Part 3 U.K.Taxes and duties on importation and exportation: penalties

Preliminary U.K.

24 Introductory U.K.

(1) This Part makes provision for and in connection with the imposition of liability to a penalty where a person—

(a) engages in any conduct for the purpose of evading any relevant tax or duty, or

(b) engages in any conduct by which he contravenes a duty, obligation, requirement or condition imposed by or under legislation relating to any relevant tax or duty.

(2) For the purposes of this Part “relevant tax or duty” means any of the following—

(a) customs duty;

(b) [F1 [F2 Union] export duty;]

(c) [F3 [F4 Union] import duty;]

(d) import VAT;

(e) [F5 customs duty of a preferential tariff country.]

(3) In this Part—

• “appeal tribunal” means a [F6 the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal];

• “the Commissioners” means the Commissioners of Customs and Excise;

• F7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “contravene” includes fail to comply with;

• [F8 “customs duty of a preferential tariff country” includes a reference to any charge imposed by a preferential tariff country and having an equivalent effect to customs duty payable on the importation of goods into the territory of that country;]

• “demand notice” means a demand notice within the meaning of section 30;

• [F9 “HMRC” means “Her Majesty’s Revenue and Customs.]

• “import VAT” means value added tax chargeable by virtue of section 1(1)(c) of the Value Added Tax Act 1994 (c. 23) (importation of goods from places outside the member States);

• “notice” means notice in writing;

• [F8 “preferential tariff country” means a country outside the [F10 European Union] which is, or is a member of a group of countries which is, party to an agreement falling within [F11 Article 56(2)(d) of the Union Customs Code] (preferential tariff agreements with the Community);]

• “prescribed” means specified in, or determined in accordance with, regulations made by the Treasury;

• “relevant rule”, in relation to any relevant tax or duty, has the meaning given by subsection (8) of section 26 (as read with subsection (9) of that section);

• “representative”, in relation to any person, means—

  (a)

  his personal representative,

  (b)

  his trustee in bankruptcy or interim or permanent trustee,

  (c)

  any receiver or liquidator appointed in relation to that person or any of his property,

  or any other person acting in a representative capacity in relation to that person.

• [F12 “Union Customs Code” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

• “Union export duty” means export duty, as defined in Article 5(21) of the Union Customs Code;

• “Union import duty” means import duty, as defined in Article 5(20) of the Union Customs Code.]

(4) [F13 References in this Part to the [F14 Union Customs Code] are references to that Code as from time to time amended, whether before or after the coming into force of this Part.]

(5) [F13 The Treasury may by order amend this Part for the purpose of replacing any reference to, or to a provision of,—

(a) the [F15 Union Customs Code], or

(b) any instrument referred to in this Part by virtue of an order under this subsection,

with a reference to, or (as the case may be) to a provision of, a different instrument.]

(6) [F13 A statutory instrument containing an order under subsection (5) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.]

(7) Except for this subsection and section 41 (which accordingly come into force on the passing of this Act), this Part comes into force on such day as the Treasury may by order appoint.

Textual Amendments

F1 S. 24(2)(b) 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. 148(2) (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)

F2 Word in s. 24(2)(b) substituted (30.3.2018) by The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(a) (with art. 6)

F3 S. 24(2)(c) 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. 148(2) (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)

F4 Word in s. 24(2)(c) substituted (30.3.2018) by The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(a) (with art. 6)

F5 S. 24(2)(e) 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. 148(2) (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)

F6 Words in s. 24(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 360(2)

F7 Words in s. 24(3) omitted (30.3.2018) by virtue of The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(b)(i) (with art. 6); words further 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. 148(3) (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)

F8 Words in s. 24(3) 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. 148(3) (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)

F9 Words in s. 24(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 360(3)

F10 Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))

F11 Words in s. 24(3) substituted (30.3.2018) by The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(b)(ii) (with art. 6)

F12 Words in s. 24(3) inserted (30.3.2018) by The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(c) (with art. 6)

F13 S. 24(4)-(6) 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. 148(4) (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)

F14 Words in s. 24(4) substituted (30.3.2018) by The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(d) (with art. 6)

F15 Words in s. 24(5)(a) substituted (30.3.2018) by The Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461), arts. 1, 4(d) (with art. 6)

Commencement Information

I1 S. 24 partly in force; s. 24(7) in force at 10.7.2003, see s. 24(7)

I2 S. 24(1)-(6) in force at 27.11.2003 by S.I. 2003/2985, art. 2