OpenLegislation

Customs and Excise Management Act 1979

1979 c. 2 · Enacted 22 February 1979 · Extends to United Kingdom

Not fully up to date. 11 changes made by later legislation have not yet been written into this text, which is revised to 1 October 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 75A(6)(d)repealedThe Criminal Evidence (Northern Ireland) Order 1999 Sch. 3
s. 118A(6)(f)words repealedThe Criminal Evidence (Northern Ireland) Order 1999 Sch. 3
s. 119(2)repealedFinance Act 1981 Sch. 19 Pt. 1 Note
s. 132repealed (prosp.)Finance Act 1999 s. 11(3) s. 11(4) 139 Sch. 20 Pt. 1(2) Note
s. 33(4)words substitutedCriminal Justice Act 2003 Sch. 26 para. 26(3)
s. 34(2)words substitutedCriminal Justice Act 2003 Sch. 26 para. 26(4)(a)
s. 34(3)words substitutedCriminal Justice Act 2003 Sch. 26 para. 26(4)(b)
s. 21(6)words substitutedCriminal Justice Act 2003 Sch. 26 para. 26(2)
s. 68(3)(b)amendment to earlier affecting provision S.I. 2019/600, reg. 54(1)The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021 reg. 32(a)
s. 170(2)amendment to earlier affecting provision S.I. 2019/600, reg. 54(3)The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021 reg. 32(b)
s. 50(4)(b)modified by S.I. 2019/600, reg. 54(5)(6) (as inserted)The Republic of Belarus (Sanctions) (EU Exit) (Amendment) (No. 2) Regulations 2021 reg. 32(c)
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.[22nd February 1979]C1C2C3C4C5C6C7C8I1C9C10C11C12C13C14C15C16C17C18C19C20C21C22C23C24C25C26C27C28

Annotations to the whole text

Modifications

C1

Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)

C2

Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)

C3

Act modified by Car Tax Act 1983 (c. 53, SIF 40:2), s. 5(4)

C4

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)

C5

Act amended by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

C6

Act extended by S.I. 1985/910, reg. 3(1)

C7

Act extended by S.I. 1988/1657, reg. 4(2)

C8

Act modified by S.I. 1990/2167, art. 5

C9

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.)

C10

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.)

C11

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.)

C12

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. 2

Act 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))

C13

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)

C14

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)

C15

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)

C16

Act applied (15.2.2008) by The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41), reg. 13(3) (with reg. 1(2))

C17

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))

C18

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

C19

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)

C20

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)

C21

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

C22

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.

C23

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))

C24

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

C25

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)

C26

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)

C27

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

C28

Act modified (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 17

Commencement

I1

Act wholly in force on 1.4.1979, see s. 178(3)

Contents

  1. Part I: Preliminary
  2. 1Interpretation.
  3. 2Application to hovercraft.
  4. 3Application to pipe-lines.
  5. 4Application to certain Crown aircraft.
  6. 5Time of importation, exportation, etc.
  7. Part II: Administration
  8. Appointment and duties of Commissioners, officers, etc.
  9. 6Appointment and general duties of Commissioners, etc. Repealed
  10. 7Privileges of Commissioners, etc. Repealed
  11. 8Exercise of powers and performance of duties.
  12. 8ADisclosure of customs information
  13. 8BCo-operation with other customs services
  14. 9General duties of Commissioners in relation to customs matters concerning the European Communities. Repealed
  15. 10Disclosure by Commissioners of certain information as to imported goods.
  16. 11Assistance to be rendered by police, etc.
  17. 12Power to hold inquiries. Repealed
  18. Offences in connection with Commissioners, officers, etc.
  19. 13Unlawful assumption of character of officer, etc. Repealed
  20. 14Failure to surrender commission, etc. Repealed
  21. 15Bribery and collusion. Repealed
  22. 16Obstruction of officers, etc. Repealed
  23. Commissioners’ receipts and expenses
  24. 17Disposal of duties, etc. Repealed
  25. 18Remuneration and expenses of Commissioners. Repealed
  26. Part III: Customs and Excise Control Areas
  27. 19Appointment of ports, etc.
  28. 20Approval of wharves
  29. 20AApproved wharves
  30. 20BApproval of aerodromes
  31. 21Control of movement of aircraft, etc. into and out of the United Kingdom.
  32. 22Approval of examination stations at regulated aerodromes
  33. 22AExamination stations
  34. 23Control of movement of hovercraft.
  35. 24Control of movement of goods by pipe-line.
  36. 25Approval of temporary storage facilities
  37. 25ATemporary storage facilities
  38. 26Power to regulate movements of goods into and out of United Kingdom by land.
  39. 27Officers’ powers of boarding.
  40. 28Officers’ powers of access, etc.
  41. 29Officers’ powers of detention of ships, etc.
  42. 30Control of movement of uncleared goods within or between port or airport and other places.
  43. 31Control of movement of goods to and from inland clearance depot, etc.
  44. 32Penalty for carrying away officers. Repealed
  45. 33Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc.
  46. 34Power to prevent flight of aircraft or departure of railway vehicles.
  47. Part IV: Control of Importation
  48. Control of entry of goods
  49. 35Report inwards.
  50. 35AObligation to confirm making of Customs declaration: particular vehicle operators
  51. 36Provisions as to Her Majesty’s ships, etc.
  52. 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  53. 37AInitial and supplementary entries. Repealed
  54. 37BPostponed entry. Repealed
  55. 37CProvisions supplementary to ss. 37A and 37B. Repealed
  56. 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  57. 38A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  58. 38BCorrection and cancellation of entry. Repealed
  59. 39Entry of surplus stores.
  60. 40Removal of chargeable goods to Queen’s warehouse.
  61. 41Failure to comply with customs formalities.
  62. 42Power to regulate unloading, removal, etc. of imported goods.
  63. Provisions as to duty on imported goods
  64. 43Excise duty on imported goods.
  65. 44Exclusion of s. 43(1) for importers etc. keeping standing deposits.
  66. 45Deferred payment of customs duty. Repealed
  67. 46Goods to be warehoused without payment of duty. Repealed
  68. 47Relief from payment of duty of goods entered for transit or transhipment. Repealed
  69. 48Relief from payment of duty of goods temporarily imported. Repealed
  70. Forfeiture, offences, etc. in connection with importation
  71. 49Forfeiture of goods improperly imported.
  72. 50Penalty for improper importation of goods.
  73. 51Special provisions as to proof in Northern Ireland.
  74. Part V: Control of Exportation
  75. Breach of applicable export provisions etc
  76. 52Meaning for this Part of “dutiable or restricted goods”.
  77. 52ABreach of applicable export provisions etc
  78. 53Entry outwards of goods.
  79. 54Acceptance of incomplete entry. Repealed
  80. 55Correction and cancellation of entry. Repealed
  81. 56Failure to export. Repealed
  82. 57Delivery of entry by owner of exporting ship etc. Repealed
  83. 58Simplified clearance procedure. Repealed
  84. 58ALocal export control. Repealed
  85. 58BProvisions supplementary to ss. 58 and 58A. Repealed
  86. 58CPipe-lines and export of ships and aircraft. Repealed
  87. 58DOperative date for Community purposes. Repealed
  88. 58EAuthentication of Community customs documents. Repealed
  89. 59Restrictions on putting export goods alongside for loading. Not yet in force
  90. 60Additional restrictions as to certain export goods.
  91. 60APower to make regulations about stores
  92. 60BFailure to comply with regulations under section 60A
  93. 61Supplementary provision relating to stores.
  94. 62Information, documentation, etc. as to export goods.
  95. Outward entry and clearance of ships, etc.
  96. 63Entry outwards of exporting ships.
  97. 64Clearance outwards of vehicles.
  98. 65Power to refuse or cancel clearance of vehicle.
  99. General regulation of exportation, etc.
  100. 66Power to make regulations as to exportation, etc.
  101. Offences in relation to exportation
  102. 67Offences in relation to exportation of goods.
  103. 68Offences in relation to exportation of prohibited or restricted goods.
  104. 68AOffences in relation to agricultural levies.
  105. 68BSpecial provisions as to proof in Northern Ireland.
  106. Part VI: Control of Coastwise Traffic
  107. 69Meaning of “coasting ship”
  108. 70Coasting trade—exceptional provisions. Repealed
  109. 71Clearance of coasting ship and transire.
  110. 72Additional powers of officers in relation to coasting ships.
  111. 73Power to make regulations as to carriage of goods coastwise, etc.
  112. 74Offences in connection with carriage of goods coastwise.
  113. Part VII: Customs and Excise Control: Supplementary Provisions
  114. Special requirements as to movement of certain goods
  115. 75Explosives.
  116. Keeping and preservation of records
  117. 75ARecords relating to importation and exportation. Repealed
  118. 75BRecords relating to firearms
  119. 75CRecords relating to goods subject to certain transit arrangements Repealed
  120. 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  121. Additional provisions as to information
  122. 77Information in relation to goods imported or exported.
  123. 77AInformation powers.
  124. 77BInformation powers relating to firearms
  125. 77CInformation powers relating to goods subject to certain transit arrangements Repealed
  126. 78Customs and excise control of persons entering or leaving the United Kingdom.
  127. 79Power to require evidence in support of information.
  128. 80Power to require information or production of documents where origin of goods exported is evidenced ....
  129. Prevention of smuggling
  130. 81Power to regulate small craft.
  131. 82Power to haul up revenue vessels, patrol coasts, etc.
  132. 83Penalty for removing seals, etc.
  133. 84Penalty for signalling to smugglers. Repealed
  134. 85Penalty for interfering with revenue vessels, etc.
  135. 86Special penalty where offender armed or disguised. Repealed
  136. 87Penalty for offering goods for sale as smuggled goods.
  137. Forfeiture of ships, etc. for certain offences
  138. 88Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.
  139. 89Forfeiture of ship jettisoning cargo, etc.
  140. 90Forfeiture of ship , railway vehicle or aircraft unable to account for missing cargo.
  141. 91Ships failing to bring to.
  142. Part VIII: Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
  143. 92Approval of warehouses.
  144. 93Regulation of warehouses and warehoused goods.
  145. 94Deficiency in warehoused goods.
  146. 95Deficiency in goods occurring in course of removal from warehouse without payment of duty.
  147. 96Deficiency in certain goods moved by pipe-line.
  148. 97Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line.
  149. 98Procedure on warehouse ceasing to be approved.
  150. 99Provisions as to deposit in Queen’s warehouse.
  151. 100General offences relating to warehouses and warehoused goods.
  152. Part VIIIA: Free Zones
  153. 100ADesignation of free zones.
  154. 100B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  155. 100C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  156. 100D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  157. 100E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  158. 100FPowers of search.
  159. Part VIIIB: REGISTERED EXCISE DEALERS AND SHIPPERS
  160. 100GRegistered excise dealers and shippers.
  161. 100HRegistered excise dealers and shippers regulations.
  162. 100JContravention of regulations etc.
  163. Part IX: Control of Excise Licence Trades and Revenue Traders
  164. Excise licences—general provisions
  165. 101Excise licences.
  166. 102Payment for excise licences by cheque.
  167. 103Renewal of excise licences.
  168. 104Transfer and removal of excise licence trades and licences.
  169. 105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  170. 107Power to require person carrying on excise licence trade to display sign.
  171. General provisions as to entries of premises, etc.
  172. 108Making of entries.
  173. 109New or further entries of same premises.
  174. 110Proof as to entries.
  175. 111Offences in connection with entries.
  176. General provisions as to revenue traders
  177. 112Power of entry upon premises, etc. of revenue traders.
  178. 112ASection 112: supplementary powers
  179. 113Power to search for concealed pipes, etc.
  180. 114Power to prohibit use of certain substances in exciseable goods.
  181. 115Power to keep specimen on premises of revenue traders.
  182. 116Payment of excise duty by revenue traders.
  183. 116A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  184. 117Execution and distress against revenue traders.
  185. 118Liability of ostensible owner or principal manager.
  186. Part IXA: PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
  187. 118ADuty of revenue traders to keep records.
  188. 118BDuty of revenue traders and others to furnish information and produce documents.
  189. 118BAFurther duty to provide information and documents
  190. 118BBInspection powers: goods-based duties
  191. 118BCInspection powers: gaming duty and machine games duty
  192. 118BCAInspection powers: betting duties and remote gaming duty
  193. 118BDInspection powers: supplementary provision
  194. 118CEntry and search of premises and persons.
  195. 118DOrder for access to recorded information, etc.
  196. 118EProcedure when documents etc. are removed.
  197. 118FFailure of officer to comply with requirements under section 118E.
  198. 118GOffences under Part IXA.
  199. Part X: Duties and Drawbacks—General Provisions
  200. General provisions relating to imported goods
  201. 119Delivery of imported goods on giving of security for duty. Repealed
  202. 120Regulations for determining origin of goods. Repealed
  203. 121Power to impose restrictions where duty depends on certain matters ....
  204. 122Regulations where customs duty depends on use. Repealed
  205. 123Repayment of duty where goods returned or destroyed by importer.
  206. 124Forfeiture for breach of certain conditions.
  207. 125Valuation of goods for purpose of ad valorem duties. Repealed
  208. 126Charge of excise duty on manufactured or composite imported articles.
  209. 127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  210. Deferred payment of excise duty on goods
  211. 127ADeferred payment of excise duty on goods.
  212. General provisions relating to charge of duty on and delivery of goods
  213. 128Restriction of delivery of goods.
  214. 129Power to remit or repay duty on denatured goods.
  215. 130Power to remit or repay duty on goods lost or destroyed, etc. Repealed
  216. 131Enforcement of bond in respect of goods removed without payment of excise duty.
  217. Drawback, allowances, duties, etc.—general
  218. 132Extension of drawback.
  219. 133General provisions as to claims for drawback.
  220. 134Drawback and allowance on goods damaged or destroyed after shipment.
  221. 135Time limit on payment of drawback or allowance.
  222. 136Offences in connection with claims for drawback, etc.
  223. 137Recovery of excise duties and calculation of excise duties, drawbacks, etc.
  224. 137ARecovery of overpaid excise duty.
  225. Part XI: Detention of Persons, Forfeiture and Legal Proceedings
  226. Detention of persons
  227. 138Provisions as to detention of persons.
  228. Forfeiture
  229. 139Provisions as to detention, seizure and condemnation of goods, etc.
  230. 140Forfeiture of spirits.
  231. 141Forfeiture of ships, etc. used in connection with goods liable to forfeiture.
  232. 142Special provision as to forfeiture of larger ships.
  233. 143Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.
  234. 144Protection of officers, etc. in relation to seizure and detention of goods, etc.
  235. General provisions as to legal proceedings
  236. 145Institution of proceedings.
  237. 146Service of process.
  238. 146ATime limits for proceedings.
  239. 147Proceedings for offences.
  240. 148Place of trial for offences.
  241. 149Non-payment of penalties, etc.: maximum terms of imprisonment.
  242. 150Incidental provisions as to legal proceedings.
  243. 151Application of penalties.
  244. 152Powers of Commissioners to mitigate penalties, etc.
  245. 153Proof of certain documents.
  246. 154Proof of certain other matters.
  247. 155Persons who may conduct proceedings.
  248. Saving for outlying enactments of certain general provisions as to offences
  249. 156Saving for outlying enactments of certain general provisions as to offences.
  250. Part XII: General and Miscellaneous
  251. General powers, etc.
  252. 157Bonds and security.
  253. 157AGeneral information powers in relation to persons entering or leaving the United Kingdom
  254. 158Power to require provision of facilities.
  255. 159Power to examine and take account of goods.
  256. 160Power to take samples.
  257. 160ZAExamination of goods and samples: supplementary
  258. 161Power to search premises: writ of assistance.
  259. 161APower to search premises: search warrant.
  260. 162Power to enter land for or in connection with access to pipelines.
  261. 163Power to search vehicles ...
  262. 163APower to search articles.
  263. 164Power to search persons.
  264. 164APowers to search for cash
  265. 164BPower to scan for child sexual abuse images
  266. 165Power to pay rewards. Repealed
  267. 166Agents.
  268. Powers to make regulations about movement of goods
  269. 166ARegulations about movement of goods
  270. 166BAuthorised economic operators
  271. 166CRegulations under sections 166A: further provision
  272. General offences
  273. 167Untrue declarations, etc.
  274. 168Counterfeiting documents, etc.
  275. 169False scales, etc. Repealed
  276. 170Penalty for fraudulent evasion of duty, etc.
  277. 170AOffence of handling goods subject to unpaid excise duty. Repealed
  278. 170BOffence of taking preparatory steps for evasion of excise duty.
  279. 171General provisions as to offences and penalties.
  280. Miscellaneous
  281. 172Regulations.
  282. 173Directions.
  283. 174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  284. 175Scotland—special provisions.
  285. 176Game licences. S.R. & O. 1908/844. Repealed
  286. 177Consequential amendments, repeals and saving and transitional provisions.
  287. 178Citation and commencement.
  288. Schedule 1: Controlled Drugs: Variation of Punishments for Certain Offences under this Act
  289. 1Paragraph 1
  290. 2Paragraph 2
  291. 3Paragraph 3
  292. Schedule 2: Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks
  293. Duties
  294. 1Paragraph 1
  295. 2Paragraph 2
  296. 3Paragraph 3
  297. Drawbacks
  298. 4Paragraph 4
  299. 5Paragraph 5
  300. Supplementary
  301. 6Paragraph 6
  302. 7Paragraph 7
  303. 8Paragraph 8
  304. Interpretation
  305. 9Paragraph 9
  306. Schedule 2A: Supplementary provisions relating to the detention of things as liable to forfeiture
  307. Interpretation
  308. 1Paragraph 1
  309. Period of detention
  310. 2Paragraph 2
  311. Notice of detention
  312. 3Paragraph 3
  313. Unauthorised removal or disposal: penalties etc
  314. 4Paragraph 4
  315. 5Paragraph 5
  316. Schedule 3: Provisions Relating to Forfeiture
  317. Notice of seizure
  318. 1Paragraph 1
  319. 2Paragraph 2
  320. Notice of claim
  321. 3Paragraph 3
  322. 4Paragraph 4
  323. Condemnation
  324. 5Paragraph 5
  325. 6Paragraph 6
  326. 7Paragraph 7
  327. Proceedings for condemnation by court
  328. 8Paragraph 8
  329. 9Paragraph 9
  330. 10Paragraph 10
  331. 11Paragraph 11
  332. 12Paragraph 12
  333. Provisions as to proof
  334. 13Paragraph 13
  335. 14Paragraph 14
  336. Special provisions as to certain claimants
  337. 15Paragraph 15
  338. Power to deal with seizures before condemnation, etc.
  339. 16Paragraph 16
  340. 17Paragraph 17
  341. Unauthorised removal or disposal: penalties etc
  342. 18Paragraph 18
  343. 19Paragraph 19
  344. Schedule 4: Consequential Amendments
  345. Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder
  346. 1Paragraph 1
  347. 2Paragraph 2 Repealed
  348. Diplomatic Privileges Act 1964
  349. 3Paragraph 3
  350. Provisional Collection of Taxes Act 1964
  351. 4Paragraph 4
  352. 5Paragraph 5
  353. Consular Relations Act 1968
  354. 6Paragraph 6
  355. 7Paragraph 7
  356. Misuse of Drugs Act 1971
  357. 8Paragraph 8
  358. 9–11Paragraph 9–11 Repealed
  359. Table of textual amendments
  360. 12Paragraph 12
  361. Schedule 5: Transitory Consequential Amendments of Enactments Relating to Purchase Tax
  362. Purchase Tax Act 1963
  363. 1Paragraph 1
  364. 2Paragraph 2
  365. 3Paragraph 3
  366. 4Paragraph 4
  367. Finance Act 1964
  368. 5Paragraph 5
  369. Finance Act 1967
  370. 6Paragraph 6
  371. Schedule 6: REPEALS
  372. Schedule 7: Saving and Transitional Provisions
  373. 1Paragraph 1
  374. 2Paragraph 2
  375. 3Paragraph 3
  376. 4Paragraph 4 Repealed
  377. 5Paragraph 5
  378. 6Paragraph 6
  379. 7Paragraph 7
  380. 8Paragraph 8
  381. 9Paragraph 9
  382. 10Paragraph 10
  383. 11Paragraph 11
  384. 12Paragraph 12