Page:Customs and Excise Management Act 1979.pdf/45

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Customs and Excise Management Act 1979
c. 239

Part V

(c) to give directions imposing requirements on registered persons (and, in particular, requirements as to the keeping of records and accounts and the giving of access thereto) as a condition of their remaining on the register;
(d) to assign to registered persons numbers for use for export purposes; and
(e) to cancel the registration of any person if it appears to them that he has failed to comply with any direction under this section or that there is other reasonable cause for cancellation.

(2) The Commissioners may relax any requirement imposed under this section as they think fit in relation to any goods.

Alternative to entry for registered exporters. 56.—(1) If the Commissioners think fit so to direct—

(a) dutiable or restricted goods falling within paragraph (c) or (d) of section 52 above may be shipped for exportation without entry under section 53 above; and
(b) goods which are not dutiable or restricted goods may be shipped for exportation without entry under section 54 above,

if, before shipment, a number assigned under section 55 above to a person concerned in the exportation of the goods, together with such particulars of the goods and other information relating thereto as the directions may require, is furnished in accordance with the directions to a person specified therein.

(2) Directions under this section may contain provision enabling the Commissioners to exclude shipments of goods from their operation in particular cases by giving notice to that effect in accordance with the directions.

(3) The Commissioners may relax any requirement imposed under this section as they think fit in relation to any goods.

(4) If any person, for the purpose of enabling any goods to be shipped without entry by virtue of directions given under this section, furnishes a number other than one for the time being assigned to him under section 55 above, then, unless the number is one for the time being assigned to another person under that section and is furnished with that person’s consent, he shall be liable on summary conviction to a penalty of £100.

Specification of certain goods. 57.—(1) Subject to subsection (2) below and section 58 below, in any of the following events, that is to say—

(a) where any dutiable or restricted goods are, by virtue of section 53(3) or 56 above, exported without entry under section 53 above, shipped for exportation without such an entry or shipped as stores for use on a voyage or