Customs and Excise Management Act 1979

25A F1 [F2 Transit sheds] [F2 Temporary storage facilities] U.K.

(1) In this Act, references to a [F3 transit shed] [F3 temporary storage facility] are to a place approved—

(a) under section 25 above; [F4 or

(b) under [F5 Article 51 of Council Regulation (EEC) No. 2913/92] (equivalent provision for goods imported on or after 1st January 1992 from a place outside the customs territory of the [F6 European Union]).]

[F7 (1A) Any person contravening or failing to comply with any condition imposed under regulations under section 25(1A) attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to—

(a) a penalty not exceeding £20,000, or

(b) if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

(1B) For the purposes of subsection (1A)(b)—

(a) “the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

(b) the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

(c) if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.]

(2) Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a [F8 transit shed] [F8 temporary storage facility (other than a condition imposed under regulations under section 25(1A))] shall be liable on summary conviction to a penalty of level 3 on the standard scale.

(3) An officer may at any time enter a [F9 transit shed] [F9 temporary storage facility] and inspect it and any goods for the time being in the [F9 transit shed] [F9 temporary storage facility].

Textual Amendments

F1 Ss. 25 and 25A substituted (1.1.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)

F2 S. 25A heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(6)

F3 Words in s. 25A(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(2)(a)

F4 S. 25A(1)(b) and word omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(2)(b)

F5 Words in s. 25A(1)(b) substituted (1.1.1994) by 1993/3014, reg. 2(4).

F6 Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

F7 S. 25A(1A)(1B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(3)

F8 Words in s. 25A(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(4)

F9 Words in s. 25A(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(5)