S. 68 amended (1.7.1991) by Criminal Justice (International Co-operation) Act 1990 (c. 5, SIF 39:1), s. 13(2); S.I. 1991/1072, art. 2Sch. Pt. II

S. 68(1)(3)(a)(b) modified by S.I. 1991/1285, reg. 6(a)-(c)

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. 68(2) excluded (1.3.1995) by S.I. 1995/271, reg. 11(1)

S. 68(2) excluded (15.11.1996) by S.I. 1996/2721, reg. 11(1)

S. 68(2) excluded (28.9.2000) by S.I. 2000/2620, reg. 11(1)

Words inserted by Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7), s. 23(2)(a)

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)

1971 c. 38.

S. 68(4A) substituted (22.1.2004) by Criminal Justice Act 2003 (c. 44), ss. 293(3), 336(3), (4) (with s. 293(5)); S.I. 2004/81, art. 3(1)(2)(b)

S. 68(3)(b) modified (1.5.2004) by Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764), arts. 1, 21(6)

Words in s. 68(4A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 4 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

Word in s. 68(4A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 4 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

Word in s. 68(4A)(b) inserted (N.I.) (20.9.2005) by The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966), arts. 1(2), 3(4)(b)

S. 68(3)(b) modified (1.10.2006) by The Export of Radioactive Sources (Control) Order 2006 (S.I. 2006/1846), arts. 1, 12(4)

S. 68(3)(b) modified (27.4.2007) by The Export Control (North Korea) Order 2007 (S.I. 2007/1334), arts. 1(1), 6(6)

S. 68(3)(b) modified (26.5.2007) by The Export Control (Iran) Order 2007 (S.I. 2007/1526), arts. 1(1), 5(6)

S. 68 modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 6(3)

S. 68(1) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 6(4)(a)

S. 68(3)(a) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 6(4)(b)

S. 68(3)(b) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 6(4)(c)

S. 68(3)(b) modified (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 10(6)

S. 68(3)(b) modified (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 42

http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06Customs 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 Participation2009-04-06Part V Control of Exportation Offences in relation to exportation
68 Offences in relation to exportation of prohibited or restricted goods. 1

If any goods are—

a

exported or shipped as stores; or

b

brought to any place in the United Kingdom for the purpose of being exported or shipped as stores,

and the exportation or shipment is or would be contrary to any prohibition or restriction for the time being in force with respect to those goods under or by virtue of any enactment, the goods shall be liable to forfeiture and the exporter or intending exporter of the goods and any agent of his concerned in the exportation or shipment or intended exportation or shipment shall each 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.

2

Any person knowingly concerned in the exportation or shipment as stores, or in the attempted exportation or shipment as stores, of any goods with intent to evade any such prohibition or restriction as is mentioned in subsection (1) above shall be guilty of an offence under this subsection and may be detained.

3

Subject to subsection (4) or (4A) below, a person guilty of an offence under subsection (2) above shall be liable—

a

on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.

4

In the case of an offence under subsection (2) above in connection with a prohibition or restriction on exportation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

4A

In the case of—

a

an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the exportation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968,

b

any such offence committed in Northern Ireland in connection with a prohibition or restriction on the exportation of any weapon or ammunition that is of a kind mentioned in Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)Article 45(1)(a), , (aa) (b), (c), (d), (e) or (g) or (2)(a) of the Firearms (Northern Ireland) Order 19812004, or

c

any such offence committed in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981,

subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 10 years ”.

5

If by virtue of any such restriction as is mentioned in subsection (1) above any goods may be exported only when consigned to a particular place or person and any goods so consigned are delivered to some other place or person, the ship, aircraft or vehicle in which they were exported shall be liable to forfeiture unless it is proved to the satisfaction of the Commissioners that both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle—

a

took all reasonable steps to secure that the goods were delivered to the particular place to which or person to whom they were consigned; and

b

did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.

6

In any case where a person would, apart from this subsection, be guilty of—

a

an offence under subsection (1) or (2) above; and

b

a corresponding offence under the enactment or instrument imposing the prohibition or restriction in question, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1979/2">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="2"/>
<FRBRname value="1979 c. 2"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2009-04-06"/>
<FRBRdate date="2009-04-06" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2009-04-06/data.akn"/>
<FRBRdate date="2024-11-08Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1979-02-22" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1991-02-01" type="amendment" source="#source"/>
<eventRef date="1991-07-01" type="amendment" source="#source"/>
<eventRef date="2004-01-22" type="amendment" source="#source"/>
<eventRef date="2004-05-01" type="amendment" source="#source"/>
<eventRef date="2005-02-01" type="amendment" source="#source"/>
<eventRef date="2005-09-20" type="amendment" source="#source"/>
<eventRef date="2006-10-01" type="amendment" source="#source"/>
<eventRef date="2007-04-27" type="amendment" source="#source"/>
<eventRef date="2007-05-26" type="amendment" source="#source"/>
<eventRef date="2008-03-07" type="amendment" source="#source"/>
<eventRef date="2008-04-23" type="amendment" source="#source"/>
<eventRef date="2009-11-30" type="amendment" source="#source"/>
<eventRef date="2011-03-18" type="amendment" source="#source"/>
<eventRef date="2011-06-13" type="amendment" source="#source"/>
<eventRef date="2011-09-05" type="amendment" source="#source"/>
<eventRef date="2012-04-05" type="amendment" source="#source"/>
<eventRef date="2012-06-01" type="amendment" source="#source"/>
<eventRef date="2013-08-28" type="amendment" source="#source"/>
<eventRef date="2013-09-06" type="amendment" source="#source"/>
<eventRef date="2014-01-07" type="amendment" source="#source"/>
<eventRef date="2014-07-14" type="amendment" source="#source"/>
<eventRef date="2014-09-26" type="amendment" source="#source"/>
<eventRef date="2015-03-12" type="amendment" source="#source"/>
<eventRef date="2016-05-06" type="amendment" source="#source"/>
<eventRef date="2016-08-12" type="amendment" source="#source"/>
<eventRef date="2018-02-26" type="amendment" source="#source"/>
<eventRef date="2018-03-14" type="amendment" source="#source"/>
<eventRef date="2018-08-13" type="amendment" source="#source"/>
<eventRef date="2018-08-14" type="amendment" source="#source"/>
<eventRef date="2018-09-13" type="amendment" source="#source"/>
<eventRef date="2020-07-01" type="amendment" source="#source"/>
<eventRef date="2020-12-31" type="amendment" source="#source"/>
<eventRef date="2021-04-29" type="amendment" source="#source"/>
<eventRef date="2021-07-14" type="amendment" source="#source"/>
<eventRef date="2022-12-28" type="amendment" source="#source"/>
<eventRef date="2023-12-14" type="amendment" source="#source"/>
<eventRef date="2024-02-22" type="amendment" source="#source"/>
<eventRef date="2008-03-07" eId="effective-date-1" source="#source"/>
<eventRef date="2009-04-06" eId="effective-date-2" source="#source"/>
<eventRef date="2009-11-30" eId="effective-date-3" source="#source"/>
<eventRef date="2011-03-18" eId="effective-date-4" source="#source"/>
<eventRef date="2020-12-31" eId="effective-date-5" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-d29p6383">
<source href="#c14774411"/>
<destination href="#section-68-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p6400">
<source href="#c14774431"/>
<destination href="#section-68-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p6418">
<source href="#c14774461"/>
<destination href="#section-68-3-b"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-95c91450af304b9b71edb325f528644e-1506935565324">
<source href="#key-95c91450af304b9b71edb325f528644e"/>
<destination href="#section-68-4A"/>
</textualMod>
<textualMod type="repeal" eId="mod-M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043008">
<source href="#M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800"/>
<destination href="#section-68-4A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043009">
<source href="#M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800"/>
<destination href="#section-68-4A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-818435292c90a32b8e279932352ee506-1530476450400">
<source href="#key-818435292c90a32b8e279932352ee506"/>
<destination href="#section-68-4A-b"/>
</textualMod>
<textualMod type="repeal" eId="mod-M_F_8253293d-ec33-42f4-97cc-9c4afca0340f-1530283461757">
<source href="#M_F_8253293d-ec33-42f4-97cc-9c4afca0340f"/>
<destination href="#section-68-4A-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-M_F_8253293d-ec33-42f4-97cc-9c4afca0340f-1530283461758">
<source href="#M_F_8253293d-ec33-42f4-97cc-9c4afca0340f"/>
<destination href="#section-68-4A-b"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-68" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-V" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-V-crossheading-offences-in-relation-to-exportation" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-68-3" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-68-3-b" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-68-5" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval end="#effective-date-5" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-1" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-2" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-2" end="#effective-date-3" refersTo="#period-concept4"/>
</temporalGroup>
<temporalGroup eId="period5">
<timeInterval start="#effective-date-2" end="#effective-date-4" refersTo="#period-concept5"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2023/30" showAs="Finance (No. 2) Act 2023"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2020/733" showAs="The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2021/1146" showAs="The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2008.03.07" showAs="since 2008-03-07"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2009.04.06" showAs="since 2009-04-06"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2009.04.06-2009.11.30" showAs="from 2009-04-06 until 2009-11-30"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2009.04.06-2011.03.18" showAs="from 2009-04-06 until 2011-03-18"/>
<TLCConcept eId="period-concept5" href="/ontology/time/-2020.12.31" showAs=" before 2020-12-31"/>
</references>
<notes source="#source">
<note class="commentary C" eId="c14774391">
<p>
S. 68 amended (1.7.1991) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1990/5">Criminal Justice (International Co-operation) Act 1990 (c. 5, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1990/5/section/13/2">s. 13(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1991/1072">S.I. 1991/1072</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/1072/article/2S">art. 2S</ref>
ch. Pt. II
</p>
</note>
<note class="commentary C" eId="c14774401">
<p>
S. 68(1)(3)(a)(b) modified by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/1285">S.I. 1991/1285</ref>
,
<rref from="http://www.legislation.gov.uk/id/uksi/1991/1285/regulation/6/a" upTo="http://www.legislation.gov.uk/id/uksi/1991/1285/regulation/6/c">reg. 6(a)-(c)</rref>
</p>
</note>
<note class="commentary F" eId="c14774411">
<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 C" eId="c14774421">
<p>
S. 68(2) excluded (1.3.1995) by
<ref href="http://www.legislation.gov.uk/id/uksi/1995/271">S.I. 1995/271</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1995/271/regulation/11/1">reg. 11(1)</ref>
</p>
<p>
S. 68(2) excluded (15.11.1996) by
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2721">S.I. 1996/2721</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2721/regulation/11/1">reg. 11(1)</ref>
</p>
<p>
S. 68(2) excluded (28.9.2000) by
<ref href="http://www.legislation.gov.uk/id/uksi/2000/2620">S.I. 2000/2620</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2000/2620/regulation/11/1">reg. 11(1)</ref>
</p>
</note>
<note class="commentary F" eId="c14774431">
<p>
Words inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/45">Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/45/section/23/2">s. 23(2)</ref>
(
<em>a</em>
)
</p>
</note>
<note class="commentary F" eId="c14774461">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
<note class="commentary M" eId="c14774471">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/38">1971 c. 38</ref>
.
</p>
</note>
<note class="commentary F" eId="key-95c91450af304b9b71edb325f528644e">
<p>
S. 68(4A) substituted (22.1.2004) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44">Criminal Justice Act 2003 (c. 44)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/3">ss. 293(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/3">336(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/336/4">(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/44/section/293/5">s. 293(5)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81">S.I. 2004/81</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/1">art. 3(1)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2004/81/article/3/2/b">(2)(b)</ref>
</p>
</note>
<note class="commentary C" eId="key-ef5b78c30655bede1bdf1b867110f46a">
<p>
S. 68(3)(b) modified (1.5.2004) by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2764">Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) Order 2003 (S.I. 2003/2764)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2764/article/21/6">21(6)</ref>
</p>
</note>
<note class="commentary F" eId="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800">
<p>
Words in s. 68(4A)(b) substituted (N.I.) (1.2.2005) by
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/4">Sch. 7 para. 4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/article/81">art. 81</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7">arts. 4-7</rref>
)
</p>
</note>
<note class="commentary F" eId="M_F_8253293d-ec33-42f4-97cc-9c4afca0340f">
<p>
Word in s. 68(4A)(b) substituted (N.I.) (1.2.2005) by
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702">The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/article/1/3">art. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/schedule/7/paragraph/4">Sch. 7 para. 4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/702/article/81">art. 81</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4">S.R. 2005/4</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/4/article/3">art. 3</ref>
(with
<rref from="http://www.legislation.gov.uk/id/nisr/2005/4/article/4" upTo="http://www.legislation.gov.uk/id/nisr/2005/4/article/7">arts. 4-7</rref>
)
</p>
</note>
<note class="commentary F" eId="key-818435292c90a32b8e279932352ee506">
<p>
Word in s. 68(4A)(b) inserted (N.I.) (20.9.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966">The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/1966/article/3/4/b">3(4)(b)</ref>
</p>
</note>
<note class="commentary C" eId="key-67d5b47e261fe5caca5fe0da7e445a97">
<p>
S. 68(3)(b) modified (1.10.2006) by
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1846">The Export of Radioactive Sources (Control) Order 2006 (S.I. 2006/1846)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1846/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1846/article/12/4">12(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-2dde71d4630a27601afc5ecce6d539c5">
<p>
S. 68(3)(b) modified (27.4.2007) by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334">The Export Control (North Korea) Order 2007 (S.I. 2007/1334)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/6/6">6(6)</ref>
</p>
</note>
<note class="commentary C" eId="key-4faa960736af5d431f0f28d3333944a7">
<p>
S. 68(3)(b) modified (26.5.2007) by
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526">The Export Control (Iran) Order 2007 (S.I. 2007/1526)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/5/6">5(6)</ref>
</p>
</note>
<note class="commentary C" eId="key-77ce17198e0a3d8090b0a01f938bea6f">
<p>
S. 68 modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/6/3">6(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-ea5347c15cc80539aebab1a3a1f0d88f">
<p>
S. 68(1) modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/6/4/a">6(4)(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-3fa80393e83232a50e13cc9b8dcda854">
<p>
S. 68(3)(a) modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/6/4/b">6(4)(b)</ref>
</p>
</note>
<note class="commentary C" eId="key-89387c793ac5f59b84539c189f431f20">
<p>
S. 68(3)(b) modified (7.3.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296">The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/296/regulation/6/4/c">6(4)(c)</ref>
</p>
</note>
<note class="commentary C" eId="key-effd6ebfd6a272bf17054b5d88d15f5c">
<p>
S. 68(3)(b) modified (23.4.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098">The Export Control (Burma) Order 2008 (S.I. 2008/1098)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/10/6">10(6)</ref>
</p>
</note>
<note class="commentary C" eId="key-0a725ae8b0ea134c8596c27d4da6fc21">
<p>
S. 68(3)(b) modified (6.4.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231">The Export Control Order 2008 (S.I. 2008/3231)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/42">42</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2009-04-06"/>
<ukl:RestrictEndDate value="2009-11-30"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An 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.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2009-04-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2009-04-06" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2009-04-06" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2009-04-06" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2009-04-06" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-04-06/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2009-04-06" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2008-04-23" title="2008-04-23"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-11-30" title="2009-11-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/1991-07-01" title="1991-07-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2004-01-22" title="2004-01-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2004-05-01" title="2004-05-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2005-02-01" title="2005-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2005-09-20" title="2005-09-20"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2006-10-01" title="2006-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2007-04-27" title="2007-04-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2007-05-26" title="2007-05-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2008-03-07" title="2008-03-07"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2008-04-23" title="2008-04-23"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2009-11-30" title="2009-11-30"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2011-03-18" title="2011-03-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2011-06-13" title="2011-06-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2011-09-05" title="2011-09-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2012-04-05" title="2012-04-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2012-06-01" title="2012-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2013-08-28" title="2013-08-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2013-09-06" title="2013-09-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2014-01-07" title="2014-01-07"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2014-07-14" title="2014-07-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2014-09-26" title="2014-09-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2015-03-12" title="2015-03-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2016-05-06" title="2016-05-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2016-08-12" title="2016-08-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2018-02-26" title="2018-02-26"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2018-03-14" title="2018-03-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2018-08-13" title="2018-08-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2018-08-14" title="2018-08-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2020-07-01" title="2020-07-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2021-04-29" title="2021-04-29"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2021-07-14" title="2021-07-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2022-12-28" title="2022-12-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2023-12-14" title="2023-12-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2024-02-22" title="2024-02-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/2009-04-06" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2009-04-06" title="Provision; Section 67"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2009-04-06" title="Provision; Section 67"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/2009-04-06" title="Provision; Section 68A"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68A/2009-04-06" title="Provision; Section 68A"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-c3421c971053ed4d1ec5ec28ee3bd541" RequiresApplied="false" EffectId="key-c3421c971053ed4d1ec5ec28ee3bd541" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/uksi/2020/733" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="reg. 55(1)(2)" Notes="This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" Row="454" Modified="2023-11-24T11:22:35Z" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedExtent="E+W+S+N.I." Type="modified" AffectingYear="2020" Comments="This amendment comes into force in accordance with regulations made by the Secretary of State under 2018 c. 13, s. 56" AffectedProvisions="s. 68(3)(b)" AffectedNumber="2" AffectingNumber="733" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-68-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/3/b">s. 68(3)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020 (revoked)</ukm:AffectingTitle>
<ukm:AffectingTitle>The Yemen (Sanctions) (EU Exit) Regulations 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-55-1" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/55/1">reg. 55(1)</ukm:Section>
<ukm:Section Ref="regulation-55-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/55/2">(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/733/regulation/1/2">reg. 1(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2023" AffectingNumber="30" EffectId="key-9f2b164664560a5e67916973bf12335d" AffectedProvisions="s. 95(1A)(1B)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectedNumber="2" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-04-22T10:25:03Z" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="s. 110(2)" Row="136" Type="inserted">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectedProvisions="s. 160(2A)" AffectedNumber="2" AffectedYear="1979" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2023" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" Row="629" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 13 para. 26(3)" Modified="2024-04-22T10:25:03Z" AffectingNumber="30">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 119(7)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" Row="660" RequiresApplied="false" AffectingYear="2022" AffectingProvisions="reg. 2(3)(f)" Modified="2023-11-24T11:22:35Z" AffectingNumber="109" Type="inserted" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectedNumber="2" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2022-04-19T21:29:30.42829+01:00" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" AffectedYear="1979" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2021" AffectedProvisions="s. 68(3)(b)" Modified="2023-11-24T11:22:35Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedNumber="2" AffectedYear="1979" Row="461" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2021/1146" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="1146" EffectId="key-b589898671c44e9898f33dd1ed5504ee" Comments="commencement date of KO needs to be added/set to when SI 2019/600 comes into force - add details of amendment to modification note" RequiresApplied="true" Type="amendment to earlier affecting provision S.I. 2019/600, reg. 54(1)" AffectingProvisions="reg. 32(a)" URI="http://www.legislation.gov.uk/id/effect/key-b589898671c44e9898f33dd1ed5504ee" AffectingTerritorialApplication="E+W+S+N.I.">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-68-3-b" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/68/3/b">s. 68(3)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-32-a" URI="http://www.legislation.gov.uk/id/uksi/2021/1146/regulation/32/a">reg. 32(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="279"/>
<ukm:BodyParagraphs Value="222"/>
<ukm:ScheduleParagraphs Value="57"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period3">
<part eId="part-V" period="#period4">
<num>Part V</num>
<heading> Control of Exportation</heading>
<hcontainer name="crossheading" eId="part-V-crossheading-offences-in-relation-to-exportation" period="#period4">
<heading> Offences in relation to exportation</heading>
<section eId="section-68" period="#period4">
<num>
<noteRef href="#key-77ce17198e0a3d8090b0a01f938bea6f" marker="C8" class="commentary C"/>
68
</num>
<heading>
<noteRef href="#c14774391" marker="C1" class="commentary C"/>
Offences in relation to exportation of prohibited or restricted goods.
</heading>
<subsection eId="section-68-1" period="#period2">
<num>
<noteRef href="#c14774401" marker="C2" class="commentary C"/>
<noteRef href="#key-ea5347c15cc80539aebab1a3a1f0d88f" marker="C9" class="commentary C"/>
1
</num>
<intro>
<p>If any goods are—</p>
</intro>
<paragraph eId="section-68-1-a">
<num>a</num>
<content>
<p>exported or shipped as stores; or</p>
</content>
</paragraph>
<paragraph eId="section-68-1-b">
<num>b</num>
<content>
<p>brought to any place in the United Kingdom for the purpose of being exported or shipped as stores,</p>
</content>
</paragraph>
<wrapUp>
<p>
and the exportation or shipment is or would be contrary to any prohibition or restriction for the time being in force with respect to those goods under or by virtue of any enactment, the goods shall be liable to forfeiture and the exporter or intending exporter of the goods and any agent of his concerned in the exportation or shipment or intended exportation or shipment shall each be liable on summary conviction to a penalty of three times the value of the goods or
<ins class="d29p6383 first last">
<noteRef href="#c14774411" marker="F1" class="commentary attribute F"/>
level 3 on the standard scale
</ins>
, whichever is the greater.
</p>
</wrapUp>
</subsection>
<subsection eId="section-68-2">
<num>
<noteRef href="#c14774421" marker="C3" class="commentary C"/>
2
</num>
<content>
<p>Any person knowingly concerned in the exportation or shipment as stores, or in the attempted exportation or shipment as stores, of any goods with intent to evade any such prohibition or restriction as is mentioned in subsection (1) above shall be guilty of an offence under this subsection and may be detained.</p>
</content>
</subsection>
<subsection eId="section-68-3" period="#period5">
<num>3</num>
<intro>
<p>
Subject to subsection (4)
<ins class="d29p6400 first last">
<noteRef href="#c14774431" marker="F2" class="commentary attribute F"/>
or (4A)
</ins>
below, a person guilty of an offence under subsection (2) above shall be liable—
</p>
</intro>
<paragraph eId="section-68-3-a" period="#period2">
<num>
<noteRef href="#c14774401" marker="C2" class="commentary C"/>
<noteRef href="#key-3fa80393e83232a50e13cc9b8dcda854" marker="C10" class="commentary C"/>
a
</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</paragraph>
<paragraph eId="section-68-3-b" period="#period5">
<num>
<noteRef href="#c14774401" marker="C2" class="commentary C"/>
<noteRef href="#key-ef5b78c30655bede1bdf1b867110f46a" marker="C4" class="commentary C"/>
<noteRef href="#key-67d5b47e261fe5caca5fe0da7e445a97" marker="C5" class="commentary C"/>
<noteRef href="#key-2dde71d4630a27601afc5ecce6d539c5" marker="C6" class="commentary C"/>
<noteRef href="#key-4faa960736af5d431f0f28d3333944a7" marker="C7" class="commentary C"/>
<noteRef href="#key-89387c793ac5f59b84539c189f431f20" marker="C11" class="commentary C"/>
<noteRef href="#key-effd6ebfd6a272bf17054b5d88d15f5c" marker="C12" class="commentary C"/>
<noteRef href="#key-0a725ae8b0ea134c8596c27d4da6fc21" marker="C13" class="commentary C"/>
b
</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="d29p6418 first last">
<noteRef href="#c14774461" marker="F3" class="commentary attribute F"/>
7 years
</ins>
, or to both.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-68-4">
<num>4</num>
<content>
<p>
In the case of an offence under subsection (2) above in connection with a prohibition or restriction on exportation having effect by virtue of section 3 of the
<noteRef href="#c14774471" marker="M1" class="commentary M"/>
Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-68-4A">
<num>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324 first">
<noteRef href="#key-95c91450af304b9b71edb325f528644e" marker="F4" class="commentary attribute F"/>
4A
</ins>
</num>
<intro>
<p>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">In the case of—</ins>
</p>
</intro>
<paragraph eId="section-68-4A-a">
<num>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">a</ins>
</num>
<content>
<p>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the exportation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-68-4A-b">
<num>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">b</ins>
</num>
<content>
<p>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">any such offence committed in Northern Ireland in connection with a prohibition or restriction on the exportation of any weapon or ammunition that is of a kind mentioned in </ins>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">
<del class="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043008 first last">
<noteRef href="#M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800" marker="F5" class="commentary attribute F"/>
Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)
</del>
</ins>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">
<ins class="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043009 first">
<noteRef href="#M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800" marker="F5" class="commentary attribute F"/>
Article 45(1)(a),
</ins>
</ins>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">
<ins class="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043009">
<ins class="key-818435292c90a32b8e279932352ee506-1530476450400 first last">
<noteRef href="#key-818435292c90a32b8e279932352ee506" marker="F7" class="commentary attribute F"/>
, (aa)
</ins>
</ins>
</ins>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">
<ins class="M_F_df97c3d6-985c-47f3-86ae-b2f8281d0800-1530283043009 last"> (b), (c), (d), (e) or (g) or (2)(a)</ins>
</ins>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324"> of the Firearms (Northern Ireland) Order </ins>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">
<del class="M_F_8253293d-ec33-42f4-97cc-9c4afca0340f-1530283461757 first last">
<noteRef href="#M_F_8253293d-ec33-42f4-97cc-9c4afca0340f" marker="F6" class="commentary attribute F"/>
1981
</del>
</ins>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">
<ins class="M_F_8253293d-ec33-42f4-97cc-9c4afca0340f-1530283461758 first last">
<noteRef href="#M_F_8253293d-ec33-42f4-97cc-9c4afca0340f" marker="F6" class="commentary attribute F"/>
2004
</ins>
</ins>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-68-4A-c">
<num>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">c</ins>
</num>
<content>
<p>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">any such offence committed in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words </ins>
<mod>
<quotedText>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324">“ 10 years ”</ins>
</quotedText>
</mod>
<ins class="substitution key-95c91450af304b9b71edb325f528644e-1506935565324 last">.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-68-5" period="#period1">
<num>5</num>
<intro>
<p>If by virtue of any such restriction as is mentioned in subsection (1) above any goods may be exported only when consigned to a particular place or person and any goods so consigned are delivered to some other place or person, the ship, aircraft or vehicle in which they were exported shall be liable to forfeiture unless it is proved to the satisfaction of the Commissioners that both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle—</p>
</intro>
<paragraph eId="section-68-5-a">
<num>a</num>
<content>
<p>took all reasonable steps to secure that the goods were delivered to the particular place to which or person to whom they were consigned; and</p>
</content>
</paragraph>
<paragraph eId="section-68-5-b">
<num>b</num>
<content>
<p>did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-68-6">
<num>6</num>
<intro>
<p>In any case where a person would, apart from this subsection, be guilty of—</p>
</intro>
<paragraph eId="section-68-6-a">
<num>a</num>
<content>
<p>an offence under subsection (1) or (2) above; and</p>
</content>
</paragraph>
<paragraph eId="section-68-6-b">
<num>b</num>
<content>
<p>a corresponding offence under the enactment or instrument imposing the prohibition or restriction in question, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,</p>
</content>
</paragraph>
<wrapUp>
<p>he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.</p>
</wrapUp>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>