26 Power to regulate movements of goods into and out of Northern Ireland by land.U.K.
(1)The Commissioners may, for the purpose of safeguarding the revenue and for the better enforcement of any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to the importation or exportation of any goods, make regulations—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)appointing places for the examination and entry of and payment of any duty chargeable on any goods being imported or exported by land (referred to in this Act as “customs and excise stations”)
[F2and any such regulations may make different provision in relation to different classes or descriptions of goods and, in particular, in relation to different classes or descriptions of vehicles].
[F3(1A)In such cases and subject to compliance with such conditions as appear to the Commissioners to be appropriate, the Commissioners may dispense with any requirement of a regulation made under subsection (1) above]
(2)If any person contravenes or fails to comply with any regulation made under subsection (1) above [F4or any condition of a dispensation given under subsection (1A) above] he shall be liable on summary conviction to a penalty of [F5level 3 on the standard scale], and any goods in respect of which the offence was committed shall be liable to forfeiture.
Textual Amendments
F1S. 26(1)(a) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(3), 10(2), Sch.2.
F2Words added by Finance Act 1983 (c. 28, SIF 40:1), s. 7(1)(b)
F4Words inserted by Finance Act 1983 (c. 28, SIF 40:1), s. 7(3)
F5Words 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
Modifications etc. (not altering text)
C1S. 26 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(b)(6).