(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 [F3European Union] [F4or to any goods which are moving under the procedure specified in [F5Article 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 Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))
F4Words in s. 42(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).
F5Words 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