Prospective
(1)This section applies to all goods which are required [F1to be exported in accordance with the applicable export provisions].
(2)The Commissioners may make regulations—
(a)prohibiting, as from such date as is specified in the regulations, the putting of any goods to which this section applies alongside any [F2vehicle other than a road vehicle] for loading for exportation, except under a written authority in that behalf obtained in accordance with, and in such form as is specified in, the regulations; and
(b)requiring any person putting goods alongside a [F3vehicle other than a road vehicle] under one or more such authorities to endorse the authority or each of the authorities with such particulars as are specified in the regulations, and to deliver the endorsed authority or authorities, together with a written statement of the number of authorities delivered, to the proper officer within such period as is so specified.
(3)Regulations under subsection (2) above may make different provision for different circumstances.
(4)Without prejudice to section 3 above, subsection (2) above shall apply to the charging of goods into a pipe-line for exportation as it applies to the putting of goods alongside a ship or aircraft for loading for exportation.
(5)The Commissioners may relax any requirement imposed under subsection (2) above as they think fit in relation to any goods.
(6)Any person who contravenes or fails to comply with any regulation under subsection (2) above shall be liable on summary conviction to a penalty of [F4level 3 on the standard scale].
(7)This section shall not come into force until such day as the Commissioners may appoint by order made by statutory instrument.
Textual Amendments
F1Words in s. 59(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 60(2)
F2Words in s. 59(2)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 60(3)
F3Words in s. 59(2)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 60(3)
F4Words 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)
C1Power of appointment conferred by s. 59(7) not exercised