PART 2Importation
ImportationE16
In respect of the importation of any product or equipment referred to in Annex III to the 2014 Regulation into F3Great Britain, section 170 of the Customs and Excise Management Act 1979 M1 has effect in relation to the fraudulent evasion or attempted evasion of the prohibition set out in Article 11(1) of the 2014 Regulation, as qualified by Article 11(2) of that Regulation.
ImportationE26
In respect of the importation of any product or equipment referred to in Annex III to the 2014 Regulation into F4Northern Ireland from outside the customs territory of the EU, section 170 of the Customs and Excise Management Act 1979 F2 has effect in relation to the fraudulent evasion or attempted evasion of the prohibition set out in Article 11(1) of the 2014 Regulation, as qualified by Article 11(2) of that Regulation.
Proof of lawful importE37
1
Where any product or equipment is being, or has been, imported into F5Great Britain, an officer of Revenue and Customs may require any person possessing or having control of that product or equipment to furnish, within such reasonable time as that officer may specify, evidence that the importation is, or was, in accordance with the provisions of the 2014 Regulation.
2
Until such evidence is furnished to the satisfaction of the Commissioners for Revenue and Customs, the product or equipment may be detained by them.
3
If such evidence is not furnished to the satisfaction of the Commissioners for Revenue and Customs within the period specified under paragraph (1), the product or equipment is liable to forfeiture and the Customs and Excise Management Act 1979 applies in relation to it as if it were liable to forfeiture under that Act.
Proof of lawful importE47
1
Where any product or equipment is being, or has been, imported into F6Northern Ireland from outside the customs territory of the EU, an officer of Revenue and Customs may require any person possessing or having control of that product or equipment to furnish, within such reasonable time as that officer may specify, evidence that the importation is, or was, in accordance with the provisions of the 2014 Regulation.
2
Until such evidence is furnished to the satisfaction of the Commissioners for Revenue and Customs, the product or equipment may be detained by them.
3
If such evidence is not furnished to the satisfaction of the Commissioners for Revenue and Customs within the period specified under paragraph (1), the product or equipment is liable to forfeiture and the Customs and Excise Management Act 1979 applies in relation to it as if it were liable to forfeiture under that Act.
F1Disclosure of information held by Revenue and Customs7A
1
This regulation applies to information which is held by or on behalf of Revenue and Customs, including information obtained before the coming into force of this regulation.
2
Revenue and Customs may disclose information, in accordance with this regulation, to any of the following enforcing authorities if the disclosure is made for the purpose of enabling the enforcing authority to comply with its duties under regulation 20(1)—
a
the Environment Agency;
b
the Secretary of State;
c
the Natural Resources Body for Wales;
d
the Welsh Ministers;
e
SEPA;
f
the Scottish Ministers.
3
Information obtained by means of a disclosure permitted under paragraph (2) must not be further disclosed except—
a
for the purpose mentioned in that paragraph, or
b
with the consent of the Commissioners for Revenue and Customs (which may be general or specific).
4
Nothing in this regulation authorises the making of any disclosure which is prohibited by any provision of the Data Protection Act 1998.
5
Nothing in this regulation prejudices any power or requirement to disclose information which exists apart from this regulation.