S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)

S. 50(2) amended by S.I. 1990/2167, art. 4, Sch. para. 8

Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)

Words substituted by Finance Act 1988 (c. 33, SIF 40:1), s. 12(1)(a)(6)

1971 c. 38.

S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)

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

S. 50(5A) substituted (22.1.2004) by Criminal Justice Act 2003 (c. 44), ss. 293(2), 336(3), (4) (with s. 293(5)); S.I. 2004/81, art. 3(1)(2)(b)

Words in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

Word in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

Word in s. 50(5A)(b) inserted (N.I.) (20.9.2005) by The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966), arts. 1(2), 3(4)(a)

S. 50(2)(3) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(3)

S. 50(4)(a) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(4)(a)

S. 50(4)(b) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(4)(b)

S. 50: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)

S. 50(4)(b) modified (20.2.2012) by The Forest Law Enforcement, Governance and Trade Regulations 2012 (S.I. 2012/178), regs. 1(2), 12

S. 50(4)(b) modified (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 14(5)

S. 50(4)(b) modified (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 18(5)

S. 50(4)(b) modified (6.9.2013) by The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012), arts. 1(1), 17(5)

S. 50(4)(b) modified (7.1.2014) by The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182), arts. 1(1), 12(5)

Words in s. 50(5A) substituted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(2), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)

Word in s. 50(5A)(a) inserted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(3)(b), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)

S. 50(5A)(c) and word omitted (14.7.2014) by virtue of Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(3)(c), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)

S. 50(4)(b) modified (26.9.2014) by The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357), arts. 1(1), 11(5)

S. 50(4)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(3)(a) (with reg. 5(1))

S. 50(5B)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(3)(b) (with reg. 5(1))

S. 50(4)(b) modified (12.8.2016) by The Export Control (Libya Sanctions) Order 2016 (S.I. 2016/787), arts. 1, 9(5)

S. 50(4)(b) modified (14.3.2018) by The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200), arts. 1, 23(2)

S. 50(4)(b) modified (31.12.2020) by The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/411), regs. 1(2), 116(1)(2); S.I. 2019/627, reg. 7(2)2020 c. 1, Sch. 5 para. 1(1)

S. 50(4)(b) modified (31.12.2020) by The Somalia (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/642), regs. 1(2), 69(1)(2); S.I. 2020/1514, reg. 12(2)

S. 50(4)(b) modified (31.12.2020) by The Iraq (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/707), regs. 1(2), 56(1)(2); S.I. 2020/1514, reg. 14(2)

S. 50(4)(b) modified (31.12.2020) by The Syria (United Nations Sanctions) (Cultural Property) (EU Exit) Regulations 2020 (S.I. 2020/1233), regs. 1(2), 25(2); S.I. 2020/1514, reg. 19

S. 50(4)(b) modified (31.12.2020) by The Libya (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/1665), regs. 1(3), 72(2)

S. 50(4)(b) modified (31.12.2020) by The Syria (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/792), regs. 1(3), 85(1)(2); 2020 c. 1, Sch. 5 para. 1(1)

S. 50(4)(b) modified (31.12.2020) by The Russia (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/855), regs. 1(2), 86(1)(2); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 50(2)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(2)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 50(2)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

S. 50(6)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 50(5A)(a) inserted (14.7.2021) by Offensive Weapons Act 2019 (c. 17), s. 70(1), Sch. 2 para. 2(a) (with Sch. 2 para. 5); S.I. 2021/819, reg. 2(i)

Words in s. 50(5A)(b) inserted (14.7.2021) by Offensive Weapons Act 2019 (c. 17), s. 70(1), Sch. 2 para. 2(b) (with Sch. 2 para. 6); S.I. 2021/819, reg. 2(i)

Words in s. 50(4) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(a) (with s. 32(6))

Words in s. 50(5A) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(b) (with s. 32(6))

S. 50(5AA) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(c) (with s. 32(6))

Word in s. 50(5B)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(d) (with s. 32(6))

S. 50(5C) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(e) (with s. 32(6))

Word in s. 50(4)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

http://www.legislation.gov.uk/ukpga/1979/2/section/50Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2024-10-10Part IV Control of Importation Forfeiture, offences, etc. in connection with importation
50 Penalty for improper importation of goods.1

Subsection (2) below applies to goods of the following descriptions, that is to say—

a

goods chargeable with a duty which has not been paid; and

b

goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.

2

If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—

a

unships or lands in any port or unloads from any aircraft in the United Kingdom or from any other vehicle which has entered the United Kingdom any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or

b

removes from their place of importation or from any approved wharf, examination station, temporary storage facility, any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,

he shall be guilty of an offence under this subsection and may be detained.

3

If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.

4

Subject to subsection (5), (5A) or (5B) below, a person guilty of an offence under subsection (2) or (3) above shall be liable—

a

on summary conviction, to a penalty of the prescribed sum£20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.

5

In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

5A

In the case of—

a

an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af), (ag), (ba) or (c) or (1A)(a) of the Firearms Act 1968, or

b

any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)Article 45(1)(a), , (aa) (b), (c), (d), (e), (ea), (fa) or (g) or (2)(a) of the Firearms (Northern Ireland) Order 2004, ...

c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection (4)(b) above shall have effect as if for the words “imprisonment for a term not exceeding 14 years” there were substituted the words “ imprisonment for life ” .

5AA

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5B

In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (4) above shall have effect as if–

a

for paragraph (a) there were substituted the following–

a

on summary conviction, to a fine not exceeding the statutory maximum£20,000 or to imprisonment for a term not exceeding three months, or to both

; and

b

in paragraph (b) for the words “14 years” there were substituted the words “ 2 years ”

5C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

If any person—

a

imports or causes to be imported any goods concealed in a container holding goods of a different description; or

b

directly or indirectly imports, or causes to be imported, any chargeable goods found, whether before or after being released to a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018,

he shall be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater.

7

In any case where a person would, apart from this subsection, be guilty of—

a

an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and

b

a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.

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<passiveRef href="http://www.legislation.gov.uk/id/uksi/2021/922" showAs="The Republic of Belarus (Sanctions) (EU Exit) (Amendment) Regulations 2021 (revoked)"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2008.03.07" showAs="since 2008-03-07"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2020.12.31" showAs="since 2020-12-31"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2024.02.22" showAs="since 2024-02-22"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2024.10.10" showAs="since 2024-10-10"/>
</references>
<notes source="#source">
<note class="commentary C" eId="c14773041">
<p>
S. 50 applied (31.3.2002) by
<ref href="http://www.legislation.gov.uk/id/uksi/2002/528">S.I. 2002/528</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/528/regulation/5/4">reg. 5(4)</ref>
</p>
</note>
<note class="commentary C" eId="c14773051">
<p>
S. 50(2) amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/8">Sch. para. 8</ref>
</p>
</note>
<note class="commentary F" eId="c14773061">
<p>
Words in s. 50(4) substituted (15.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686/article/4/a">art. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="c14773071">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/33">Finance Act 1988 (c. 33, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/33/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
<note class="commentary M" eId="c14773081">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/38">1971 c. 38</ref>
.
</p>
</note>
<note class="commentary F" eId="c14773101">
<p>
S. 50(5B) inserted (15.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686">S.I. 1996/2686</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2686/regulation/4/1/b">reg. 4(1)(b)</ref>
</p>
</note>
<note class="commentary F" eId="c14773111">
<p>
Words substituted by virtue of (E.W.)
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c.48, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note class="commentary F" eId="key-812fd196943257fcc7909f4df7bd23bd">
<p>
S. 50(5A) substituted (22.1.2004) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44">Criminal Justice Act 2003 (c. 44)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/2">ss. 293(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">336(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/5">s. 293(5)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81">S.I. 2004/81</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/1">art. 3(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/2/b">(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-33295d7211b55c38fa1a347df36a5b0f">
<p>
Words in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/schedule/7/paragraph/3">Sch. 7 para. 3</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/article/81">art. 81</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7">arts. 4-7</rref>
)
</p>
</note>
<note class="commentary F" eId="M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de">
<p>
Word in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/schedule/7/paragraph/3">Sch. 7 para. 3</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/2004/702/article/81">art. 81</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7">arts. 4-7</rref>
)
</p>
</note>
<note class="commentary F" eId="key-f8e869df0e808bca9475e4ba0d6b16d6">
<p>
Word in s. 50(5A)(b) inserted (N.I.) (20.9.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966">The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/3/4/a">3(4)(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-f96fc380e6a5196cd202321b496d0803">
<p>
S. 50(2)(3) modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/3">7(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-ef2501f265997b3c1e25cb91b20473d3">
<p>
S. 50(4)(a) modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/4/a">7(4)(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-48f50d23f45e7c3b16929a89eec06068">
<p>
S. 50(4)(b) modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/7/4/b">7(4)(b)</ref>
</p>
</note>
<note class="commentary C" eId="key-76c1cc7d8b28bd46f025167d1943909b">
<p>
S. 50: power to extend conferred (30.11.2009) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/9/1">Sch. 17 para. 9(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note class="commentary C" eId="key-e36d7123fd1b786b972037ca8bf30010">
<p>
S. 50(4)(b) modified (20.2.2012) by
<ref href="http://www.legislation.gov.uk/id/uksi/2012/178">The Forest Law Enforcement, Governance and Trade Regulations 2012 (S.I. 2012/178)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/178/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/178/regulation/12">12</ref>
</p>
</note>
<note class="commentary C" eId="key-08747680c81c3698bdc77bdc1138e674">
<p>
S. 50(4)(b) modified (5.4.2012) by
<ref href="http://www.legislation.gov.uk/id/uksi/2012/810">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/810/article/14/5">14(5)</ref>
</p>
</note>
<note class="commentary C" eId="key-ad0268669f919b6bd2da64aef5523a0b">
<p>
S. 50(4)(b) modified (1.6.2012) by
<ref href="http://www.legislation.gov.uk/id/uksi/2012/1243">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/18/5">18(5)</ref>
</p>
</note>
<note class="commentary C" eId="key-64813041a6c75866dccbc663ee72cd7a">
<p>
S. 50(4)(b) modified (6.9.2013) by
<ref href="http://www.legislation.gov.uk/id/uksi/2013/2012">The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2013/2012/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2013/2012/article/17/5">17(5)</ref>
</p>
</note>
<note class="commentary C" eId="key-5d8ee8a04dfe931de9be6eb648c3a063">
<p>
S. 50(4)(b) modified (7.1.2014) by
<ref href="http://www.legislation.gov.uk/id/uksi/2013/3182">The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2013/3182/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2013/3182/article/12/5">12(5)</ref>
</p>
</note>
<note class="commentary F" eId="key-ee564593bcec6acaaf792472b64e6228">
<p>
Words in s. 50(5A) substituted (14.7.2014) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/2">ss. 111(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1">185(1)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21">ss. 21</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33">33</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42">42</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58">58</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75">75</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93">93</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2014/949">S.I. 2014/949</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d">art. 6(d)</ref>
</p>
</note>
<note class="commentary F" eId="key-d46b4317d0f0972572ccc5c2ddea41ca">
<p>
Word in s. 50(5A)(a) inserted (14.7.2014) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/3/b">ss. 111(3)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1">185(1)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21">ss. 21</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33">33</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42">42</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58">58</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75">75</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93">93</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2014/949">S.I. 2014/949</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d">art. 6(d)</ref>
</p>
</note>
<note class="commentary F" eId="key-15d8e76d5446d77d80a7444ad1572a47">
<p>
S. 50(5A)(c) and word omitted (14.7.2014) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12">Anti-social Behaviour, Crime and Policing Act 2014 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/111/3/c">ss. 111(3)(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/185/1">185(1)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/21">ss. 21</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/33">33</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/42">42</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/58">58</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/75">75</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/12/section/93">93</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2014/949">S.I. 2014/949</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2014/949/article/6/d">art. 6(d)</ref>
</p>
</note>
<note class="commentary C" eId="key-5e52fa94dc092d2add9509c59fde1427">
<p>
S. 50(4)(b) modified (26.9.2014) by
<ref href="http://www.legislation.gov.uk/id/uksi/2014/2357">The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2014/2357/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2014/2357/article/11/5">11(5)</ref>
</p>
</note>
<note class="commentary F" eId="key-bcc1251d3f64a93e6ec179b955ae329b">
<p>
S. 50(4)(a): sum substituted for words (E.W.) (12.3.2015) by
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664">The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/1/1">reg. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/1/3/a">Sch. 2 para. 1(3)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/5/1">reg. 5(1)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-60adb807f9b23e51b0ea61641a71a940">
<p>
S. 50(5B)(a): sum substituted for words (E.W.) (12.3.2015) by
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664">The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/1/1">reg. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/1/3/b">Sch. 2 para. 1(3)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/5/1">reg. 5(1)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-f04b84f25946bd426a261ef801e7cb76">
<p>
S. 50(4)(b) modified (12.8.2016) by
<ref href="http://www.legislation.gov.uk/id/uksi/2016/787">The Export Control (Libya Sanctions) Order 2016 (S.I. 2016/787)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/787/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2016/787/article/9/5">9(5)</ref>
</p>
</note>
<note class="commentary C" eId="key-3f8cb06381b0c7f740da6a947b9ef1e1">
<p>
S. 50(4)(b) modified (14.3.2018) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/200">The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/200/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/200/article/23/2">23(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-d783278deee00bba217bff79f75b4e90">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/411">The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/411)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/411/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/411/regulation/116/1">116(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2019/411/regulation/116/2">(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2019/627">S.I. 2019/627</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/627/regulation/7/2">reg. 7(2)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note class="commentary C" eId="key-ebda240669e82c7b0ebf5dec02a892ee">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/642">The Somalia (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/642)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/642/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/642/regulation/69/1">69(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2020/642/regulation/69/2">(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1514">S.I. 2020/1514</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1514/regulation/12/2">reg. 12(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-148f86cc8e99b1cc2d06282ea20b49e7">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/707">The Iraq (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/707)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/707/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/707/regulation/56/1">56(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2020/707/regulation/56/2">(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1514">S.I. 2020/1514</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1514/regulation/14/2">reg. 14(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-d3ec0537645daf7ff245ff1b14c098db">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1233">The Syria (United Nations Sanctions) (Cultural Property) (EU Exit) Regulations 2020 (S.I. 2020/1233)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1233/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1233/regulation/25/2">25(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1514">S.I. 2020/1514</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1514/regulation/19">reg. 19</ref>
</p>
</note>
<note class="commentary C" eId="key-603bb8a412d05f93cfd8b9a3fba0b636">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1665">The Libya (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/1665)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1665/regulation/1/3">regs. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1665/regulation/72/2">72(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-59aec067dea2c38c98358e49446c7442">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/792">The Syria (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/792)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/792/regulation/1/3">regs. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/792/regulation/85/1">85(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2019/792/regulation/85/2">(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note class="commentary C" eId="key-baad8e5bca6d39905b3b506649b72a16">
<p>
S. 50(4)(b) modified (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/855">The Russia (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/855)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/855/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/855/regulation/86/1">86(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2019/855/regulation/86/2">(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note class="commentary F" eId="key-e0059730a840fb7d72d75162c77b301c">
<p>
Words in s. 50(2)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/44/2/a">Sch. 7 para. 44(2)(a)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-5395c941a6a1d38262c5088b2875a83a">
<p>
Words in s. 50(2)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/44/2/b">Sch. 7 para. 44(2)(b)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-872308f70a8bec268dc8dfd7cdad2931">
<p>
S. 50(6)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/44/3">Sch. 7 para. 44(3)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-f6fd938474044f5b85869be690ff6fa4">
<p>
Words in s. 50(5A)(a) inserted (14.7.2021) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/17">Offensive Weapons Act 2019 (c. 17)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/17/section/70/1">s. 70(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/17/schedule/2/paragraph/2/a">Sch. 2 para. 2(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/17/schedule/2/paragraph/5">Sch. 2 para. 5</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2021/819">S.I. 2021/819</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/819/regulation/2/i">reg. 2(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-be7ddddf3b260921e86376e68410d562">
<p>
Words in s. 50(5A)(b) inserted (14.7.2021) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/17">Offensive Weapons Act 2019 (c. 17)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/17/section/70/1">s. 70(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/17/schedule/2/paragraph/2/b">Sch. 2 para. 2(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2019/17/schedule/2/paragraph/6">Sch. 2 para. 6</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2021/819">S.I. 2021/819</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/819/regulation/2/i">reg. 2(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-ab41837edf3c7066ac2ea2b0cc84a75d">
<p>
Words in s. 50(4) substituted (22.2.2024) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/a">s. 32(3)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-1e7d867dd5e5de1292e9ea67896dbdf4">
<p>
Words in s. 50(5A) substituted (22.2.2024) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/b">s. 32(3)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-5b04a8ffdee30c813bf581e2aff6a8f4">
<p>
S. 50(5AA) omitted (22.2.2024) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/c">s. 32(3)(c)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-f816b5f1c0d3996ebda2c57cad5b93ad">
<p>
Word in s. 50(5B)(b) substituted (22.2.2024) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/d">s. 32(3)(d)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-a495b04bb6bae53d836f20e731f8519c">
<p>
S. 50(5C) omitted (22.2.2024) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/3/e">s. 32(3)(e)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-275d46bae85a4db2ac845ea647efd57f">
<p>
Word in s. 50(4)(b) substituted (22.2.2024) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3">Finance Act 2024 (c. 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/1">s. 32(1)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</ref>
)
</p>
</note>
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<portionBody eId="body" period="#period4">
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<num>Part IV</num>
<heading> Control of Importation</heading>
<hcontainer name="crossheading" eId="part-IV-crossheading-forfeiture-offences-etc-in-connection-with-importation" period="#period3">
<heading>
Forfeiture, offences,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in connection with importation
</heading>
<section eId="section-50" period="#period3">
<num>
<noteRef href="#c14773041" marker="C1" class="commentary C"/>
<noteRef href="#key-76c1cc7d8b28bd46f025167d1943909b" marker="C6" class="commentary C"/>
50
</num>
<heading> Penalty for improper importation of goods.</heading>
<subsection eId="section-50-1">
<num>1</num>
<intro>
<p>Subsection (2) below applies to goods of the following descriptions, that is to say—</p>
</intro>
<paragraph eId="section-50-1-a">
<num>a</num>
<content>
<p>goods chargeable with a duty which has not been paid; and</p>
</content>
</paragraph>
<paragraph eId="section-50-1-b">
<num>b</num>
<content>
<p>goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-50-2" period="#period2">
<num>
<noteRef href="#c14773051" marker="C2" class="commentary C"/>
<noteRef href="#key-f96fc380e6a5196cd202321b496d0803" marker="C3" class="commentary C"/>
2
</num>
<intro>
<p>If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—</p>
</intro>
<paragraph eId="section-50-2-a" period="#period2">
<num>a</num>
<content>
<p>
unships or lands in any port or unloads from any aircraft in the United Kingdom or from
<ins class="key-e0059730a840fb7d72d75162c77b301c-1542278820886 first last">
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any other vehicle which has entered the United Kingdom
</ins>
any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or
</p>
</content>
</paragraph>
<paragraph eId="section-50-2-b" period="#period2">
<num>b</num>
<content>
<p>
removes from their place of importation or from any approved wharf, examination station,
<ins class="key-5395c941a6a1d38262c5088b2875a83a-1542278852056 first last">
<noteRef href="#key-5395c941a6a1d38262c5088b2875a83a" marker="F15" class="commentary attribute F"/>
temporary storage facility, any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept
</ins>
or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,
</p>
</content>
</paragraph>
<wrapUp>
<p>he shall be guilty of an offence under this subsection and may be detained.</p>
</wrapUp>
</subsection>
<subsection eId="section-50-3" period="#period1">
<num>
<noteRef href="#key-f96fc380e6a5196cd202321b496d0803" marker="C3" class="commentary C"/>
3
</num>
<content>
<p>If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.</p>
</content>
</subsection>
<subsection eId="section-50-4" period="#period2">
<num>4</num>
<intro>
<p>
Subject to subsection
<ins class="d29p4297 first">
<noteRef href="#c14773061" marker="F1" class="commentary attribute F"/>
(5), (5A)
</ins>
<ins class="d29p4297 last">
<ins class="substitution key-ab41837edf3c7066ac2ea2b0cc84a75d-1715788038000 first last">
<noteRef href="#key-ab41837edf3c7066ac2ea2b0cc84a75d" marker="F19" class="commentary attribute F"/>
or (5B)
</ins>
</ins>
below, a person guilty of an offence under subsection (2) or (3) above shall be liable—
</p>
</intro>
<paragraph eId="section-50-4-a" period="#period1">
<num>
<noteRef href="#key-ef2501f265997b3c1e25cb91b20473d3" marker="C4" class="commentary C"/>
a
</num>
<content>
<p>
on summary conviction, to a penalty of
<del class="key-bcc1251d3f64a93e6ec179b955ae329b-1531685333411 first last">
<noteRef href="#key-bcc1251d3f64a93e6ec179b955ae329b" marker="F12" class="commentary attribute F"/>
the prescribed sum
</del>
<ins class="key-bcc1251d3f64a93e6ec179b955ae329b-1531685333412 first last">
<noteRef href="#key-bcc1251d3f64a93e6ec179b955ae329b" marker="F12" class="commentary attribute F"/>
£20,000
</ins>
or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
</p>
</content>
</paragraph>
<paragraph eId="section-50-4-b" period="#period2">
<num>
<noteRef href="#key-48f50d23f45e7c3b16929a89eec06068" marker="C5" class="commentary C"/>
<noteRef href="#key-e36d7123fd1b786b972037ca8bf30010" marker="C7" class="commentary C"/>
<noteRef href="#key-08747680c81c3698bdc77bdc1138e674" marker="C8" class="commentary C"/>
<noteRef href="#key-ad0268669f919b6bd2da64aef5523a0b" marker="C9" class="commentary C"/>
<noteRef href="#key-64813041a6c75866dccbc663ee72cd7a" marker="C10" class="commentary C"/>
<noteRef href="#key-5d8ee8a04dfe931de9be6eb648c3a063" marker="C11" class="commentary C"/>
<noteRef href="#key-5e52fa94dc092d2add9509c59fde1427" marker="C12" class="commentary C"/>
<noteRef href="#key-f04b84f25946bd426a261ef801e7cb76" marker="C13" class="commentary C"/>
<noteRef href="#key-3f8cb06381b0c7f740da6a947b9ef1e1" marker="C14" class="commentary C"/>
<noteRef href="#key-ebda240669e82c7b0ebf5dec02a892ee" marker="C16" class="commentary C"/>
<noteRef href="#key-148f86cc8e99b1cc2d06282ea20b49e7" marker="C17" class="commentary C"/>
<noteRef href="#key-baad8e5bca6d39905b3b506649b72a16" marker="C21" class="commentary C"/>
<noteRef href="#key-d783278deee00bba217bff79f75b4e90" marker="C15" class="commentary C"/>
<noteRef href="#key-59aec067dea2c38c98358e49446c7442" marker="C20" class="commentary C"/>
<noteRef href="#key-603bb8a412d05f93cfd8b9a3fba0b636" marker="C19" class="commentary C"/>
<noteRef href="#key-d3ec0537645daf7ff245ff1b14c098db" marker="C18" class="commentary C"/>
b
</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="d29p4313 first">
<noteRef href="#c14773071" marker="F2" class="commentary attribute F"/>
<ins class="substitution key-275d46bae85a4db2ac845ea647efd57f-1715788122035 first last">
<noteRef href="#key-275d46bae85a4db2ac845ea647efd57f" marker="F24" class="commentary attribute F"/>
14
</ins>
</ins>
<ins class="d29p4313 last"> years</ins>
, or to both.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-50-5">
<num>5</num>
<content>
<p>
In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the
<noteRef href="#c14773081" marker="M1" class="commentary M"/>
Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-50-5A">
<num>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819 first">
<noteRef href="#key-812fd196943257fcc7909f4df7bd23bd" marker="F5" class="commentary attribute F"/>
5A
</ins>
</num>
<intro>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">In the case of—</ins>
</p>
</intro>
<paragraph eId="section-50-5A-a">
<num>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">a</ins>
</num>
<content>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af)</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="key-f6fd938474044f5b85869be690ff6fa4-1650357269367 first last">
<noteRef href="#key-f6fd938474044f5b85869be690ff6fa4" marker="F17" class="commentary attribute F"/>
, (ag), (ba)
</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819"> or (c) or (1A)(a) of the Firearms Act 1968, </ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="key-d46b4317d0f0972572ccc5c2ddea41ca-1531599795465 first last">
<noteRef href="#key-d46b4317d0f0972572ccc5c2ddea41ca" marker="F10" class="commentary attribute F"/>
or
</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-50-5A-b">
<num>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">b</ins>
</num>
<content>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in </ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<del class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883417 first last">
<noteRef href="#key-33295d7211b55c38fa1a347df36a5b0f" marker="F6" class="commentary attribute F"/>
Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)
</del>
</ins>
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<ins class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418 first">
<noteRef href="#key-33295d7211b55c38fa1a347df36a5b0f" marker="F6" class="commentary attribute F"/>
Article 45(1)(a),
</ins>
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<ins class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418">
<ins class="key-f8e869df0e808bca9475e4ba0d6b16d6-1530476226563 first last">
<noteRef href="#key-f8e869df0e808bca9475e4ba0d6b16d6" marker="F8" class="commentary attribute F"/>
, (aa)
</ins>
</ins>
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<ins class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418"> (b), (c), (d), (e)</ins>
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<ins class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418">
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<noteRef href="#key-be7ddddf3b260921e86376e68410d562" marker="F18" class="commentary attribute F"/>
, (ea), (fa)
</ins>
</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="key-33295d7211b55c38fa1a347df36a5b0f-1530210883418 last"> or (g) or (2)(a)</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819"> of the Firearms (Northern Ireland) Order </ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de-1530282517528 first last">
<noteRef href="#M_F_90d3dd56-1894-4d06-f616-f7329ee3b4de" marker="F7" class="commentary attribute F"/>
2004
</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">, </ins>
<noteRef href="#key-15d8e76d5446d77d80a7444ad1572a47" marker="F11" class="commentary F"/>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">...</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-50-5A-c">
<num>
<noteRef href="#key-15d8e76d5446d77d80a7444ad1572a47" marker="F11" class="commentary F"/>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">c</ins>
</num>
<content>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">subsection (4)(b) above shall have effect </ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="substitution key-ee564593bcec6acaaf792472b64e6228-1531599279522 first">
<noteRef href="#key-ee564593bcec6acaaf792472b64e6228" marker="F9" class="commentary attribute F"/>
as if for the words “imprisonment for a term not exceeding
</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="substitution key-ee564593bcec6acaaf792472b64e6228-1531599279522">
<ins class="substitution key-1e7d867dd5e5de1292e9ea67896dbdf4-1715788038002 first last">
<noteRef href="#key-1e7d867dd5e5de1292e9ea67896dbdf4" marker="F20" class="commentary attribute F"/>
14
</ins>
</ins>
</ins>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="substitution key-ee564593bcec6acaaf792472b64e6228-1531599279522"> years” there were substituted the words </ins>
</ins>
<mod>
<quotedText>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819">
<ins class="substitution key-ee564593bcec6acaaf792472b64e6228-1531599279522 last">“ imprisonment for life ”</ins>
</ins>
</quotedText>
</mod>
<ins class="substitution key-812fd196943257fcc7909f4df7bd23bd-1506935303819 last"> .</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-50-5AA">
<num>
<noteRef href="#key-5b04a8ffdee30c813bf581e2aff6a8f4" marker="F21" class="commentary F"/>
5AA
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-50-5B">
<num>
<ins class="d29p4336 first">
<noteRef href="#c14773101" marker="F3" class="commentary attribute F"/>
5B
</ins>
</num>
<intro>
<p>
<ins class="d29p4336">In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (4) above shall have effect as if–</ins>
</p>
</intro>
<paragraph eId="section-50-5B-a">
<num>
<ins class="d29p4336">a</ins>
</num>
<content>
<p>
<ins class="d29p4336">for paragraph (a) there were substituted the following–</ins>
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="unknown unknown unknown default" startQuote="" endQuote="">
<paragraph eId="d4e423">
<num>
<ins class="d29p4336">a</ins>
</num>
<content>
<p>
<ins class="d29p4336">on summary conviction, to a fine not exceeding </ins>
<ins class="d29p4336">
<del class="key-60adb807f9b23e51b0ea61641a71a940-1531685464403 first last">
<noteRef href="#key-60adb807f9b23e51b0ea61641a71a940" marker="F13" class="commentary attribute F"/>
the statutory maximum
</del>
</ins>
<ins class="d29p4336">
<ins class="key-60adb807f9b23e51b0ea61641a71a940-1531685464404 first last">
<noteRef href="#key-60adb807f9b23e51b0ea61641a71a940" marker="F13" class="commentary attribute F"/>
£20,000
</ins>
</ins>
<ins class="d29p4336"> or to imprisonment for a term not exceeding three months, or to both</ins>
</p>
</content>
</paragraph>
</quotedStructure>
</mod>
<inline name="AppendText">
<ins class="d29p4336">; and</ins>
</inline>
</p>
</content>
</paragraph>
<paragraph eId="section-50-5B-b">
<num>
<ins class="d29p4336">b</ins>
</num>
<content>
<p>
<ins class="d29p4336">in paragraph (b) for the words “</ins>
<ins class="d29p4336">
<ins class="substitution key-f816b5f1c0d3996ebda2c57cad5b93ad-1715788038004 first last">
<noteRef href="#key-f816b5f1c0d3996ebda2c57cad5b93ad" marker="F22" class="commentary attribute F"/>
14
</ins>
</ins>
<ins class="d29p4336"> years” there were substituted the words </ins>
<mod>
<quotedText>
<ins class="d29p4336 last">“ 2 years ”</ins>
</quotedText>
</mod>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-50-5C">
<num>
<noteRef href="#key-a495b04bb6bae53d836f20e731f8519c" marker="F23" class="commentary F"/>
5C
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-50-6" period="#period2">
<num>6</num>
<intro>
<p>If any person—</p>
</intro>
<paragraph eId="section-50-6-a">
<num>a</num>
<content>
<p>imports or causes to be imported any goods concealed in a container holding goods of a different description; or</p>
</content>
</paragraph>
<paragraph eId="section-50-6-b" period="#period2">
<num>b</num>
<content>
<p>
<ins class="key-872308f70a8bec268dc8dfd7cdad2931-1542278870920 first last">
<noteRef href="#key-872308f70a8bec268dc8dfd7cdad2931" marker="F16" class="commentary attribute F"/>
directly or indirectly imports, or causes to be imported, any chargeable goods found, whether before or after being released to a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018,
</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
he shall be liable on summary conviction to a penalty of three times the value of the goods or
<ins class="d29p4388 first last">
<noteRef href="#c14773111" marker="F4" class="commentary attribute F"/>
level 3 on the standard scale
</ins>
, whichever is the greater.
</p>
</wrapUp>
</subsection>
<subsection eId="section-50-7">
<num>7</num>
<intro>
<p>In any case where a person would, apart from this subsection, be guilty of—</p>
</intro>
<paragraph eId="section-50-7-a">
<num>a</num>
<content>
<p>an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and</p>
</content>
</paragraph>
<paragraph eId="section-50-7-b">
<num>b</num>
<content>
<p>a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,</p>
</content>
</paragraph>
<wrapUp>
<p>he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.</p>
</wrapUp>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>