Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)

S. 170A wholly in force (1.6.1993) by 1992 c. 48, s. 3(1), Sch. 2 para. 8; S.I. 1993/1341, art. 2, Sch.

http://www.legislation.gov.uk/ukpga/1979/2/section/170A/1993-06-01Customs 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 Database2024-10-111993-06-01Part XII General and Miscellaneous General offences
170A Offence of handling goods subject to unpaid excise duty.1

Subject to subsection (2) below, if—

a

after the excise duty point for any goods which are chargeable with a duty of excise, a person acquires possession of those goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with those goods; and

b

at the time when he acquires possession of those goods or is so concerned, the duty on the goods has not been paid and its payment has not been deferred,

that person shall be liable, on summary conviction, to a penalty of an amount not exceeding level 5 on the standard scale.

2

In proceedings for an offence under this section it shall be a defence to show that the person who acquired possession of the goods or was concerned in carrying, removing, depositing, keeping or otherwise dealing with them—

a

acted in accordance with the directions of, or with the consent of, the proper officer; or

b

was not himself the person, or one of the persons, liable to pay the unpaid duty and at the time when he acted either—

i

had no grounds for suspecting that the goods were chargeable with a duty of excise that had not yet been paid; or

ii

believed on reasonable grounds that the duty had been paid or its payment deferred or that the liability to pay the duty had not yet taken effect.

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<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII">Pt. XII</ref>
amended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4">s. 15(4)</ref>
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<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/170A">S. 170A</ref>
wholly in force (1.6.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">1992 c. 48</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/8">Sch. 2 para. 8</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341">S.I. 1993/1341</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1341/schedule">Sch.</ref>
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Part XII
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<heading> General and Miscellaneous</heading>
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Offence of handling goods subject to unpaid excise duty.
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</content>
</subparagraph>
<subparagraph eId="section-170A-2-b-ii">
<num>
<ins class="d29p69986">ii</ins>
</num>
<content>
<p>
<ins class="d29p69986 last">believed on reasonable grounds that the duty had been paid or its payment deferred or that the liability to pay the duty had not yet taken effect.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>