Part IV Control of Importation

Forfeiture, offences, etc. in connection with importation

C1C650 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.

C2C32

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 F14any 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, F15temporary 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.

C33

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 F1(5), (5A) F19or (5B) below, a person guilty of an offence under subsection (2) or (3) above shall be liable—

C4a

on summary conviction, to a penalty of F12the prescribed sumF12£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

C5C7C8C9C10C11C12C13C14C16C17C21C15C20C19C18b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding F2F2414 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 M1Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

F55A

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)F17, (ag), (ba) or (c) or (1A)(a) of the Firearms Act 1968, F10or

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 F6Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)F6Article 45(1)(a), F8, (aa) (b), (c), (d), (e)F18, (ea), (fa) or (g) or (2)(a) of the Firearms (Northern Ireland) Order F72004, F11...

F11c

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

subsection (4)(b) above shall have effect F9as if for the words “imprisonment for a term not exceeding F2014 years” there were substituted the words “ imprisonment for life ” .

F215AA

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

F35B

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 F13the statutory maximumF13£20,000 or to imprisonment for a term not exceeding three months, or to both

b

in paragraph (b) for the words “F2214 years” there were substituted the words “ 2 years ”

F235C

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

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

F16directly 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 F4level 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.