PART I Customs and Excise
7 Imports to and exports from Northern Ireland.
1
In section 26 of the M1Customs and Excise Management Act 1979 (power to regulate movement of goods into and out of Northern Ireland by land),—
a
in paragraph (a) of subsection (1) after the words “approved routes”) there shall be inserted the words “
or at such places on the boundary
”
; and
b
at the end of subsection (1) there shall be added the words “
and any such regulations may make different provision in relation to different classes or descriptions of goods and, in particular, in relation to different classes or descriptions of vehicles
”
.
1A
In such cases and subject to compliance with such conditions as appear to the Commissioners to be appropriate, the Commissioners may dispense with any requirement of a regulation made under subsection (1) above
3
In subsection (2) of that section (penalties) after the words “subsection (1) above” there shall be inserted the words “
or any condition of a dispensation given under subsection (1A) above
”
.
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
5
In section 51(1) of that Act (control of importation: special provisions as to proof where goods are within the prescribed area in Northern Ireland) the words “within the prescribed area” shall be omitted.