67 Offences in relation to exportation of goods
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

Offences in relation to exportation

67  Offences in relation to exportation of goods

(1)     If any goods which have been loaded or retained on board any [vehicle] for exportation are not exported to and discharged at a place outside the United Kingdom but are unloaded in the United Kingdom, then, unless—

(a)     the unloading was authorised by the proper officer; and

(b)     except where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,

[the

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