S. 67(1) amended by S.I. 1990/2167, art. 4, Sch. para. 16

S. 67(1)(b) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 67(1)(b) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 67(1)(b) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

Words 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

S. 67(4)(a) 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. 69(3)(b) (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)

Word in s. 67(1) 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. 69(2)(a) (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)

Words in s. 67(1) 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. 69(2)(b)(i) (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)

Word in s. 67(1) 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. 69(2)(b)(ii) (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)

Words in s. 67(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 69(3)(a) (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)

Words in s. 67(4) inserted (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. 69(3)(c) (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)

http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31Customs 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 Participation2020-12-31Part V Control of Exportation Offences in relation to exportation
67 Offences in relation to exportation of goods.1

If any goods which have been loaded or retained on board any vehicle for exportation are not exported to and discharged at a place outside the United Kingdom but are unloaded in the United Kingdom, then, unless—

a

the unloading was authorised by the proper officer; and

b

except where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,

the vehicle operator and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods from the vehicle without such authority, payment or repayment shall each be guilty of an offence under this section.

2

The Commissioners may impose such conditions as they see fit with respect to any goods loaded or retained as mentioned in subsection (1) above which are permitted to be unloaded in the United Kingdom.

3

If any person contravenes or fails to comply with, or is concerned in any contravention of or failure to comply with, any condition imposed under subsection (2) above he shall be guilty of an offence under this section.

4

Where any goods loaded or retained as mentioned in subsection (1) above ... are—

a

goods in an excise warehouse or goods which have been declared for a storage procedure;

b

transit goods;

c

other goods chargeable with a duty which has not been paid or goods which have been declared for an authorised use procedure or temporary admission procedure; or

d

drawback goods,

then if any container in which the goods are held is without the authority of the proper officer opened, or any mark, letter or device on any such container or on any lot of the goods is without that authority cancelled, obliterated or altered, every person concerned in the opening, cancellation, obliteration or alteration shall be guilty of an offence under this section.

5

Any goods in respect of which an offence under this section is committed shall be liable to forfeiture and any person guilty of an offence under this section shall be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater.

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<note class="commentary C" eId="c14774291">
<p>
S. 67(1) 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/16">Sch. para. 16</ref>
</p>
</note>
<note class="commentary C" eId="c14774301">
<p>
S. 67(1)(
<em>b</em>
) modified by
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
(which S.I. is revoked 1.1.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note class="commentary C" eId="c14774311">
<p>
S. 67(1)(
<em>b</em>
) amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<em>a</em>
) (which S.I. is revoked 1.1.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
<p>
S. 67(1)(b) amended (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14774321">
<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/38">ss. 38</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (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/289F">ss. 289F</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">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) arts. 5, 6
</p>
</note>
<note class="commentary F" eId="key-ac2604be399d60e197c5629322bb476a">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/4/a">S. 67(4)(a)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/69/3/b">Sch. 7 para. 69(3)(b)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-6481d0fd1b649c3b6485dd569e12c39e">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/1">s. 67(1)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/69/2/a">Sch. 7 para. 69(2)(a)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-aa44a34cd2c0733d6b60a70408b5df84">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/1">s. 67(1)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/69/2/b/i">Sch. 7 para. 69(2)(b)(i)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-2e186b9249f7d1ec0b67ce9ac643ef3f">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/1">s. 67(1)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/69/2/b/ii">Sch. 7 para. 69(2)(b)(ii)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-794df4e3d9f7e60c467279cb361cfe92">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/4">s. 67(4)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/69/3/a">Sch. 7 para. 69(3)(a)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-2b3ec6694bd4a45f53a9fa1b8bdc34e6">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/67/4">s. 67(4)</ref>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/69/3/c">Sch. 7 para. 69(3)(c)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
</notes>
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<num>Part V</num>
<heading> Control of Exportation</heading>
<hcontainer name="crossheading" eId="part-V-crossheading-offences-in-relation-to-exportation" period="#period3">
<heading> Offences in relation to exportation</heading>
<section eId="section-67" period="#period1">
<num>67</num>
<heading> Offences in relation to exportation of goods.</heading>
<subsection eId="section-67-1" period="#period1">
<num>
<noteRef href="#c14774291" marker="C1" class="commentary C"/>
1
</num>
<intro>
<p>
If any goods which have been loaded or retained on board any
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vehicle
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for exportation are not exported to and discharged at a place outside the United Kingdom but are unloaded in the United Kingdom, then, unless—
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<paragraph eId="section-67-1-a">
<num>a</num>
<content>
<p>the unloading was authorised by the proper officer; and</p>
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<paragraph eId="section-67-1-b">
<num>
<noteRef href="#c14774301" marker="C2" class="commentary C"/>
<noteRef href="#c14774311" marker="C3" class="commentary C"/>
b
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<content>
<p>except where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,</p>
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<p>
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the vehicle operator
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and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods from the
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vehicle
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without such authority, payment or repayment shall each be guilty of an offence under this section.
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<num>2</num>
<content>
<p>The Commissioners may impose such conditions as they see fit with respect to any goods loaded or retained as mentioned in subsection (1) above which are permitted to be unloaded in the United Kingdom.</p>
</content>
</subsection>
<subsection eId="section-67-3">
<num>3</num>
<content>
<p>If any person contravenes or fails to comply with, or is concerned in any contravention of or failure to comply with, any condition imposed under subsection (2) above he shall be guilty of an offence under this section.</p>
</content>
</subsection>
<subsection eId="section-67-4" period="#period1">
<num>4</num>
<intro>
<p>
Where any goods loaded or retained as mentioned in subsection (1) above
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... are—
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<num>a</num>
<content>
<p>
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goods in an excise warehouse or goods which have been declared for a storage procedure;
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</p>
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<num>b</num>
<content>
<p>transit goods;</p>
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<paragraph eId="section-67-4-c">
<num>c</num>
<content>
<p>
other goods chargeable with a duty which has not been paid
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or goods which have been declared for an authorised use procedure or temporary admission procedure
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; or
</p>
</content>
</paragraph>
<paragraph eId="section-67-4-d">
<num>d</num>
<content>
<p>drawback goods,</p>
</content>
</paragraph>
<wrapUp>
<p>then if any container in which the goods are held is without the authority of the proper officer opened, or any mark, letter or device on any such container or on any lot of the goods is without that authority cancelled, obliterated or altered, every person concerned in the opening, cancellation, obliteration or alteration shall be guilty of an offence under this section.</p>
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</subsection>
<subsection eId="section-67-5">
<num>5</num>
<content>
<p>
Any goods in respect of which an offence under this section is committed shall be liable to forfeiture and any person guilty of an offence under this section shall be liable on summary conviction to a penalty of three times the value of the goods or
<ins class="d29p6349 first last">
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level 3 on the standard scale
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, whichever is the greater.
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