SCHEDULE 7 Export Procedures
Part I Sections Substituted in Customs and Excise Management Act 1979
Delivery of entry by owner of exporting ship etc.
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(1)
The Commissioners may direct that any entry required to be delivered under section 53 above in respect of any goods which are to be shipped or exported in a ship or aircraft and the documents which are required to accompany it shall, instead of being delivered by the exporter be delivered by the loader (that is to say the owner of the ship or aircraft or a person appointed by him) and such delivery shall be treated as delivery by the exporter for the purposes of this Part of this Act.
(2)
The proper officer shall not accept an entry which is delivered in pursuance of subsection (1) above unless the goods in respect of which the entry is made are under the control of the loader at the time of the delivery.
(3)
Directions under this section may impose on the loader requirements as to—
(a)
the place, time and manner in which entries and any documents required by virtue of section 31 above are to be delivered.
(b)
the production to the proper officer of such documents as may be specified in the directions; and
(c)
the information to be supplied to the proper officer and the form and manner in which the information is to be supplied.
(4)
Directions under this section may also require that the goods in respect of which the entry is to be made shall not be loaded into the ship or aircraft in which they are to be exported without the authority of the proper officer.
(5)
Directions under this section may authorise an officer to relax all or any of the requirements imposed by the directions and, if he does so, to impose substituted requirements.
(6)
If a person without reasonable excuse fails to comply with any requirement imposed on him under this section he shall be liable on summary conviction to a penalty of £500 or in the case of a failure to comply with a requirement imposed by virtue of subsection (4) above to a penalty of £1,000.
(7)
For the purposes of this section a ship subject to charter by demise shall be treated as owned by the charterer.