Page:Customs and Excise Management Act 1979.pdf/15

Rh

(3) Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by means of a pipe-line which is different from the provision made for the importation or exportation of goods by other means.

4.—(1) The provisions of the Customs and Excise Acts 1979 relating to aircraft shall apply in relation to any aircraft belonging to or employed in the service of Her Majesty other than a military aircraft.

(2) In this section “military aircraft” includes naval and air force aircraft and any aircraft commanded by a person in naval, military or air force service detailed for the purpose of such command.

5.—(1) The provisions of this section shall have effect for the purposes of the customs and excise Acts.

(2) Subject to subsections (3) and (6) below, the time of importation of any goods shall be deemed to be—
 * (a) where the goods are brought by sea, the time when the ship carrying them comes within the limits of a port;
 * (b) where the goods are brought by air, the time when the aircraft carrying them lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier;
 * (c) where the goods are brought by land, the time when the goods are brought across the boundary into Northern Ireland.

(3) In the case of goods brought by sea of which entry is not required under section 37 below, the time of importation shall be deemed to be the time when the ship carrying them came within the limits of the port at which the goods are discharged.

(4) Subject to subsections (5) and (7) below, the time of exportation of any goods from the United Kingdom shall be deemed to be—
 * (a) where the goods are exported by sea or air, the time when the goods are shipped for exportation;
 * (b) where the goods are exported by land, the time when they are cleared by the proper officer at the last customs and excise station on their way to the boundary.

(5) In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment which are exported by sea or air, the time of exportation shall be deemed to be the time when the exporting ship or aircraft