Textual Amendments
F1S. 52 cross-heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 46
F3(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)If any goods shipped or carried as stores [F4without payment of duty] are without the authority of the proper officer landed or unloaded at any place in the United Kingdom—
(a)the goods shall be liable to forfeiture; and
(b)[F5the master or commander and the owner of the ship or aircraft] [F5the vehicle operator and the owner of the ship, aircraft or railway vehicle] shall each be liable on summary conviction to a penalty of three times the value of the goods or [F6level 3 on the standard scale], whichever is the greater.
[F7(5A)But subsection (5) above does not apply where the goods are entered for warehousing in accordance with section 39.]
(6)The proper officer may lock up, mark, seal or otherwise secure any goods entered, shipped or carried as stores F8... as mentioned in subsection (5) above or any place or container in which such goods are kept or held.
(7)If any [F9ship or aircraft] [F9ship, aircraft or railway vehicle] which has departed from [F10any port or customs and excise airport for a destination outside the United Kingdom] [F10the United Kingdom] carrying stores fails to reach the destination for which it was [F11cleared outwards] [F11cleared for departure] and returns to any place within the United Kingdom, then—
(a)if the failure was not due to stress of weather, mechanical defect or any other unavoidable cause and any deficiency is discovered in the said goods; or
(b)if the failure was due to any such cause as is mentioned in paragraph (a) above and any deficiency is discovered in the said goods which, in the opinion of the Commissioners, exceeds the quantity which might fairly have been consumed having regard to the length of time between the [F12ship’s or aircraft’s] [F12vehicle’s] departure and return as aforesaid,
[F13the master of the ship or the commander of the aircraft] [F13the vehicle operator] shall be liable on summary conviction to a penalty of [F14level 2 on the standard scale], and shall also pay on the deficiency or, as the case may be, on the excess deficiency any duty chargeable on the importation of such goods.
[F15(7A)No amount of excise duty shall be payable under subsection (7) above unless the Commissioners have assessed that amount as being excise duty due from [F16the master of the ship or the commander of the aircraft] [F16the vehicle operator] and notified him or his representative accordingly.]
(8)Any duty [F17, other than excise duty,]payable under subsection (7) above shall be recoverable summarily as a civil debt.
[F18(8A)An amount of excise duty assessed as being due under subsection (7A) above shall, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced and subject to any appeal under section 16 of the M1Finance Act 1994, be recoverable summarily as a civil debt.]
[F19(9)References in this section to a country or destination outside the United Kingdom do not include references to, or a destination in, the Isle of Man; and subsection (5) above applies whether the goods were shipped in the United Kingdom or the Isle of Man.]
Textual Amendments
F2S. 61 heading substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 4(6), 10; S.I. 2015/812, art. 2
F3S. 61(1)-(4) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 paras. 4(2), 10; S.I. 2015/812, art. 2
F4Words in s. 61(5) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 4(3), 10; S.I. 2015/812, art. 2
F5Words in s. 61(5)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 63(2)
F6Words 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
F7S. 61(5A) inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 4(4), 10; S.I. 2015/812, art. 2
F8Words in s. 61(6) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 paras. 4(5), 10; S.I. 2015/812, art. 2
F9Words in s. 61(7) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 63(3)(a)(i)
F10Words in s. 61(7) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 63(3)(a)(ii)
F11Words in s. 61(7) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 63(3)(a)(iii)
F12Word in s. 61(7)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 63(3)(b)
F13Words in s. 61(7) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 63(3)(c)
F14Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (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
F15S. 61(7A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(1); S.I. 1997/1305, art. 2
F16Words in s. 61(7A) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 63(4)
F17Words in s. 61(8) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(2); S.I. 1997/1305, art. 2
F18S. 61(8A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(3); S.I. 1997/1305, art. 2
F19S. 61(9) (which was inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 11) substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 4(1)(4) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
Modifications etc. (not altering text)
C1S. 61 restricted (1.6.1997) by 1994 c. 9, s. 12A(4), 12B (as inserted by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2
Marginal Citations