S. 58E amended by S.I. 1990/2167, art. 4, Sch. para. 9

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5

S. 58E(7) substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), art. 2, Sch. 1 para. 1 (with arts. 3(2)(3), 4(2), 6(4)(5))

Words 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))

Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with art. 3(2)(3), 4(2), 6(4)(5))

http://www.legislation.gov.uk/ukpga/1979/2/section/58E/2014-09-26Customs 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 Participation2014-09-26Part V Control of Exportation Outward entry and clearance of goods
58E Authentication of Community customs documents. 1

In such cases as the Commissioners may direct, an officer shall not authenticate any Community customs documents unless—

a

there is presented with the document—

i

an entry relating to the goods in question and complying with section 53 above; or

ii

a document relating to the goods and complying with section 58(3)(b) above; or

iii

a document to be used instead of an entry or such a document as aforesaid by virtue of substituted requirements imposed under section 53(7) or 58(6) above; and

b

the officer marks the Community customs document and the entry or other document referred to in paragraph (a) above with a registration number allocated by the Commissioners for that purpose.

2

Subject to subsections (3) and (4) below, a person who has obtained an authenticated Community customs document in respect of any goods shall surrender it at the office at which it was obtained, together with the entry or other documents marked under subsection (1)(b) above(“the marked export document”), unless—

a

the goods are shipped, or cleared by the proper officer for export by land, before the end of such period as may be specified by directions given by the Commissioners; and

b

the marked export document is delivered to the proper officer as required by or under the provisions mentioned in subsection (1)(a) above.

3

The proper officer may, on an application made to him before the end of the period mentioned in subsection (2) above, permit the retention of the authenticated Community customs document and the marked export document.

4

The proper officer may at any time require a person who has obtained an authenticated Community customs document in respect of any goods to surrender to him that document and the marked export document.

5

If a person without reasonable excuse fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of level 4 on the standard scale; and if a person without reasonable excuse fals to comply with a requirement imposed under subsection (4) above he shall be liable on summary conviction to a penalty of level 5 on the standard scale.

6

In this section “Community customs document” means a document which in accordance with any EU instrument or any agreement permitted under such an instrument or in accordance with any arrangements made between the Commissioners and any other customs authority—

a

is used to indicate whether or not the goods are Community goods or are subject to duty at a preferential rate in any country with which the European Union has an agreement of association; and

b

is required to be authenticated by the customs authorities of the member State from which they are exported.

7

In subsection (6) above “Community goods” means goods which satisfy the conditions laid down in Articles 28 and 29 of the Treaty on the Functioning of the European Union.

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S. 58E 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/9">Sch. para. 9</ref>
</p>
</note>
<note class="commentary F" eId="c14773491">
<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/46">s. 46</ref>
, (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/289G">s. 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) art. 5
</p>
</note>
<note class="commentary F" eId="key-7d099ff9ec3377df7f2a6d5041a2fd33">
<p>
S. 58E(7) substituted (22.4.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/schedule/1/paragraph/1">Sch. 1 para. 1</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">arts. 3(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-b2509ff0ebe59fb37e644c44bb44fec6">
<p>
Words in Act substituted (22.4.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-6ba46a37ff46b407605d3fedb749bfd0">
<p>
Words in Act substituted (22.4.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6">6</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
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<portionBody eId="body" period="#period3">
<part eId="part-V" period="#period5">
<num>Part V</num>
<heading> Control of Exportation</heading>
<hcontainer name="crossheading" eId="part-V-crossheading-outward-entry-and-clearance-of-goods" period="#period2">
<heading> Outward entry and clearance of goods</heading>
<section eId="section-58E" period="#period1">
<num>58E</num>
<heading>
<noteRef href="#c14773481" marker="C1" class="commentary C"/>
Authentication of Community customs documents.
</heading>
<subsection eId="section-58E-1">
<num>1</num>
<intro>
<p>In such cases as the Commissioners may direct, an officer shall not authenticate any Community customs documents unless—</p>
</intro>
<paragraph eId="section-58E-1-a">
<num>a</num>
<intro>
<p>there is presented with the document—</p>
</intro>
<subparagraph eId="section-58E-1-a-i">
<num>i</num>
<content>
<p>an entry relating to the goods in question and complying with section 53 above; or</p>
</content>
</subparagraph>
<subparagraph eId="section-58E-1-a-ii">
<num>ii</num>
<content>
<p>a document relating to the goods and complying with section 58(3)(b) above; or</p>
</content>
</subparagraph>
<subparagraph eId="section-58E-1-a-iii">
<num>iii</num>
<content>
<p>a document to be used instead of an entry or such a document as aforesaid by virtue of substituted requirements imposed under section 53(7) or 58(6) above; and</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-58E-1-b">
<num>b</num>
<content>
<p>the officer marks the Community customs document and the entry or other document referred to in paragraph (a) above with a registration number allocated by the Commissioners for that purpose.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-58E-2">
<num>2</num>
<intro>
<p>
Subject to subsections (3) and (4) below, a person who has obtained an authenticated Community customs document in respect of any goods shall surrender it at the office at which it was obtained, together with the entry or other documents marked under subsection (1)(b) above(“
<term refersTo="#term-the-marked-export-document">the marked export document</term>
”), unless—
</p>
</intro>
<paragraph eId="section-58E-2-a">
<num>a</num>
<content>
<p>the goods are shipped, or cleared by the proper officer for export by land, before the end of such period as may be specified by directions given by the Commissioners; and</p>
</content>
</paragraph>
<paragraph eId="section-58E-2-b">
<num>b</num>
<content>
<p>the marked export document is delivered to the proper officer as required by or under the provisions mentioned in subsection (1)(a) above.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-58E-3">
<num>3</num>
<content>
<p>The proper officer may, on an application made to him before the end of the period mentioned in subsection (2) above, permit the retention of the authenticated Community customs document and the marked export document.</p>
</content>
</subsection>
<subsection eId="section-58E-4">
<num>4</num>
<content>
<p>The proper officer may at any time require a person who has obtained an authenticated Community customs document in respect of any goods to surrender to him that document and the marked export document.</p>
</content>
</subsection>
<subsection eId="section-58E-5">
<num>5</num>
<content>
<p>
If a person without reasonable excuse fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of
<ins class="d29p5520 first last">
<noteRef href="#c14773491" marker="F1" class="commentary attribute F"/>
level 4 on the standard scale
</ins>
; and if a person without reasonable excuse fals to comply with a requirement imposed under subsection (4) above he shall be liable on summary conviction to a penalty of
<ins class="d29p5524 first last">
<noteRef href="#c14773491" marker="F1" class="commentary attribute F"/>
level 5 on the standard scale
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-58E-6">
<num>6</num>
<intro>
<p>
In this section “
<term refersTo="#term-community-customs-document">Community customs document</term>
” means a document which in accordance with any
<ins class="substitution key-6ba46a37ff46b407605d3fedb749bfd0-1531480932342 first last">
<noteRef href="#key-6ba46a37ff46b407605d3fedb749bfd0" marker="F4" class="commentary attribute F"/>
EU
</ins>
instrument or any agreement permitted under such an instrument or in accordance with any arrangements made between the Commissioners and any other customs authority—
</p>
</intro>
<paragraph eId="section-58E-6-a">
<num>a</num>
<content>
<p>
is used to indicate whether or not the goods are Community goods or are subject to duty at a preferential rate in any country with which the
<ins class="substitution key-b2509ff0ebe59fb37e644c44bb44fec6-1531477994258 first last">
<noteRef href="#key-b2509ff0ebe59fb37e644c44bb44fec6" marker="F3" class="commentary attribute F"/>
European Union
</ins>
has an agreement of association; and
</p>
</content>
</paragraph>
<paragraph eId="section-58E-6-b">
<num>b</num>
<content>
<p>is required to be authenticated by the customs authorities of the member State from which they are exported.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-58E-7">
<num>
<ins class="substitution key-7d099ff9ec3377df7f2a6d5041a2fd33-1531397476409 first">
<noteRef href="#key-7d099ff9ec3377df7f2a6d5041a2fd33" marker="F2" class="commentary attribute F"/>
7
</ins>
</num>
<content>
<p>
<ins class="substitution key-7d099ff9ec3377df7f2a6d5041a2fd33-1531397476409 last">In subsection (6) above “Community goods” means goods which satisfy the conditions laid down in Articles 28 and 29 of the Treaty on the Functioning of the European Union.</ins>
</p>
</content>
</subsection>
</section>
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