(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—
F2(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”)
[F3[F4and 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].]
[F5(1ZA)The Commissioners may, for the purpose of safeguarding the revenue, by regulations—
(a)apply any provision made by or under this Act so that it applies in relation to any road or railway vehicle (with or without modifications),
(b)provide for any provision made by or under this Act not to apply in relation to any road or railway vehicle, and
(c)make provision for the designation of any area as a railway customs area for the purposes of this Act (referred to in this Act as a “railway customs area”).
(1ZB)An area may be designated as a railway customs area if it is—
(a)a place at which goods are loaded onto or unloaded from, or passengers board or disembark from, a railway vehicle before it departs or enters the United Kingdom, or
(b)an area adjoining such a place.
(1ZC)Regulations under this section 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.]
[F6(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 [F7subsection (1) above] [F7this section]]
(2)If any person contravenes or fails to comply with any regulation made under subsection (1) above [F8or any condition of a dispensation given under [F9subsection (1A) above] [F9this section]] he shall be liable on summary conviction to a penalty of [F10level 3 on the standard scale], and any goods in respect of which the offence was committed shall be liable to forfeiture.
Textual Amendments
F1Words in s. 26 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 18(6)
F2S. 26(1)(a) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(3), 10(2), Sch.2.
F3Words in s. 26(1) 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. 18(2)
F4Words added by Finance Act 1983 (c. 28, SIF 40:1), s. 7(1)(b)
F5S. 26(1ZA)-(1ZC) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 18(3)
F6S. 26(1A) added by Finance Act 1983 (c. 28, SIF 40:1), s. 7(2)
F7Words in s. 26(1A) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 18(4)
F8Words inserted by Finance Act 1983 (c. 28, SIF 40:1), s. 7(3)
F9Words in s. 26(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 18(5)
F10Words 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).