(1)Subject to subsection (2) below, where any goods—
(a)which have been imported but not yet cleared for any purpose for which they may be entered on importation; or
(b)which are [F1chargeable with a duty the requirement to pay which has not yet taken effect],
have by reason of their state or condition ceased to be worth the full duty chargeable thereon and have been denatured in such manner as the Commissioners may direct and in accordance with such conditions as they see fit to impose, the Commissioners may remit or repay the whole or part of any duty chargeable or paid thereon, or waive repayment of the whole or part of any drawback paid on their warehousing, upon the delivery of the goods for use for such purposes as the Commissioners may allow.
[F2(1A)The reference in subsection (1) above to goods which are chargeable with a duty the requirement to pay which has not yet taken effect shall be construed as a reference to any goods which are warehoused or, in the application of that section in relation to a duty of excise, to any goods at a time, before the excise duty point for those goods, when they are chargeable with such a duty.]
(2)Subsection (1) above does not apply in relation to spirits.
(3)Where, whether under subsection (1) above or otherwise, any goods chargeable with duty have gone into home use after having been denatured by mixture with some other substance, any person who separates the goods from that other substance shall be guilty of an offence under this subsection and may be detained, and the goods shall be liable to forfeiture.
(4)A person guilty of an offence under subsection (3) above shall be liable—
(a)on summary conviction, to a penalty of [F3the prescribed sum][F3£20,000] or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
[F4(5)Subsection (1)(a) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the [F5European Union] .]
Textual Amendments
F1Words in s. 129(1)(b) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 6(a); S.I. 1992/3104, art. 2(1).
F2S. 129(1A) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 6(b); S.I. 1992/3104, art. 2(1).
F3S. 129(4)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(15) (with reg. 5(1))
F4S. 129(5) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(10)