Customs and Excise Management Act 1979

34 Power to prevent flight of aircraft [F1 or departure of railway vehicles]. U.K.

(1) If it appears to any officer or constable that an aircraft is intended or likely to depart for a destination outside the United Kingdom [F2 and the Isle of Man] from—

(a) any place other than a customs and excise airport; or

(b) a customs and excise airport before [F3 clearance outwards is given] [F3 the aircraft is cleared for departure],

he may give such instructions and take such steps by way of detention of the aircraft or otherwise as appear to him necessary in order to prevent the flight.

[F4 (1A) If it appears to any officer or constable—

(a) that a railway vehicle is intended or likely to depart for a destination outside the United Kingdom, and

(b) that—

(i) the last place at which goods may be loaded onto or unloaded from, or passengers may board or disembark from, the vehicle before it leaves the United Kingdom is not within a railway customs area, or

(ii) it is intended or likely to depart from a railway customs area before being cleared for departure,

the officer or constable may give such instructions and take such steps by way of detention of the vehicle or otherwise as appear necessary in order to prevent its departure.]

(2) Any person who contravenes any instructions given under subsection (1) [F5 or (1A)] above shall be liable on summary conviction to a penalty of [F6 level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both.

(3) If an aircraft flies [F7 or railway vehicle departs] in contravention of any instruction given under subsection (1) [F8 or (1A)] above [F9 or notwithstanding] [F9 or flies or departs notwithstanding] any steps taken to prevent the flight [F10 or departure], the owner and [F11 the commander] [F11 the vehicle operator] thereof shall, without prejudice to the liability of any other person under subsection (2) above, each be liable on summary conviction to a penalty of [F12 level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both, unless he proves that the flight [F10 or departure] took place without his consent or connivance.

Textual Amendments

F1 Words in s. 34 heading inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(6)

F2 Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 5

F3 Words in s. 34(1)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(2)

F4 S. 34(1A) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(3)

F5 Words in s. 34(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(4)

F6 Words 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

F7 Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(a)

F8 Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(b)

F9 Words in s. 34(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(c)

F10 Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(d)

F11 Words in s. 34(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(e)

F12 Words 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)

C1 S. 34 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(f)(6).