Customs and Excise Management Act 1979

31 Control of movement of goods to and from inland clearance depot, etc.

(1) The Commissioners may by regulations impose conditions and restrictions as respects—

(a) the movement of imported goods between the place of importation and a place approved by the Commissioners for the clearance out of charge of such goods; and

(b) the movement of goods intended for export between a place approved by the Commissioners for the examination of such goods and the place of exportation.

(2) Regulations under subsection (1) above may in particular—

(a) require the goods to be moved within such period and by such route as may be specified by or under the regulations;

(b) require the goods to be carried in a vehicle or container complying with such requirements and secured in such manner as may be so specified ;

(c) prohibit, except in such circumstances as may be so specified, any unloading or loading of the vehicle or container or any interference with its security.

(3) If any person contravenes or fails to comply with any regulation under subsection (1) above or any requirement imposed by or under any such regulation, that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of £500 and any goods in respect of which the offence was committed shall be liable to forfeiture.