Customs and Excise Management Act 1979 Customs and Excise Management Act 1979 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 18 para. 26A and cross-heading inserted by Sentencing Act 2020 Sch. 22 para. 80 Sch. 18 para. 18(d) inserted by Crime and Policing Act 2026 s. 141(13)(c) Sch. 18 para. 38(ha)-(hc) inserted by Crime and Policing Act 2026 Sch. 11 para. 12(4) Sch. 18 para. 38(axaa)-(axac) inserted by Crime and Policing Act 2026 Sch. 13 para. 23(3) 36Paragraph 36 Customs and Excise Management Act 1979