OpenLegislation

Section 53 Entry outwards of goods.C3F1C1C2

United Kingdom

F2(1)

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(2)

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(3)

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(4)

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(5)

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(6)

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(7)

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(8)

If any dutiable or restricted goods F3which are required to be exported in accordance with the applicable export provisions are shipped for exportation or as stores or are waterborne for such shipment F4before the applicable export provisions have been complied with, and the shipping or making waterborne is done with fraudulent intent any person concerned therein with knowledge of that intent shall be guilty of an offence under this subsection and may be detained.

(9)

A person guilty of an offence under subsection (8) above shall be liable—

(a)

on summary conviction, to a penalty of F5the 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 six months, or to both; or

(b)

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding F6F714 years or to both.

F8(10)

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(11)

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(12)

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Annotations

Textual amendments

F1

Ss. 53–58E substituted for ss. 53–58 by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. I (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F2

S. 53(1)-(7) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 49(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F3

Words in s. 53(8) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 49(3)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F4

Words in s. 53(8) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 49(3)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F5

S. 53(9)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(4) (with reg. 5(1))

F6

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)

F7

Word in s. 53(9)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

F8

S. 53(10)-(12) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 49(4) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Modifications

C1

S. 53 modified (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 14 (with reg. 25)

C2

S. 53 amended by S.I. 1990/2167, art. 4, Sch. para. 9

C3

S. 53 modified by S.I. 1986/260, regs. 5(f)(i), 18

Notes on Breach of applicable export provisions etc

Textual amendments

F1

S. 52 cross-heading substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 46 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)