{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/introduction",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/introduction.json",
  "legislation": "ukpga/1979/2",
  "legislation_title": "Customs and Excise Management Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\n[22nd February 1979]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Act modified by Car Tax Act 1983 (c. 53, SIF 40:2), s. 5(4)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Act amended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para 9 and Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Act amended by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Act extended by S.I. 1985/910, reg. 3(1)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Act extended by S.I. 1988/1657, reg. 4(2)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Act modified by S.I. 1990/2167, art. 5"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Act extended (E.W.)(1.12.1993) by 1986 c. 32, s. 36A(4)(b) (as inserted (1.12.1993) by 1993 c. 36, s. 20(1); S.I. 1993/2734, art. 2, Sch.)"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Act extended (S.)(1.12.1993) by 1987 c. 41, s. 40(A)(3) (as inserted (1.12.1993) by 1993 c. 36, s. 20(2); S.I. 1993/2734, art. 2, Sch.)"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "Act extended (E.W.S.)(1.12.1993) by 1988 c. 33, s. 93F(4) (as inserted (1.12.1993) by 1993 c. 36, s. 35; S.I. 1993/2734, art. 2,Sch.)"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "Act extended (31.1.1994) by S.I. 1993/3050, reg. 22(2).Act restricted (1.11.1994) by 1994 c. 9, s. 18(1)(8) (with s. 19(3)); S.I. 1994/2679, art. 2, Sch. (with art. 4(3))Act extended (3.2.1995) by 1994 c. 37, s. 18(5)(c)Act extended (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)Act construed (3.5.1994) with Pt. I, Chapter III of 1994 c. 9 by 1994 c. 9, s. 20(4)Act applied (with modifications) (3.5.1994) by 1994 c. 9, s. 40, Sch. 6 para. 1(1)Act extended (E.W.) (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)Act extended (1.4.1996) by 1995 c. 39, ss. 34(3), 53(2)Act extended (25.8.1996) by S.I. 1996/1299 (N.I. 9), ss. 1(2), 55(4)Act restricted (27.2.1997) by 1997 c. 7, s. 4(1), Sch. para. 7 (with s. 11(2))Act construed (19.3.1997) with the gaming duty provisions of 1997 c. 16 by 1997 c. 16, s. 15(2)(4)Act modified (E.W.N.I.) (1.3.1999) by 1998 c. 33, s. 21(4)(5)(7) (with s. 28); S.I. 1999/448, art. 2Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1979 c. 2, s. 1(4) (as substituted by 1999 c. 16, s. 10(1)(2))Act extended (14.12.2001) by 1974 c. 6, s. 1B(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 45, 127(2)(a))Act extended (14.12.2001) by 1996 c. 6, s. 30A(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 46, 127(2)(a))Act extended (14.12.2001) by 2001 c. 24, ss. 53(4), 127(2)(a) (with s. 53(5)(7))"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "Act extended (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), ss. 451(4), 458(1)(3); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)"
    },
    {
      "type": "C",
      "label": "C14",
      "text": "Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)"
    },
    {
      "type": "C",
      "label": "C15",
      "text": "Act modified (1.8.2004) by The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004 (S.I. 2004/1740), reg. 16(5)"
    },
    {
      "type": "C",
      "label": "C16",
      "text": "Act applied (15.2.2008) by The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41), reg. 13(3) (with reg. 1(2))"
    },
    {
      "type": "C",
      "label": "C17",
      "text": "Act: power to modify conferred by 1979 c. 7, s. 8V(4) (as inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 47(1))"
    },
    {
      "type": "C",
      "label": "C18",
      "text": "Act: power to apply conferred (13.1.2018) by Finance Act 2017 (c. 10), ss. 54(3), 61(1); S.I. 2018/32, reg. 2"
    },
    {
      "type": "C",
      "label": "C19",
      "text": "Act: power to apply (with or without modifications) conferred (22.11.2018) by Sanctions and Anti-Money Laundering Act 2018 (c. 13), ss. 17(6), 64(2) (with ss. 52(3), 53, 58); S.I. 2018/1213, reg. 2(a)"
    },
    {
      "type": "C",
      "label": "C20",
      "text": "Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(1)-(3) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)"
    },
    {
      "type": "C",
      "label": "C21",
      "text": "Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 5, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "C",
      "label": "C22",
      "text": "Act continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C23",
      "text": "Act applied (31.12.2020) by 1994 c. 23, s. 16(1) (as substituted by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 13 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7))"
    },
    {
      "type": "C",
      "label": "C24",
      "text": "Act applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), reg. 6"
    },
    {
      "type": "C",
      "label": "C25",
      "text": "Act applied in part (1.8.2021) by S.I. 1995/2518, reg. 133N(1) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 47)"
    },
    {
      "type": "C",
      "label": "C26",
      "text": "Act: 2023 c. 30, Pt. 2 construed as one with this Act (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 117(2), 120(1)(a)"
    },
    {
      "type": "C",
      "label": "C27",
      "text": "Act modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 5"
    },
    {
      "type": "C",
      "label": "C28",
      "text": "Act modified (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 17"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Act wholly in force on 1.4.1979, see s. 178(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/introduction",
    "retrieved_at": "2026-10-29T10:19:19.216576+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}