Section 100 General offences relating to warehouses and warehoused goods.

any goods which have been F3declared for a storage procedure or entered for warehousing F4or are otherwise required to be deposited in a warehouse are taken into the warehouse without the authority of, or otherwise than in accordance with any directions given by, the proper officer; or

save as permitted by the Customs and Excise Acts 1979 or by or under warehousing regulations, any goods which have been F5declared for a storage procedure or entered for warehousing or are otherwise required to be deposited in a warehouse are removed without being duly warehoused or are otherwise not duly warehoused; or

any goods which have been deposited in a warehouse or Queen’s warehouse are unlawfully removed therefrom or are unlawfully loaded into any F6vehicle for removal or for exportation or use as stores; or

any goods are concealed at a time before they are warehoused when they have been F8declared for a storage procedure or entered for warehousing or are otherwise required to be deposited in a warehouse or when they are required to be in the custody or under the control of the occupier of a warehouse; or

any goods which have been lawfully permitted to be removed from a warehouse or Queen’s warehouse without payment of duty for any purpose are not duly delivered at the destination to which they should have been taken in accordance with that permission,

on summary conviction, to a penalty of F9the prescribed sum £20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding F10F1114 years, or to both.