Customs and Excise Management Act 1979

66 Power to make regulations as to exportation, etc. U.K.

(1) The Commissioners may make regulations—

(a) regulating with respect to ships and aircraft respectively the loading and making waterborne for loading of goods for exportation or as stores and the embarking of passengers for a destination outside the United Kingdom [F1 and the Isle of Man];

(b) prescribing the procedure to be followed and the documents to be produced and information to be furnished by any person conveying goods out of Northern Ireland by land;

(c) requiring delivery of a manifest containing such particulars as the Commissioners may direct of all cargo carried in an exporting ship and, if the Commissioners so direct, such other documents relating to the cargo as are specified in the direction;

(d) requiring delivery of a certificate of the fuel shipped in any ship departing from a port for a place outside the United Kingdom [F1 and the Isle of Man].

(2) If any person contravenes or fails to comply with any regulation made under this section, he shall be liable on summary conviction to [F2 a penalty of [F3 level 4 on the standard scale], or in the case of a contravention of or a failure to comply with a regulation made under subsection (1)(b) above a penalty of [F3 level 5 on the standard scale],]and any goods in respect of which the offence was committed shall be liable to forfeiture.

Textual Amendments

F1 Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 14

F2 Words substituted for “a penalty of £100” by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 5 (by section 10(4) it is provided that section 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F3 Words 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

Modifications etc. (not altering text)

C1 S. 66(1) amended by S.I. 1990/2167, art. 4, Sch. para. 15