Customs and Excise Management Act 1979

50 Penalty for improper importation of goods.U.K.

(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 [F1any 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, [F2temporary 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 [F3(5), (5A) [F4or (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 [F5the prescribed sum][F5£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 [F6[F714] 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.

[F8(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)[F9, (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 [F11Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)] [F11Article 45(1)(a), [F12, (aa)] (b), (c), (d), (e)[F13, (ea), (fa)] or (g) or (2)(a)] of the Firearms (Northern Ireland) Order [F142004], F15...

F15(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection (4)(b) above shall have effect [F16as if for the words “imprisonment for a term not exceeding [F1714] years” there were substituted the words “ imprisonment for life ”] .]

F18(5AA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19(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 [F20the statutory maximum][F20£20,000] or to imprisonment for a term not exceeding three months, or to both”; and

(b)in paragraph (b) for the words “[F2114] years” there were substituted the words “ 2 years ”]

F22(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)[F23directly 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 [F24level 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.

Textual Amendments

F1Words 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)

F2Words 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)

F3Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)

F4Words in s. 50(4) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(a) (with s. 32(6))

F7Word in s. 50(4)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

F11Words 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)

F14Word 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)

F15S. 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)

F17Words in s. 50(5A) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(b) (with s. 32(6))

F18S. 50(5AA) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(c) (with s. 32(6))

F19S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)

F21Word in s. 50(5B)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(d) (with s. 32(6))

F22S. 50(5C) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(e) (with s. 32(6))

F23S. 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)

F24Words 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

Modifications etc. (not altering text)

C1S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)

C3S. 50(2) amended by S.I. 1990/2167, art. 4, Sch. para. 8

Marginal Citations