Customs and Excise Management Act 1979
1979 c. 2 · Enacted 22 February 1979 · Extends to United Kingdom
Contents
- Part I: Preliminary
- 1Interpretation.
- 2Application to hovercraft.
- 3Application to pipe-lines.
- 4Application to certain Crown aircraft.
- 5Time of importation, exportation, etc.
- Part II: Administration
- Appointment and duties of Commissioners, officers, etc.
- 6Appointment and general duties of Commissioners, etc. Repealed
- 7Privileges of Commissioners, etc. Repealed
- 8Exercise of powers and performance of duties.
- 8ADisclosure of customs information
- 8BCo-operation with other customs services
- 9General duties of Commissioners in relation to customs matters concerning the European Communities. Repealed
- 10Disclosure by Commissioners of certain information as to imported goods.
- 11Assistance to be rendered by police, etc.
- 12Power to hold inquiries. Repealed
- Offences in connection with Commissioners, officers, etc.
- 13Unlawful assumption of character of officer, etc. Repealed
- 14Failure to surrender commission, etc. Repealed
- 15Bribery and collusion. Repealed
- 16Obstruction of officers, etc. Repealed
- Commissioners’ receipts and expenses
- 17Disposal of duties, etc. Repealed
- 18Remuneration and expenses of Commissioners. Repealed
- Part III: Customs and Excise Control Areas
- 19Appointment of ports, etc.
- 20Approval of wharves
- 20AApproved wharves
- 20BApproval of aerodromes
- 21Control of movement of aircraft, etc. into and out of the United Kingdom.
- 22Approval of examination stations at regulated aerodromes
- 22AExamination stations
- 23Control of movement of hovercraft.
- 24Control of movement of goods by pipe-line.
- 25Approval of temporary storage facilities
- 25ATemporary storage facilities
- 26Power to regulate movements of goods into and out of United Kingdom by land.
- 27Officers’ powers of boarding.
- 28Officers’ powers of access, etc.
- 29Officers’ powers of detention of ships, etc.
- 30Control of movement of uncleared goods within or between port or airport and other places.
- 31Control of movement of goods to and from inland clearance depot, etc.
- 32Penalty for carrying away officers. Repealed
- 33Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc.
- 34Power to prevent flight of aircraft or departure of railway vehicles.
- Part IV: Control of Importation
- Control of entry of goods
- 35Report inwards.
- 35AObligation to confirm making of Customs declaration: particular vehicle operators
- 36Provisions as to Her Majesty’s ships, etc.
- 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 37AInitial and supplementary entries. Repealed
- 37BPostponed entry. Repealed
- 37CProvisions supplementary to ss. 37A and 37B. Repealed
- 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 38A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 38BCorrection and cancellation of entry. Repealed
- 39Entry of surplus stores.
- 40Removal of chargeable goods to Queen’s warehouse.
- 41Failure to comply with customs formalities.
- 42Power to regulate unloading, removal, etc. of imported goods.
- Provisions as to duty on imported goods
- 43Excise duty on imported goods.
- 44Exclusion of s. 43(1) for importers etc. keeping standing deposits.
- 45Deferred payment of customs duty. Repealed
- 46Goods to be warehoused without payment of duty. Repealed
- 47Relief from payment of duty of goods entered for transit or transhipment. Repealed
- 48Relief from payment of duty of goods temporarily imported. Repealed
- Forfeiture, offences, etc. in connection with importation
- 49Forfeiture of goods improperly imported.
- 50Penalty for improper importation of goods.
- 51Special provisions as to proof in Northern Ireland.
- Part V: Control of Exportation
- Breach of applicable export provisions etc
- 52Meaning for this Part of “dutiable or restricted goods”.
- 52ABreach of applicable export provisions etc
- 53Entry outwards of goods.
- 54Acceptance of incomplete entry. Repealed
- 55Correction and cancellation of entry. Repealed
- 56Failure to export. Repealed
- 57Delivery of entry by owner of exporting ship etc. Repealed
- 58Simplified clearance procedure. Repealed
- 58ALocal export control. Repealed
- 58BProvisions supplementary to ss. 58 and 58A. Repealed
- 58CPipe-lines and export of ships and aircraft. Repealed
- 58DOperative date for Community purposes. Repealed
- 58EAuthentication of Community customs documents. Repealed
- 59Restrictions on putting export goods alongside for loading. Not yet in force
- 60Additional restrictions as to certain export goods.
- 60APower to make regulations about stores
- 60BFailure to comply with regulations under section 60A
- 61Supplementary provision relating to stores.
- 62Information, documentation, etc. as to export goods.
- Outward entry and clearance of ships, etc.
- 63Entry outwards of exporting ships.
- 64Clearance outwards of vehicles.
- 65Power to refuse or cancel clearance of vehicle.
- General regulation of exportation, etc.
- 66Power to make regulations as to exportation, etc.
- Offences in relation to exportation
- 67Offences in relation to exportation of goods.
- 68Offences in relation to exportation of prohibited or restricted goods.
- 68AOffences in relation to agricultural levies.
- 68BSpecial provisions as to proof in Northern Ireland.
- Part VI: Control of Coastwise Traffic
- 69Meaning of “coasting ship”
- 70Coasting trade—exceptional provisions. Repealed
- 71Clearance of coasting ship and transire.
- 72Additional powers of officers in relation to coasting ships.
- 73Power to make regulations as to carriage of goods coastwise, etc.
- 74Offences in connection with carriage of goods coastwise.
- Part VII: Customs and Excise Control: Supplementary Provisions
- Special requirements as to movement of certain goods
- 75Explosives.
- Keeping and preservation of records
- 75ARecords relating to importation and exportation. Repealed
- 75BRecords relating to firearms
- 75CRecords relating to goods subject to certain transit arrangements Repealed
- 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Additional provisions as to information
- 77Information in relation to goods imported or exported.
- 77AInformation powers.
- 77BInformation powers relating to firearms
- 77CInformation powers relating to goods subject to certain transit arrangements Repealed
- 78Customs and excise control of persons entering or leaving the United Kingdom.
- 79Power to require evidence in support of information.
- 80Power to require information or production of documents where origin of goods exported is evidenced ....
- Prevention of smuggling
- 81Power to regulate small craft.
- 82Power to haul up revenue vessels, patrol coasts, etc.
- 83Penalty for removing seals, etc.
- 84Penalty for signalling to smugglers. Repealed
- 85Penalty for interfering with revenue vessels, etc.
- 86Special penalty where offender armed or disguised. Repealed
- 87Penalty for offering goods for sale as smuggled goods.
- Forfeiture of ships, etc. for certain offences
- 88Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.
- 89Forfeiture of ship jettisoning cargo, etc.
- 90Forfeiture of ship , railway vehicle or aircraft unable to account for missing cargo.
- 91Ships failing to bring to.
- Part VIII: Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
- 92Approval of warehouses.
- 93Regulation of warehouses and warehoused goods.
- 94Deficiency in warehoused goods.
- 95Deficiency in goods occurring in course of removal from warehouse without payment of duty.
- 96Deficiency in certain goods moved by pipe-line.
- 97Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line.
- 98Procedure on warehouse ceasing to be approved.
- 99Provisions as to deposit in Queen’s warehouse.
- 100General offences relating to warehouses and warehoused goods.
- Part VIIIA: Free Zones
- 100ADesignation of free zones.
- 100B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 100C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 100D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 100E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 100FPowers of search.
- Part VIIIB: REGISTERED EXCISE DEALERS AND SHIPPERS
- 100GRegistered excise dealers and shippers.
- 100HRegistered excise dealers and shippers regulations.
- 100JContravention of regulations etc.
- Part IX: Control of Excise Licence Trades and Revenue Traders
- Excise licences—general provisions
- 101Excise licences.
- 102Payment for excise licences by cheque.
- 103Renewal of excise licences.
- 104Transfer and removal of excise licence trades and licences.
- 105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 107Power to require person carrying on excise licence trade to display sign.
- General provisions as to entries of premises, etc.
- 108Making of entries.
- 109New or further entries of same premises.
- 110Proof as to entries.
- 111Offences in connection with entries.
- General provisions as to revenue traders
- 112Power of entry upon premises, etc. of revenue traders.
- 112ASection 112: supplementary powers
- 113Power to search for concealed pipes, etc.
- 114Power to prohibit use of certain substances in exciseable goods.
- 115Power to keep specimen on premises of revenue traders.
- 116Payment of excise duty by revenue traders.
- 116A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 117Execution and distress against revenue traders.
- 118Liability of ostensible owner or principal manager.
- Part IXA: PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
- 118ADuty of revenue traders to keep records.
- 118BDuty of revenue traders and others to furnish information and produce documents.
- 118BAFurther duty to provide information and documents
- 118BBInspection powers: goods-based duties
- 118BCInspection powers: gaming duty and machine games duty
- 118BCAInspection powers: betting duties and remote gaming duty
- 118BDInspection powers: supplementary provision
- 118CEntry and search of premises and persons.
- 118DOrder for access to recorded information, etc.
- 118EProcedure when documents etc. are removed.
- 118FFailure of officer to comply with requirements under section 118E.
- 118GOffences under Part IXA.
- Part X: Duties and Drawbacks—General Provisions
- General provisions relating to imported goods
- 119Delivery of imported goods on giving of security for duty. Repealed
- 120Regulations for determining origin of goods. Repealed
- 121Power to impose restrictions where duty depends on certain matters ....
- 122Regulations where customs duty depends on use. Repealed
- 123Repayment of duty where goods returned or destroyed by importer.
- 124Forfeiture for breach of certain conditions.
- 125Valuation of goods for purpose of ad valorem duties. Repealed
- 126Charge of excise duty on manufactured or composite imported articles.
- 127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Deferred payment of excise duty on goods
- 127ADeferred payment of excise duty on goods.
- General provisions relating to charge of duty on and delivery of goods
- 128Restriction of delivery of goods.
- 129Power to remit or repay duty on denatured goods.
- 130Power to remit or repay duty on goods lost or destroyed, etc. Repealed
- 131Enforcement of bond in respect of goods removed without payment of excise duty.
- Drawback, allowances, duties, etc.—general
- 132Extension of drawback.
- 133General provisions as to claims for drawback.
- 134Drawback and allowance on goods damaged or destroyed after shipment.
- 135Time limit on payment of drawback or allowance.
- 136Offences in connection with claims for drawback, etc.
- 137Recovery of excise duties and calculation of excise duties, drawbacks, etc.
- 137ARecovery of overpaid excise duty.
- Part XI: Detention of Persons, Forfeiture and Legal Proceedings
- Detention of persons
- 138Provisions as to detention of persons.
- Forfeiture
- 139Provisions as to detention, seizure and condemnation of goods, etc.
- 140Forfeiture of spirits.
- 141Forfeiture of ships, etc. used in connection with goods liable to forfeiture.
- 142Special provision as to forfeiture of larger ships.
- 143Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.
- 144Protection of officers, etc. in relation to seizure and detention of goods, etc.
- General provisions as to legal proceedings
- 145Institution of proceedings.
- 146Service of process.
- 146ATime limits for proceedings.
- 147Proceedings for offences.
- 148Place of trial for offences.
- 149Non-payment of penalties, etc.: maximum terms of imprisonment.
- 150Incidental provisions as to legal proceedings.
- 151Application of penalties.
- 152Powers of Commissioners to mitigate penalties, etc.
- 153Proof of certain documents.
- 154Proof of certain other matters.
- 155Persons who may conduct proceedings.
- Saving for outlying enactments of certain general provisions as to offences
- 156Saving for outlying enactments of certain general provisions as to offences.
- Part XII: General and Miscellaneous
- General powers, etc.
- 157Bonds and security.
- 157AGeneral information powers in relation to persons entering or leaving the United Kingdom
- 158Power to require provision of facilities.
- 159Power to examine and take account of goods.
- 160Power to take samples.
- 160ZAExamination of goods and samples: supplementary
- 161Power to search premises: writ of assistance.
- 161APower to search premises: search warrant.
- 162Power to enter land for or in connection with access to pipelines.
- 163Power to search vehicles ...
- 163APower to search articles.
- 164Power to search persons.
- 164APowers to search for cash
- 164BPower to scan for child sexual abuse images
- 165Power to pay rewards. Repealed
- 166Agents.
- Powers to make regulations about movement of goods
- 166ARegulations about movement of goods
- 166BAuthorised economic operators
- 166CRegulations under sections 166A: further provision
- General offences
- 167Untrue declarations, etc.
- 168Counterfeiting documents, etc.
- 169False scales, etc. Repealed
- 170Penalty for fraudulent evasion of duty, etc.
- 170AOffence of handling goods subject to unpaid excise duty. Repealed
- 170BOffence of taking preparatory steps for evasion of excise duty.
- 171General provisions as to offences and penalties.
- Miscellaneous
- 172Regulations.
- 173Directions.
- 174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 175Scotland—special provisions.
- 176Game licences. S.R. & O. 1908/844. Repealed
- 177Consequential amendments, repeals and saving and transitional provisions.
- 178Citation and commencement.
- Schedule 1: Controlled Drugs: Variation of Punishments for Certain Offences under this Act
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- Schedule 2: Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks
- Duties
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- Drawbacks
- 4Paragraph 4
- 5Paragraph 5
- Supplementary
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- Interpretation
- 9Paragraph 9
- Schedule 2A: Supplementary provisions relating to the detention of things as liable to forfeiture
- Interpretation
- 1Paragraph 1
- Period of detention
- 2Paragraph 2
- Notice of detention
- 3Paragraph 3
- Unauthorised removal or disposal: penalties etc
- 4Paragraph 4
- 5Paragraph 5
- Schedule 3: Provisions Relating to Forfeiture
- Notice of seizure
- 1Paragraph 1
- 2Paragraph 2
- Notice of claim
- 3Paragraph 3
- 4Paragraph 4
- Condemnation
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- Proceedings for condemnation by court
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- Provisions as to proof
- 13Paragraph 13
- 14Paragraph 14
- Special provisions as to certain claimants
- 15Paragraph 15
- Power to deal with seizures before condemnation, etc.
- 16Paragraph 16
- 17Paragraph 17
- Unauthorised removal or disposal: penalties etc
- 18Paragraph 18
- 19Paragraph 19
- Schedule 4: Consequential Amendments
- Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder
- 1Paragraph 1
- 2Paragraph 2 Repealed
- Diplomatic Privileges Act 1964
- 3Paragraph 3
- Provisional Collection of Taxes Act 1964
- 4Paragraph 4
- 5Paragraph 5
- Consular Relations Act 1968
- 6Paragraph 6
- 7Paragraph 7
- Misuse of Drugs Act 1971
- 8Paragraph 8
- 9–11Paragraph 9–11 Repealed
- Table of textual amendments
- 12Paragraph 12
- Schedule 5: Transitory Consequential Amendments of Enactments Relating to Purchase Tax
- Purchase Tax Act 1963
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Finance Act 1964
- 5Paragraph 5
- Finance Act 1967
- 6Paragraph 6
- Schedule 6: REPEALS
- Schedule 7: Saving and Transitional Provisions
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4 Repealed
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12