{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979.json",
  "id": "ukpga/1979/2",
  "title": "Customs and Excise Management Act 1979",
  "short_title": "Customs and Excise Management Act 1979",
  "long_title": "An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.",
  "citation": "1979 c. 2",
  "type": "ukpga",
  "year": "1979",
  "number": "2",
  "version": "current",
  "date": "1979-02-22",
  "revised": true,
  "valid_from": "2026-10-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 38,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Preliminary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Interpretation.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Application to hovercraft.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Application to pipe-lines.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Application to certain Crown aircraft.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-4",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Time of importation, exportation, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Administration",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/appointment-and-duties-of-commissioners-officers-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Appointment and duties of Commissioners, officers, etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": "Appointment and general duties of Commissioners, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/appointment-and-duties-of-commissioners-officers-etc"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Privileges of Commissioners, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/appointment-and-duties-of-commissioners-officers-etc"
    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "Exercise of powers and performance of duties.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/8A",
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      "number": "8A",
      "heading": "Disclosure of customs information",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-8A",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/8B",
      "kind": "section",
      "number": "8B",
      "heading": "Co-operation with other customs services",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-8B",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/appointment-and-duties-of-commissioners-officers-etc"
    },
    {
      "path": "section/9",
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      "number": "9",
      "heading": "General duties of Commissioners in relation to customs matters concerning the European Communities.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/appointment-and-duties-of-commissioners-officers-etc"
    },
    {
      "path": "section/10",
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      "number": "10",
      "heading": "Disclosure by Commissioners of certain information as to imported goods.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-10",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/11",
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      "number": "11",
      "heading": "Assistance to be rendered by police, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-11",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/appointment-and-duties-of-commissioners-officers-etc"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Power to hold inquiries.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/appointment-and-duties-of-commissioners-officers-etc"
    },
    {
      "path": "part/II/crossheading/offences-in-connection-with-commissioners-officers-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Offences in connection with Commissioners, officers, etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Unlawful assumption of character of officer, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/offences-in-connection-with-commissioners-officers-etc"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Failure to surrender commission, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/offences-in-connection-with-commissioners-officers-etc"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Bribery and collusion.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/offences-in-connection-with-commissioners-officers-etc"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Obstruction of officers, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/offences-in-connection-with-commissioners-officers-etc"
    },
    {
      "path": "part/II/crossheading/commissioners-receipts-and-expenses",
      "kind": "crossheading",
      "number": null,
      "heading": "Commissioners’ receipts and expenses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Disposal of duties, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/commissioners-receipts-and-expenses"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Remuneration and expenses of Commissioners.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/commissioners-receipts-and-expenses"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Customs and Excise Control Areas",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Appointment of ports, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-19",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Approval of wharves",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/20A",
      "kind": "section",
      "number": "20A",
      "heading": "Approved wharves",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-20A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/20B",
      "kind": "section",
      "number": "20B",
      "heading": "Approval of aerodromes",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-20B",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Control of movement of aircraft, etc. into and out of the United Kingdom.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Approval of examination stations at regulated aerodromes",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/22A",
      "kind": "section",
      "number": "22A",
      "heading": "Examination stations",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-22A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Control of movement of hovercraft.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Control of movement of goods by pipe-line.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Approval of temporary storage facilities",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/25A",
      "kind": "section",
      "number": "25A",
      "heading": "Temporary storage facilities",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-25A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Power to regulate movements of goods into and out of United Kingdom by land.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Officers’ powers of boarding.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Officers’ powers of access, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Officers’ powers of detention of ships, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Control of movement of uncleared goods within or between port or airport and other places.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Control of movement of goods to and from inland clearance depot, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Penalty for carrying away officers.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Power to prevent flight of aircraft or departure of railway vehicles.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Control of Importation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/IV/crossheading/inward-entry-and-clearance",
      "kind": "crossheading",
      "number": null,
      "heading": "Control of entry of goods",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Report inwards.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/35A",
      "kind": "section",
      "number": "35A",
      "heading": "Obligation to confirm making of Customs declaration: particular vehicle operators",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-35A",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/36",
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      "number": "36",
      "heading": "Provisions as to Her Majesty’s ships, etc.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-36",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/37A",
      "kind": "section",
      "number": "37A",
      "heading": "Initial and supplementary entries.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-37A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/37B",
      "kind": "section",
      "number": "37B",
      "heading": "Postponed entry.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-37B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/37C",
      "kind": "section",
      "number": "37C",
      "heading": "Provisions supplementary to ss. 37A and 37B.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-37C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/38A",
      "kind": "section",
      "number": "38A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-38A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/38B",
      "kind": "section",
      "number": "38B",
      "heading": "Correction and cancellation of entry.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-38B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Entry of surplus stores.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/inward-entry-and-clearance"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Removal of chargeable goods to Queen’s warehouse.",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/IV/crossheading/provisions-as-to-duty-on-imported-goods",
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      "heading": "Exclusion of s. 43(1) for importers etc. keeping standing deposits.",
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      "path": "part/V/crossheading/outward-entry-and-clearance-of-goods",
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      "heading": "Meaning for this Part of “dutiable or restricted goods”.",
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