Page:Customs and Excise Management Act 1979.pdf/35

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38.—(1) Without prejudice to section 37 above, where on the importation of any goods the importer is unable for want of full information to make immediately perfect entry thereof, he may, subject to subsection (2) below, on making a signed declaration to that effect before the proper officer, deliver to that officer an entry of the goods by bill of sight in such form and manner and containing such particulars as the Commissioners may direct.

(2) Notwithstanding subsection (1) above, the Commissioners may refuse to accept an entry by bill of sight of any goods if they are not satisfied that those goods were imported before the delivery of the entry.

(3) An entry of any goods by bill of sight under subsection (1) above when signed by the proper officer shall be the warrant for the examination of the goods by the importer in the presence of the proper officer with a view to making perfect entry thereof.

(4) If within such period from the date of the entry of any goods by bill of sight as the Commissioners may allow, no entry purporting to be a perfect entry has been made of those goods, the proper officer may cause the goods to be deposited in a Queen’s warehouse; and, without prejudice to section 99(3) below, if any goods so deposited are not cleared within one month from the date of deposit the Commissioners may sell them.

39.—(1) With the permission of the proper officer, surplus stores of any ship or aircraft—
 * (a) if intended for private use and in quantities which do not appear to him to be excessive, may be entered and otherwise treated as if they were goods imported in the ship or aircraft; or
 * (b) in any other case may, subject to subsection (2) below, be entered for warehousing notwithstanding that they could not lawfully be imported as merchandise.

(2) Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.

40.—(1) Where in the case of any imported goods—
 * (a) entry has not been made thereof by the expiration of the relevant period; or
 * (b) at the expiration of 21 clear days from the relevant date, entry having been made of the goods, they have not been unloaded from the importing ship or aircraft or, in the case of goods which have been unloaded or

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