50 Penalty for improper importation of goods
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

50  Penalty for improper importation of goods

(1)     Subsection (2) below applies to goods of the following descriptions, that is to say—

(a)     goods chargeable with a duty which has not been paid; and

(b)     goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.

(2)     If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—

(a)     unships or lands in any port or unloads from any aircraft in the United Kingdom or from [any other vehicle which has entered the United Kingdom] any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or

(b)     removes from their place of importation or from any approved wharf, examination station, [temporary storage facility, any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept] or customs and excise station any goods to which this subsection applies or assists

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