Part IV Control of Importation
Inward entry and clearance
42 Power to regulate unloading, removal, etc. of imported goods.
1
The Commissioners may make regulations—
C1a
prescribing the procedure to be followed by a ship arriving at a port, an aircraft arriving at a customs and excise airport, or a person conveying goods into Northern Ireland by land;
b
regulating the unloading, landing, movement and removal of goods on their importation;
and different regulations may be made with respect to importation by sea, air or land respectively.
2
If any person contravenes or fails to comply with any regulation made under this section or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of F1level 3 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.
F23
Subsection (1)(b) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the Community F3or to any goods which are moving under the procedure specified in F4Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93(transit procedures).