{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-4/paragraph-12",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-4/paragraph-12.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": "schedule/4/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In the enactments specified in the following Table, for so much of the provision in column 1 as is specified in column 2 there shall be substituted the words in column 3.\nTABLE\nPart I Enactments of the Parliament of the United Kingdom\nSection or Schedule\nWords or provision replaced\nReplacement\n...\nNaval Prize Act 1864 c. 25\nSection 47.\nduties of Customs.\nduties chargeable on imported goods (whether of customs or excise).\nthe Customs (twice).\ncustoms or excise.\nSections 48 and 48A.\nrelating to the Customs.\nrelating to customs or excise.\nSection 49.\nduties of Customs.\nduties (whether of customs or excise) chargeable on imported goods.\nExplosives Act 1875 c. 17\nSection 40(9)(e).\nthe Customs (twice).\ncustoms or excise.\nSection 43.\nthe Customs (twice).\ncustoms or excise.\n. . .\n. . .\n. . .\n. . .\nStamp Duties Management Act 1891 c. 38\nSection 23.\nduty of excise.\nduty of excise other than a duty of excise chargeable on goods imported into the United Kingdom.\n. . .\n. . .\n. . .\nForeign Prison-Made Goods Act 1897 c. 63\nSection 1 (as originally enacted).\nFrom the beginning to following.\nThe importation of the following goods is prohibited.\nRevenue Act 1898 c. 46\nSection 1 (as originally enacted).\nFrom the beginning to following.\nThe importation of the following articles is prohibited.\nFinance Act 1901 c. 7\nSection 10.\ncustoms import duty (in three places).\ncustoms duty.\n. . .\n. . .\n. . .\n. . .\n...\n...\nDiseases of Fish Act 1937 c. 33\nSection 1(2).\nthe Customs Acts.\nthe enactments for the time being in force relating to customs or excise.\nTrade Marks Act 1938 c. 22\nSection 64A(5).\nsection 11 of the Customs and Excise Act 1952.\nsection 17 of the Customs and Excise Management Act 1979.\ncustoms.\nduties (whether of customs or excise) charged on imported goods\nImport, Export and Customs Powers (Defence) Act 1939 c. 69\nSections 1(4) and 3(1).\nenactments relating to customs.\nenactments for the time being in force relating to customs or excise.\nSection 1(5) (as originally enacted).\nsection eleven of the Customs and Inland Revenue Act 1879.\nsection 145 of the Customs and Excise Management Act 1979.\nSection 9(2).\nCustoms Consolidation Act 1876, and the enactments amending that Act.\nCustoms and Excise Management Act 1979.\n...\n...\n...\n. . .\n.\n.\nMerchant Shipping (Safety Convention) Act 1949 c. 43\nSection 24(5).\nthe Customs Consolidation Act 1876.\nsection 35 of the Customs and Excise Management Act 1979.\n...\n...\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n...\n...\nFood and Drugs (Scotland) Act 1956 c. 30\nSection 58(1) (in the definition of importation).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.\n...\n...\n...\n...\n...\n...\nIsle of Man Act 1958 c. 11\nSection 2(4).\nduties of customs (in four places).\nduties of customs or excise.\nDog Licences Act 1959 c. 55\nSection 15(1).\nFrom section three hundred and thirteen to dog licences).\nsection 176(2) of the Customs and Excise Management Act 1979 (which makes provision for the application of certain provisions of that Act to game licences and duties thereon and is applied by section 16(5) below).\nSection 16(5).\nFrom the beginning to the said section three hundred and thirteen.\nSubsections (1) to (3) of section 176 of the Customs and Excise Management Act 1979 (which make provision for the application of certain provisions of that Act to game licences and duties thereon), and any order made by the Treasury under that section,.\nFrom duties transferred under section six to the said Act of 1908.\nduties on licences to kill and to deal in game and to local authorities and their officers with respect to those duties and licences, and the reference in the said subsection (3) to the Order in Council made under section 6 of the Finance Act 1908.\nFinance Act 1961 c. 36\nSection 37(3).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.\n...\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nDiplomatic Privileges Act 1964 c. 81\nSection 7(1)(b).\ncustoms duties.\nduties (whether of customs or excise) chargeable on imported goods.\n...\n...\n...\nFinance Act 1966 c. 18\nSection 2(13)(b).\nsection 11 of the Act of 1952.\nsection 17 of the Customs and Excise Management Act 1979.\nSection 53(2).\nFrom Customs and Excise Act 1952 to that Act.\nCustoms and Excise Management Act 1979.\nSchedule 1, paragraph 4.\nAct of 1952.\nCustoms and Excise Management Act 1979.\nthat Act.\nthe Customs and Excise Acts 1979.\nsection 270.\nsection 135.\nsection 271(1).\nsection 136(1) and (2).\nsection 301(2).\nsection 167(4).\nPlant Health Act 1967 c. 8\nSection 2(2).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.\nFinance Act 1967 c. 54\nSection 7(8)(b).\nsections 281 and 287 of the Act of 1952.\nsections 145 and 151 of the Customs and Excise Management Act 1979.\nthe excise Acts (twice).\nthe customs and excise Acts.\nSection 45(3)(a).\nFrom Customs and Excise Act 1952 to that Act.\nCustoms and Excise Management Act 1979.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nProvisional Collection of Taxes Act 1968 c. 2\nSection 3(3).\nthe excise Acts.\nthe revenue trade provisions of the customs and excise Acts.\nSection 3(5).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.\nSection 4.\nduty of customs or excise.\nduty of excise.\nConsular Relations Act 1968 c. 18\nSection 8(1).\nFrom customs duty to which are.\nduty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil which is.\nSection 8(1)(b).\nthey.\nit.\ncustoms duty.\nduty.\nFirearms Act 1968 c. 27\nSection 45(2)(b).\nenactments relating to customs.\nenactments for the time being in force relating to customs or excise.\n. . .\n. . .\n. . .\n. . .\nInternational Organisations Act 1968 c. 48\nSection 9.\ncustoms duty.\nduty.\nSchedule 1, paragraphs 3(1), 4, 9, 10, 16 and 17.\ncustoms duties.\nduties (whether of customs or excise).\nSchedule 1, paragraphs 6 and 12.\nFrom customs duty to which are.\nduty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil which is.\n...\n...\n...\nMedicines Act 1968 c. 67\nSection 116(1).\nsection 44 of the Customs and Excise Act 1952.\nsection 49 of the Customs and Excise Management Act 1979.\nSection 116(2).\nsection 56 of the Customs and Excise Act 1952.\nsection 68 of the Customs and Excise Management Act 1979.\nCustoms Duties (Dumping and Subsidies) Act 1969 c. 16\n. . ..\n. . ..\n. . ..\n. . ..\n. . ..\n. . ..\n. . ..\n. . .\n. . ..\n. . ..\n. . . . . ..\n. . ..\n. . ..\nFinance Act 1969 c. 32\nSection 61(3)(a).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Acts 1979.\n. . .\n. . .\n. . .\n. . .\nVehicles (Excise) Act 1971 c. 10\n. . ..\n. . ..\n. . ...\n. . .\n. . ..\n. . ..\n. . ..\n. . ..\n. . .\n. . ..\n. . ..\nMisuse of Drugs Act 1971 c. 38\nSection 22(a)(ii).\nthe Customs and Excise Act 1952, that is to say sections 45(1), 56(2) and 304.\nthe Customs and Excise Management Act 1979, that is to say, sections 50(1) to (4), 68(2) and (3) and 170.\n...\n...\n...\nDiplomatic and Other Privileges Act 1971 c. 64\nSection 1(1).\nFrom customs duty to 1971).\nduty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil.\nSection 1(1)(b).\ncustoms duty.\nduty.\n...\n...\n...\n...\n...\n...\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . ..\n. . ..\n. . ..\nHealth and Safety at Work etc. Act 1974 c. 37\nSchedule 3, paragraph 2(2).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Acts 1979.\nMerchant Shipping Act 1974 c. 43\nSection 2(9) (in the definition of importer).\ncustoms purposes.\ncustoms or excise purposes.\nSchedule 4, paragraph 1(3).\nSection 53 of the Customs and Excise Act 1952.\nSection 65 of the Customs and Excise Management Act 1979.\nSchedule 4, paragraph 2(1)(c).\ncustoms Acts which relate to duties of customs.\nenactments for the time being in force relating to duties (whether of customs or excise) chargeable on goods imported into the United Kingdom.\nSalmon and Freshwater Fisheries Act 1975 c. 51\nSchedule 4, paragraph 6.\nSchedule 7 to the Customs and Excise Act 1952.\nSchedule 3 to the Customs and Excise Management Act 1979.\nParagraph (a).\n(a) paragraphs 1(2) and 5 shall be omitted;.\nLicensing (Scotland) Act 1976 c. 66\nSection 63(2).\nsection 16 of the Customs and Excise Act 1952.\nsection 22 of the Customs and Excise Management Act 1979.\nEndangered Species (Import and Export) Act 1976 c. 72\nSection 1(8).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.\nSection 4(8).\nsection 45 or 304 of the Customs and Excise Act 1952.\nsection 50 or 170 of the Customs and Excise Management Act 1979.\nSection 5(4) (in the definition of airport).\nFrom customs airport to 1952.\ncustoms and excise airport as mentioned in section 21(7) of the Customs and Excise Management Act 1979.\nSection 5(4) (in the definition of port).\nsection 13(1).\nsection 19(1).\nFinance Act 1977 c. 36\nSection 10(5).\nmade by the Commissioners.\nmade by statutory instrument by the Commissioners which shall be subject to annulment in pursuance of a resolution of either House of Parliament.\nSection 59(3)(a).\nthe Customs and Excise Act 1952.\nsuch of the Customs and Excise Acts 1979 as the provision in question requires.\nFinance Act 1978 c. 42\nSection 80(3)(a).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.\nPart IIEnactments of the Parliament of Northern Ireland\n...\n...\n...\nDiseases of Animals Act (Northern Ireland) 1958 c. 13\nSection 52(2) (in the definition of the Customs Acts).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.\n...\n...\n...\n...\n...\n...\nPlant Health Act (Northern Ireland) 1967 c. 28\nSection 2(2).\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.\nMiscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 c. 11\nSection 73.\nthe Customs and Excise Act 1952.\nthe Customs and Excise Management Act 1979.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Entry repealed by Administration of Justice Act 1982 (c. 53, SIF 122:3, 116:5, 34, 37, 38), s. 75, Sch. 9 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 4 para. 12: entry repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Entry in Table relating to the Merchant Shipping Act 1894 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. XV Gp. 6."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 4 para. 12: entry repealed (1.4.2010) by Marine and Coastal Access Act 2009 (c. 23), s. 324(3), Sch. 22 Pt. 5(C); S.I. 2010/298, art. 2, Sch. para. 12"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Entry repealed by Pilotage Act 1983 (c. 21, SIF 111), s. 69(2)(3), Sch. 3 para. 6, Sch. 4"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Entry repealed by Public Health (Control of Disease) Act 1984 (c. 22, SIF 100:1), s. 78, Sch. 3"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 4 para. 12 omitted (E.W.) (27.3.2009) by virtue of The Aquatic Animal Health (England and Wales) Regulations 2009 (S.I. 2009/463), reg. 1(2), Sch. 2 para. 4 (with reg. 2(2)); and words in Sch. 4 para. 12 omitted (S.) (27.3.2009) by virtue of The Aquatic Animal Health (Scotland) Regulations 2009 (S.S.I. 2009/85), reg. 1(2)(c), sch. 2 para. 5 (with reg. 2.)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Entry repealed by Finance Act 1987 (c. 16, SIF 99:6), s. 72, Sch. 16 Pt. XI"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Entry relating to the Radioactive Substances Act 1948 repealed (27.8.1993) by 1993 c. 12, ss. 50, 51, Sch. 6 Pt. I."
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Entry repealed by Civil Aviation Act 1982 (c. 16, SIF 9), s. 109(3), Sch. 16"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Entry repealed by Animal Health Act 1981 (c. 22, SIF 4:4), s. 96(2), Sch. 6"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Sch. 4: Entry in para. 12 Table relating to 1953 c. 36 repealed (26.3.2001) by S.I. 2001/1149, art. 3(2), Sch. 2"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Entry repealed by Wildlife and Countryside Act 1981 (c. 69, SIF 4:5), s. 73, Sch. 17 Pt. II"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Entry repealed by Food Act 1984 (c. 30, SIF 53:1), s. 134, Sch. 11"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Entry repealed by Copyright, Designs and Patents Act 1988 (c. 48, SIF 67A), s. 303(2), Sch. 8"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Entry repealed by Film Levy Finance Act 1981 (c. 16, SIF 45A), s. 10, Sch. 2"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Entry repealed by Weights and Measures Act 1985 (c. 72, SIF 131), s. 98(1), Sch. 13 Part I"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Sch. 4 para. 12: entry repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Entries in Table relating to the Agriculture and Horticulture Act 1964 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. II."
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Entry repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in Sch. 4 para. 2 repealed (25.6.2013) by Enterprise and Regulatory Reform Act 2013 (c. 24), s. 103(2), Sch. 21 para. 2"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Sch. 4 para. 12: entry repealed (26.5.2008) by The Consumer Protection from Unfair Trading Regulations 2008 (S.I. 2008/1277), reg. 1, Sch. 4 Pt. 1 (with reg. 28(2)(3))"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Sch. 4: Entries in para. 12 Table relating to 1969 c. 16 repealed (31.7.1998) by 1998 c. 36, s. 165, Sch. 27 Pt. V(4)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Sch. 4: Entry in para. 12 Table relating to 1969 c. 48 repealed (26.3.2001) by S.I. 2001/1149, art. 3(2), Sch. 2"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Sch. 4: Entries in para. 12 Table relating to 1971 c. 10 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Entry repealed by Oil and Gas (Enterprise) Act 1982 (c. 23, SIF 86), s. 37(2), Sch. 4"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Entry repealed with savings by Betting and Gaming Duties Act 1981 (c. 63), s. 34(1), Sch. 6 para. 3, Sch. 7"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Entry repealed by Car Tax Act 1983 (c. 53, SIF 40:2), s. 10(4), Sch. 3 and Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50(2), Sch. 11"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Sch. 4 para. 12 Table Pt. 1 entries repealed (31.12.2020) by The European Union Withdrawal (Consequential Modifications) (EU Exit) Regulations 2020 (S.I. 2020/1447), reg. 1(3), Sch. (with reg. 9(2))"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Sch. 4: Entry in para. 12 Table relating to 1973 c. 62 repealed (25.8.2000) by 2000 c. 6, ss. 165(4), 168(1), Sch. 12 Pt. I (with Sch. 11 paras. 1, 2)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Entry repealed by S.I. 1984/702, (N.I. 2) Sch."
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Entry repealed by S.I. 1981/1675, (N.I. 26) Sch. 7"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Entry repealed by S.I. 1981/231, Sch. 11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/schedule/4/paragraph/12",
    "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."
}