Page:Customs and Excise Management Act 1979.pdf/71

Rh


 * (f) permitting goods to be destroyed or abandoned to the Commissioners without payment of customs duty in such circumstances and subject to such conditions as they may determine,

and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient for the protection of the revenue.

(3) Warehousing regulations may make different provision for warehouses or parts of warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.

(4) Warehousing regulations may make provision about the removal of goods from one warehouse to another or from one part of a warehouse to another part or for treating goods remaining in a warehouse as if, for all or any prescribed purposes of the customs and excise Acts, they had been so removed; and regulations about the removal of goods may, for all or any prescribed purposes of those Acts, include provision for treating the goods as having been warehoused or removed from warehouse (where they would not otherwise be so treated).

(5) Warehousing regulations made by virtue of paragraph (a) or (c) of subsection (2) above may also provide for the forfeiture of goods in the event of non-compliance with any condition or restriction imposed by virtue of that paragraph or in the event of the carrying out of any operation on warehoused goods which is not by virtue of the said paragraph (c) permitted to be carried out in warehouse.

(6) If any person fails to comply with any warehousing regulation or with any condition or restriction imposed under a warehousing regulation he shall be liable on summary conviction to a penalty of £100.

(7) In this section “prescribed” means prescribed by warehousing regulations.

94.—(1) Subject to subsection (2) below, this section applies where goods have been warehoused and, before they are lawfully removed from warehouse in accordance with a proper clearance thereof, they are found to be missing or deficient.

(2) This section shall not apply in relation to a deficiency in goods entered and cleared from warehouse for exportation or