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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 7
- PART 2
- Paragraph 48
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Changes over time for: Paragraph 48
Version Superseded: 31/12/2020
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- 13/09/2018- Amendment
- 17/12/2020
Point in time - 31/12/2020- Amendment
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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 48.
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48U.K.After section 52 insert—
“52ABreach of applicable export provisions etc
(1)This section applies to any goods the export of which is required to be made in accordance with the applicable export provisions.
(2)If any person contravenes or fails to comply with any of the requirements—
(a)the person is guilty of an offence, and
(b)the goods are liable to forfeiture.
(3)A person guilty of an offence under subsection (2) in a case where the goods are dutiable or restricted goods is liable on summary conviction to a penalty of—
(a)£20,000, or
(b)three times the value of the goods,
whichever is the greater.
(4)A person guilty of an offence under subsection (2) in any other case is liable on summary conviction to a penalty of level 4 on the standard scale.
(5)If—
(a)in breach of the applicable export provisions, any dutiable or restricted goods fail to be exported from the United Kingdom by the time by which they were required to be exported, and
(b)notice of the failure is not immediately given to an officer of Revenue and Customs,
the goods are (in addition to being liable to forfeiture under subsection (2)) subject to the control of an officer of Revenue and Customs as mentioned in subsection (6) even if the procedure provided for by the applicable export provisions is discharged.
(6)An officer of Revenue and Customs may—
(a)require any person to provide such information and documents to the officer as may be specified by the officer, and
(b)require the goods to be moved to, and kept in, such place as may be specified by the officer.
(7)Any person who contravenes or fails to comply with a requirement imposed under subsection (6) is liable on summary conviction to a penalty of £20,000.”
Commencement Information
I1Sch. 7 para. 48 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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