Part V Control of Exportation

F5Breach of applicable export provisions etc

Annotations:
Amendments (Textual)
F5

S. 52 cross-heading 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. 46 (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)

62 Information, documentation, etc. as to export goods.

1

The Commissioners may give directions under this subsection imposing on persons specified in the directions requirements as to the giving of information with respect to, or the furnishing of documents in connection with, goods exported, or intended to be exported, in any such vehicle or container as is specified in the directions, or by such other means, or in accordance with any such commercial procedure, as is so specified.

C12

F2...

This subsection shall not come into force until such day as the Commissioners may appoint by order made by statutory instrument.

3

The Commissioners may relax any requirement imposed under subsection (1) F3... above as they think fit in relation to any goods.

4

Any person who contravenes or fails to comply with any direction given under subsection (1) F4... above shall be liable on summary conviction to a penalty of F1level 3 on the standard scale.