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Customs and Excise Management Act 1979, Section 42 is up to date with all changes known to be in force on or before 15 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)The Commissioners may make regulations—
(a)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.
[F2(3)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).]
Textual Amendments
F1Words 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
F2S. 42(3) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(9)
F3Words in s. 42(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).
F4Words in s. 42(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).
Modifications etc. (not altering text)
C1S. 42(1)(a) amended by S.I. 1990/2167, art. 4, Sch. para. 6
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