</p>
</intro>
<level class="para1" eId="section-68-1-a">
<num>(a)</num>
<content>
<p>exported or shipped as stores; or</p>
</content>
</level>
<level class="para1" eId="section-68-1-b">
<num>(b)</num>
<content>
<p>brought to any place in the United Kingdom for the purpose of being exported or shipped as stores,</p>
</content>
</level>
<wrapUp>
<p>
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
<ins class="first last" ukl:ChangeId="d29p6383" ukl:CommentaryRef="c14774411">
<noteRef uk:name="commentary" href="#c14774411" class="commentary"/>
level 3 on the standard scale
</ins>
, whichever is the greater.
</p>
</wrapUp>
</subsection>
<subsection eId="section-68-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-68-3">
<num>(3)</num>
<intro>
<p>
Subject to subsection (4)
<ins class="first last" ukl:ChangeId="d29p6400" ukl:CommentaryRef="c14774431">
<noteRef uk:name="commentary" href="#c14774431" class="commentary"/>
or (4A)
</ins>
below, a person guilty of an offence under subsection (2) above shall be liable—
</p>
</intro>
<level class="para1" eId="section-68-3-a">
<num>(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>
</level>
<level class="para1" eId="section-68-3-b">
<num>(b)</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="first last" ukl:ChangeId="d29p6418" ukl:CommentaryRef="c14774461">
<noteRef uk:name="commentary" href="#c14774461" class="commentary"/>
7 years
</ins>
, or to both.
</p>
</content>
</level>
</subsection>
<subsection eId="section-68-4">
<num>(4)</num>
<content>
<p>
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
<noteRef href="#c14774471" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-68-4A">
<num>
<ins class="substitution first" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">
<noteRef uk:name="commentary" href="#key-95c91450af304b9b71edb325f528644e" class="commentary"/>
(4A)
</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">In the case of—</ins>
</p>
</intro>
<level class="para1" eId="section-68-4A-a">
<num>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the exportation 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>
</level>
<level class="para1" eId="section-68-4A-b">
<num>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">any such offence committed in Northern Ireland in connection with a prohibition or restriction on the exportation of any weapon or ammunition that is of a kind mentioned in </ins>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">
<del class="first last" ukl:ChangeId="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043008" ukl:CommentaryRef="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800">
<noteRef uk:name="commentary" href="#M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800" class="commentary"/>
Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)
</del>
</ins>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">
<ins class="first" ukl:ChangeId="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043009" ukl:CommentaryRef="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800">
<noteRef uk:name="commentary" href="#M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800" class="commentary"/>
Article 45(1)(a),
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">
<ins ukl:ChangeId="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043009" ukl:CommentaryRef="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800">
<ins class="first last" ukl:ChangeId="key-818435292c90a32b8e279932352ee506-1530476450400" ukl:CommentaryRef="key-818435292c90a32b8e279932352ee506">
<noteRef uk:name="commentary" href="#key-818435292c90a32b8e279932352ee506" class="commentary"/>
, (aa)
</ins>
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">
<ins class="last" ukl:ChangeId="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043009" ukl:CommentaryRef="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800"> (b), (c), (d), (e) or (g) or (2)(a)</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e"> of the Firearms (Northern Ireland) Order </ins>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">
<del class="first last" ukl:ChangeId="M_F_8253293d-ec33-42f4-97cc-9c4afca0340f-1530283461757" ukl:CommentaryRef="M_F_8253293d-ec33-42f4-97cc-9c4afca0340f">
<noteRef uk:name="commentary" href="#M_F_8253293d-ec33-42f4-97cc-9c4afca0340f" class="commentary"/>
1981
</del>
</ins>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">
<ins class="first last" ukl:ChangeId="M_F_8253293d-ec33-42f4-97cc-9c4afca0340f-1530283461758" ukl:CommentaryRef="M_F_8253293d-ec33-42f4-97cc-9c4afca0340f">
<noteRef uk:name="commentary" href="#M_F_8253293d-ec33-42f4-97cc-9c4afca0340f" class="commentary"/>
2004
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-68-4A-c">
<num>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">(c)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">any such offence committed in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<mod>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words </ins>
<quotedText>
<ins class="substitution" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">“ 10 years ”</ins>
</quotedText>
<ins class="substitution last" ukl:ChangeId="key-95c91450af304b9b71edb325f528644e-1506935565324" ukl:CommentaryRef="key-95c91450af304b9b71edb325f528644e">.</ins>
</mod>
</p>
</wrapUp>
</subsection>
<subsection eId="section-68-5">
<num>(5)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="section-68-5-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="section-68-5-b">
<num>(b)</num>
<content>
<p>did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.</p>
</content>
</level>
</subsection>
<subsection eId="section-68-6">
<num>(6)</num>
<intro>
<p>In any case where a person would, apart from this subsection, be guilty of—</p>
</intro>
<level class="para1" eId="section-68-6-a">
<num>(a)</num>
<content>
<p>an offence under subsection (1) or (2) above; and</p>
</content>
</level>
<level class="para1" eId="section-68-6-b">
<num>(b)</num>
<content>
<p>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,</p>
</content>
</level>
<wrapUp>
<p>he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-68A">
<num>
<ins class="first" ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">
<noteRef uk:name="commentary" href="#c14774511" class="commentary"/>
68A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511"> Offences in relation to agricultural levies.</ins>
</heading>
<subsection eId="section-68A-1">
<num>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-68A-2">
<num>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">
<ins class="first" ukl:ChangeId="d29p6491" ukl:CommentaryRef="c14774521">
<noteRef uk:name="commentary" href="#c14774521" class="commentary"/>
(2)
</ins>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">
<ins ukl:ChangeId="d29p6491" ukl:CommentaryRef="c14774521">A person guilty of an offence under this section shall be liable—</ins>
</ins>
</p>
</intro>
<level class="para1" eId="section-68A-2-a">
<num>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">
<ins ukl:ChangeId="d29p6491" ukl:CommentaryRef="c14774521">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">
<ins ukl:ChangeId="d29p6491" ukl:CommentaryRef="c14774521">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</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-68A-2-b">
<num>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">
<ins ukl:ChangeId="d29p6491" ukl:CommentaryRef="c14774521">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">
<ins class="last" ukl:ChangeId="d29p6491" ukl:CommentaryRef="c14774521">on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.</ins>
</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-68A-3">
<num>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.</ins>
</p>
</content>
</subsection>
<subsection eId="section-68A-4">
<num>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">In this section “</ins>
<term refersTo="#term-agricultural-levy" eId="term-agricultural-levy">
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">agricultural levy</ins>
</term>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">” 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 </ins>
<ins ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">
<ins class="first last" ukl:ChangeId="d29p6526" ukl:CommentaryRef="c14774531">
<noteRef uk:name="commentary" href="#c14774531" class="commentary"/>
the Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p6478" ukl:CommentaryRef="c14774511">.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-68B">
<num>
<ins class="first" ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">
<noteRef uk:name="commentary" href="#c14774541" class="commentary"/>
68B
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541"> Special provisions as to proof in Northern Ireland. </ins>
</heading>
<subsection eId="section-68B-1">
<num>
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p6533" ukl: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—</ins>
</p>
</intro>
<level class="para1" eId="section-68B-1-a">
<num>
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">that the goods are not intended for such exportation; or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-68B-1-b">
<num>
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6533" ukl: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.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-68B-2">
<num>
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6533" ukl: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.</ins>
</p>
</content>
</subsection>
<subsection eId="section-68B-3">
<num>
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">In subsection (1) above “</ins>
<term refersTo="#term-agricultural-levy" eId="term-agricultural-levy">
<ins ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">agricultural levy</ins>
</term>
<ins class="last" ukl:ChangeId="d29p6533" ukl:CommentaryRef="c14774541">” has the same meaning as in section 6 of the European Communities Act 1972.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>