Page:Customs and Excise Management Act 1979.pdf/46

40c. 2


 * (b) where any goods which are not dutiable or restricted goods are, by virtue of section 56 above, shipped for exportation without entry under section 54 above,

the exporter of the goods shall deliver to the proper officer a specification of the goods in accordance with this section.

(2) No specification need be delivered as required by subsection (1) above in the case of Community transit goods or in the case of goods shipped as stores where the shipment as stores is permitted by the Commissioners and such conditions as they see fit to impose are complied with.

(3) A specification of goods under this section shall―
 * (a) be in such form and contain such particulars as the Commissioners may direct; and
 * (b) be delivered in such manner as they may direct within a period of 14 days or such longer period as they may direct―
 * (i) after the clearance outwards of the ship or aircraft from the place of loading; or
 * (ii) in the case of goods exported by land, after the goods have been exported.

(4) Where any goods are shipped for exportation without entry by virtue of directions given under section 56 above, the person whose number was furnished in relation to the goods for the purpose of their shipment without entry shall, if it was so furnished with his consent, be the exporter of the goods for the purposes of this section.

(5) For the purposes of this section, any ship built, or aircraft. manufactured, in the United Kingdom departing for the first time for a voyage or flight to a place outside the United Kingdom for the purpose of its delivery to a consignee outside the United Kingdom shall be treated both as goods shipped for exportation and as the exporting ship or aircraft, and the owner of the ship or aircraft or, where the owner is outside the United Kingdom, the builder of the ship or the manufacturer of the aircraft shall be deemed to be the exporter.

(6) For goods exported by means of a pipe-line the period for delivery of a specification of the goods under this section shall be 14 days from the time when the goods are charged into the pipe-line for exportation or such longer period as the Commissioners may direct.

(7) Where any goods in respect of which a specification is required under this section are shipped as stores on board any ship which has touched at a port for the purpose only of