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Enforcement Appendices

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Enforcement Appendices Reviewed July 2015 Appendices Appendix 1: Legal Caution ......................................................................................2 Appendix 2: Customs Consolidation, 1876 .............................................................4 Appendix 3: Customs Act, 1956 – Sections 2 & 3. .................................................8 Appendix 4: Powers of Detention............................................................................9 Appendix 5: Taxes Consolidation Act, 1997 - Section 1078.................................11 Appendix 6: Specimen Charges. ............................................................................20 Appendix 7: Information and Search WarrantT.....................................................24 Appendix 8: Sample Witness Statement – Excise Licences. .................................31 Appendix 9: Article 25, S.I. 443/2001 ...................................................................32 Appendix 10: Finance Act, 2001 ............................................................................33 Appendix 11: Finance Act 1999 – Sections 102 & 103..........................................49 Appendix 12: Sample Notice of Seizure.................................................................52 Appendix 13: Criminal Justice Act, 1994...............................................................72 Appendix 1: Legal Caution Language Wording Irish Ní gá duit aon ní a rá mura mian leat é, ach rud ar bith a deireann tú tógfar síos I scribhinn é agus is féidir é a úsáid I bhfianaise. English Your are not obliged to say anything unless you wish to do so, but whatever you say will be taken down in writing and may be given in evidence. Dutch U bent niet verplicht iets te zeggen als u dat niet wilt, maar alles wat u zegt wordt opgeschreven en kan als bewijs tegen u gebruikt worden. Spanish No tiene usted la obligación de decir nada, a menos que lo desee, pero tenga en cuenta que todo lo que diga será registrado por escrito y puede ser utilizado como evidencia. Italian Lei ha il diritto di non dire nulla, a meno che non ritenga oportuno parlare, ma in tal caso verrà preso nota scritta id tutto quello che dice e ciò portrà essere usato come prova nel processo. French Vous n’êtes pas oblige(e) de faire une déclaration sauf si vous le désireux, mais toute déclaration éventuelle sera enregistrée par écrit et pourra être utilisée comme pièce á conviction. German Sie sind nicht verpflichtet, eine Aussage zu machen, wenn Sie dies nicht wűnschen, doch alles was Sie sagen, wird schriftlich ausgesetzt und kann in der Beweisfűhrug verwendet werden. Appendix 1 - Legal Caution. Language Wording Latvian Jums ir tiesĭbas klusĕt, ja vien jŭs nevĕlaties runăt, bet viss ko jŭs teiksiet tiks pierakstĭts un var tikt izmantots kă liecĭba prêt jums. Russian вы не обязаны что-либо говорить. Вы можете говорить, только если желаете этого, однако все, что вы скажете, будет записано и может быть представлено в качестве показания. Lithuanian Jūs neprivalote nieko sakyti nebent to noretumetė patys, bet viskas ką sakote bus užrašyta ir gali būti pateikta kaip įrodymas Bulgarian не сте задължен да казвате каквото и да е, освен ако пожелаете, но всичко което кажете ще бъде записано и може да бъде използувано като доказателство. Romanian Nu sunteţi obligat(ă) să spuneţi nimic, decât dacă doriţi să o faceţi, dar orice veţi spune se va nota şi poate fi folosit într-o ulterioară mărturie. Polish Nie jest Pan/Pani zobowiązany/a do składania zeznań, ale jeżeli złoży Pan/Pani zeznania dobrowolnie wszystko zostanie zapisane i może być użyte przeciwko Panu/Pani. Appendix 2: Customs Consolidation, 1876 Section 177, Customs Consolidation Act, 1876. - If any goods liable to the payment of duties shall be unshipped from any ship or boat in the United Kingdom (Customs or other duties not being first paid or secured), or if any prohibited goods whatsoever shall be imported or brought into any part of the United Kingdom; or if any goods3 shall be removed from any ship, quay, wharf, or other place, previously to the examination thereof by the proper officer of Customs, or being entered to be warehoused shall be carried into the warehouse, unless under the care or authority of such officer and in such manner and by such roads or ways and within such time as he shall direct; or if any goods entered to be warehoused, after the landing thereof, shall be removed or withdrawn from any quay, wharf, or other place in the United Kingdom, so that no sufficient account is taken thereof by the proper officer, or so that the same are not duly warehoused; or if any goods whatever which shall have been warehoused or otherwise secured in the United Kingdom, either for home consumption or exportation, or shall have been delivered from any warehouse or other place without payment of duty for removal to any other warehouse or place shall be clandestinely or illegally removed from or out of any warehouse or place of security, or shall not be duly delivered at the place at which such goods were destined to be removed; or if any goods which are prohibited to be exported shall be put on board any ship or boat with intent to be laden or shipped for exportation, or shall be brought to any quay, wharf, or other place in the United Kingdom in order to be put on board any ship for the purpose of being exported; or if any goods which are prohibited to be exported shall be found in any package produced to any officer of Customs as containing goods not so prohibited; or if any goods subject to any duty or restriction in respect of importation, or which are prohibited to be imported into the United Kingdom, shall be found or discovered to have been concealed in any manner on board any ship or boat within the limits of any port of the United Kingdom, or shall be found either before or after landing to have been concealed in any manner on board any such ship or boat, within such limits as aforesaid; then and in every of the foregoing cases all such goods shall be forfeited, together with any goods which shall be found packed with or used in concealing them. ________________________ ³ “ or if any goods” is construed as if the words refer only to third country goods – European Communities (Customs) No.2 Regulations, 1992 [Regulation 5(6) of S. I. 431/92. Appendix 2: Customs Consolidation Act, 1876 Section 186, Customs Consolidation Act, 1876 - Every person who shall import or bring, or be concerned in importing or bringing into the United Kingdom any prohibited goods or any goods the importation of which is restricted, contrary to such prohibition or restriction, whether the same be unshipped or not; or shall unship, or assist or be otherwise concerned in the unshipping of any goods which are prohibited, or of any goods which are restricted and imported contrary to such restriction, or of any goods liable to duty, the duties for which have not been paid or secured; or shall deliver, remove or withdraw from any ship, quay, wharf, or other place previous to the examination thereof by the proper officer of Customs, unless under the care or authority of such officer, any goods imported into the United Kingdom [Note ] or any goods entered to be warehoused after the landing thereof, so that no sufficient account is taken thereof by the proper officer, or so that the same are not duly warehoused; or shall carry into the warehouse any goods entered to be warehoused or to be rewarehoused, except with the authority or under the care of the proper officer of the Customs, and in such manner, by such persons, within such time, and by such roads or ways as such officer shall direct; or shall assist or be otherwise concerned in the illegal removal or withdrawal of any goods from any warehouse or place of security in which they shall have been deposited; or shall knowingly harbour, keep, or conceal, or knowingly permit or suffer, or cause or procure to be harboured, kept, or concealed, any prohibited, restricted, or uncustomed goods, or any goods which shall have been illegally removed without payment of duty from any warehouse or place of security in which they may have been deposited; or shall knowingly acquire possession of any such goods; or shall be in any way knowingly concerned in carrying, removing, depositing, concealing, or in any manner dealing with any such goods with intent to defraud Her Majesty of any duties due thereon, or to evade any prohibition or restriction of or applicable to such goods; or shall be in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any duties of Customs, or of the laws and restrictions of the Customs relating to the importation, unshipping, landing, and delivery of goods, or otherwise contrary to the Customs Acts; shall for each such offence forfeit: Appendix 2: Customs Consolidation Act, 1876 (a) on summary conviction, a fine of €1,900 or at the discretion of the court, (to) imprisonment for a term not exceeding 12 months or (to) both the fine and the imprisonment, [Note] (b) on conviction on indictment, a fine of treble the value of the goods, including the duty payable thereon, or €12,695, whichever is the greater, or at the discretion of the court, (to) imprisonment for a term not exceeding 5 years or (to) both the fine and the imprisonment. [Note] and the offender may either be detained or proceeded against by summons. NOTES on S. 186, Customs Consolidation Act, 1876 Note “any goods imported into the United Kingdom” is construed, as if the words refer only to goods imported from a third country or goods subject on importation to any prohibition or restriction - European Communities (Customs) No. 2 Regulations 1992 [Art. 5 (8) of S.I 431/92)] Note Amendment inserted by S.89, Finance Act 1997 and amended by S.178, Finance Act 2001 Note The Customs Consolidation Act 1876 is normally used in relation to smuggling of non-excisable products. However, it may be used occasionally for evasion of CCT duty and VAT on excisable products coming from third countries.
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