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Revised Statute from The UK Statute Law Database

Customs and Excise Management Act 1979 (c. 2)

This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

There are effects on this legislation that have not yet been applied to SLD for the following years: 2003, 2004, 2005, 2006, 2007, 2008 and 2009. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Customs and Excise Management Act 1979

1979 CHAPTER 2

Contents

Go to Preamble

  1. Part I

    Preliminary

    1. 1. Interpretation

    2. 2. Application to hovercraft

    3. 3. Application to pipe-lines

    4. 4. Application to certain Crown aircraft

    5. 5. Time of importation, exportation, etc

  2. Part II

    Administration

    1. Appointment and duties of Commissioners, officers, etc

      1. 6. Appointment and general duties of Commissioners, etc

      2. 7. Privileges of Commissioners, etc

      3. 8. Exercise of powers and performance of duties

      4. 9. General duties of Commissioners in relation to customs matters concerning the European Communities

      5. 10. Disclosure by Commissioners of certain information as to imported goods

      6. 11. Assistance to be rendered by police, etc

      7. 12. Power to hold inquiries

    2. Offences in connection with Commissioners, officers, etc

      1. 13. Unlawful assumption of character of officer, etc

      2. 14. Failure to surrender commission, etc

      3. 15. Bribery and collusion

      4. 16. Obstruction of officers, etc

    3. Commissioners’ receipts and expenses

      1. 17. Disposal of duties, etc

      2. 18. Remuneration and expenses of Commissioners

  3. Part III

    Customs and Excise Control Areas

    1. 19. Appointment of ports, etc

    2. 20. Approval of wharves

    3. 20(A).. Approved wharves

    4. 21. Control of movement of aircraft, etc. into and out of the United Kingdom

    5. 22. Approval of examination stations at customs and excise airports

    6. 22A. Examination stations

    7. 23. Control of movement of hovercraft

    8. 24. Control of movement of goods by pipe-line

    9. 25. Approval of transit sheds

    10. 25A. Transit sheds

    11. 26. Power to regulate movements of goods into and out of Northern Ireland by land

    12. 27. Officers’ powers of boarding

    13. 28. Officers’ powers of access, etc

    14. 29. Officers’ powers of detention of ships, etc

    15. 30. Control of movement of uncleared goods within or between port or airport and other places

    16. 31. Control of movement of goods to and from inland clearance depot, etc

    17. 32. Penalty for carrying away officers

    18. 33. Power to inspect aircraft, aerodromes, records, etc

    19. 34. Power to prevent flight of aircraft

  4. Part IV

    Control of Importation

    1. Inward entry and clearance

      1. 35. Report inwards

      2. 36. Provisions as to Her Majesty’s ships, etc

      3. 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 37A. Initial and supplementary entries

      5. 37B. Postponed entry

      6. 37C. Provisions supplementary to ss. 37A and 37B

      7. 38.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. 38A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      9. 38B. Correction and cancellation of entry

      10. 39. Entry of surplus stores

      11. 40. Removal of uncleared goods to Queen’s warehouse

      12. 41. Failure to comply with provisions as to entry

      13. 42. Power to regulate unloading, removal, etc. of imported goods

    2. Provisions as to duty on imported goods

      1. 43. Duty on imported goods

      2. 44. Exclusion of s. 43(1) for importers etc. keeping standing deposits

      3. 45. Deferred payment of customs duty

      4. 46. Goods to be warehoused without payment of duty

      5. 47. Relief from payment of duty of goods entered for transit or transhipment

      6. 48. Relief from payment of duty of goods temporarily imported

    3. Forfeiture, offences, etc. in connection with importation

      1. 49. Forfeiture of goods improperly imported

      2. 50. Penalty for improper importation of goods

      3. 51. Special provisions as to proof in Northern Ireland

  5. Part V

    Control of Exportation

    1. Outward entry and clearance of goods

      1. 52. Meaning for this Part of “dutiable or restricted goods”

      2. 53. Entry outwards of goods

      3. 54. Acceptance of incomplete entry

      4. 55. Correction and cancellation of entry

      5. 56. Failure to export

      6. 57. Delivery of entry by owner of exporting ship etc

      7. 58. Simplified clearance procedure

      8. 58A. Local export control

      9. 58B. Provisions supplementary to ss. 58 and 58A

      10. 58C. Pipe-lines and export of ships and aircraft

      11. 58D. Operative date for Community purposes

      12. 58E. Authentication of Community customs documents

      13. 59. Restrictions on putting export goods alongside for loading

      14. 60. Additional restrictions as to certain export goods

      15. 61. Provisions as to stores

      16. 62. Information, documentation, etc. as to export goods

    2. Outward entry and clearance of ships, etc

      1. 63. Entry outwards of exporting ships

      2. 64. Clearance outwards of ships and aircraft

      3. 65. Power to refuse or cancel clearance of ship or aircraft

    3. General regulation of exportation, etc

      1. 66. Power to make regulations as to exportation, etc

    4. Offences in relation to exportation

      1. 67. Offences in relation to exportation of goods

      2. 68. Offences in relation to exportation of prohibited or restricted goods

      3. 68A. Offences in relation to agricultural levies

      4. 68B. Special provisions as to proof in Northern Ireland

  6. Part VI

    Control of Coastwise Traffic

    1. 69. Coasting trade

    2. 70. Coasting trade—exceptional provisions

    3. 71. Clearance of coasting ship and transire

    4. 72. Additional powers of officers in relation to coasting ships

    5. 73. Power to make regulations as to carriage of goods coastwise, etc

    6. 74. Offences in connection with carriage of goods coastwise

  7. Part VII

    Customs and Excise Control: Supplementary Provisions

    1. Special requirements as to movement of certain goods

      1. 75. Explosives

    2. Keeping and preservation of records

      1. 75A. Records relating to importation and exportation

      2. 75B. Records relating to firearms

      3. 75C. Records relating to goods subject to certain transit arrangements

      4. 76.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Additional provisions as to information

      1. 77. Information in relation to goods imported or exported

      2. 77A. Information powers

      3. 77B. Information powers relating to firearms

      4. 77C. Information powers relating to goods subject to certain transit arrangements

      5. 78. Customs and excise control of persons entering or leaving the United Kingdom

      6. 79. Power to require evidence in support of information

      7. 80. Power to require information or production of documents where origin of goods exported is evidenced under Community law or practice

    4. Prevention of smuggling

      1. 81. Power to regulate small craft

      2. 82. Power to haul up revenue vessels, patrol coasts, etc

      3. 83. Penalty for removing seals, etc

      4. 84. Penalty for signalling to smugglers

      5. 85. Penalty for interfering with revenue vessels, etc

      6. 86. Special penalty where offender armed or disguised

      7. 87. Penalty for offering goods for sale as smuggled goods

    5. Forfeiture of ships, etc. for certain offences

      1. 88. Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods

      2. 89. Forfeiture of ship jettisoning cargo, etc

      3. 90. Forfeiture of ship or aircraft unable to account for missing cargo

      4. 91. Ships failing to bring to

  8. Part VIII

    Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines

    1. 92. Approval of warehouses

    2. 93. Regulation of warehouses and warehoused goods

    3. 94. Deficiency in warehoused goods

    4. 95. Deficiency in goods occurring in course of removal from warehouse without payment of duty

    5. 96. Deficiency in certain goods moved by pipe-line

    6. 97. Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line

    7. 98. Procedure on warehouse ceasing to be approved

    8. 99. Provisions as to deposit in Queen’s warehouse

    9. 100. General offences relating to warehouses and warehoused goods

  9. Part VIIIA

    Free Zones

    1. 100A. Designation of free zones

    2. 100B.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 100C.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 100D.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 100E.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 100F. Powers of search

  10. Part VIIIB

    REGISTERED EXCISE DEALERS AND SHIPPERS

    1. 100G. Registered excise dealers and shippers

    2. 100H. Registered excise dealers and shippers regulations

    3. 100J. Contravention of regulations etc

  11. Part IX

    Control of Excise Licence Trades and Revenue Traders

    1. Excise licences—general provisions

      1. 101. Excise licences

      2. 102. Payment for excise licences by cheque

      3. 103. Renewal of excise licences

      4. 104. Transfer and removal of excise licence trades and licences

      5. 105, 106... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 107. Power to require person carrying on excise licence trade to display sign

    2. General provisions as to entries of premises, etc

      1. 108. Making of entries

      2. 109. New or further entries of same premises

      3. 110. Proof as to entries

      4. 111. Offences in connection with entries

    3. General provisions as to revenue traders

      1. 112. Power of entry upon premises, etc. of revenue traders

      2. 113. Power to search for concealed pipes, etc

      3. 114. Power to prohibit use of certain substances in exciseable goods

      4. 115. Power to keep specimen on premises of revenue traders

      5. 116. Payment of excise duty by revenue traders

      6. 116A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 117. Execution and distress against revenue traders

      8. 118. Liability of ostensible owner or principal manager

  12. Part IXA

    PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES

    1. 118A. Duty of revenue traders to keep records

    2. 118B. Duty of revenue traders and others to furnish information and produce documents

    3. 118C. Entry and search of premises and persons

    4. 118D. Order for access to recorded information, etc

    5. 118E. Procedure when documents etc. are removed

    6. 118F. Failure of officer to comply with requirements under section 118E

    7. 118G. Offences under Part IXA

  13. Part X

    Duties and Drawbacks—General Provisions

    1. General provisions relating to imported goods

      1. 119. Delivery of imported goods on giving of security for duty

      2. 120. Regulations for determining origin of goods

      3. 121. Power to impose restrictions where duty depends on certain matters other than use

      4. 122. Regulations where customs duty depends on use

      5. 123. Repayment of duty where goods returned or destroyed by importer

      6. 124. Forfeiture for breach of certain conditions

      7. 125. Valuation of goods for purpose of ad valorem duties

      8. 126. Charge of excise duty on manufactured or composite imported articles

      9. 127.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Deferred payment of excise duty on goods

      1. 127A. Deferred payment of excise duty on goods

    3. General provisions relating to charge of duty on and delivery of goods

      1. 128. Restriction of delivery of goods

      2. 129. Power to remit or repay duty on denatured goods

      3. 130. Power to remit or repay duty on goods lost or destroyed, etc

      4. 131. Enforcement of bond in respect of goods removed without payment of duty

    4. Drawback, allowances, duties, etc.—general

      1. 132. Extension of drawback

      2. 133. General provisions as to claims for drawback

      3. 134. Drawback and allowance on goods damaged or destroyed after shipment

      4. 135. Time limit on payment of drawback or allowance

      5. 136. Offences in connection with claims for drawback, etc

      6. 137. Recovery of duties and calculation of duties, drawbacks, etc

      7. 137A. Recovery of overpaid excise duty

  14. Part XI

    Detention of Persons, Forfeiture and Legal Proceedings

    1. Detention of persons

      1. 138. Provisions as to detention of persons

    2. Forfeiture

      1. 139. Provisions as to detention, seizure and condemnation of goods, etc

      2. 140. Forfeiture of spirits

      3. 141. Forfeiture of ships, etc. used in connection with goods liable to forfeiture

      4. 142. Special provision as to forfeiture of larger ships

      5. 143. Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence

      6. 144. Protection of officers, etc. in relation to seizure and detention of goods, etc

    3. General provisions as to legal proceedings

      1. 145. Institution of proceedings

      2. 146. Service of process

      3. 146A. Time limits for proceedings

      4. 147. Proceedings for offences

      5. 148. Place of trial for offences

      6. 149. Non-payment of penalties, etc.: maximum terms of imprisonment

      7. 150. Incidental provisions as to legal proceedings

      8. 151. Application of penalties

      9. 152. Powers of Commissioners to mitigate penalties, etc

      10. 153. Proof of certain documents

      11. 154. Proof of certain other matters

      12. 155. Persons who may conduct proceedings

    4. Saving for outlying enactments of certain general provisions as to offences

      1. 156. Saving for outlying enactments of certain general provisions as to offences

  15. Part XII

    General and Miscellaneous

    1. General powers, etc

      1. 157. Bonds and security

      2. 158. Power to require provision of facilities

      3. 159. Power to examine and take account of goods

      4. 160. Power to take samples

      5. 161. Power to search premises: writ of assistance

      6. 161A. Power to search premises: search warrant

      7. 162. Power to enter land for or in connection with access to pipelines

      8. 163. Power to search vehicles or vessels

      9. 163A. Power to search articles

      10. 164. Power to search persons

      11. 165. Power to pay rewards

      12. 166. Agents

    2. General offences

      1. 167. Untrue declarations, etc

      2. 168. Counterfeiting documents, etc

      3. 169. False scales, etc

      4. 170. Penalty for fraudulent evasion of duty, etc

      5. 170A. Offence of handling goods subject to unpaid excise duty

      6. 170B. Offence of taking preparatory steps for evasion of excise duty

      7. 171. General provisions as to offences and penalties

    3. Miscellaneous

      1. 172. Regulations

      2. 173. Directions

      3. 174.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 175. Scotland—special provisions

      5. 176. Game licences. S.R. & O. 1908/844

      6. 177. Consequential amendments, repeals and saving and transitional provisions

      7. 178. Citation and commencement

  16. SCHEDULE 1

    Controlled Drugs: Variation of Punishments for Certain Offences under this Act

  17. SCHEDULE 2

    Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks

  18. SCHEDULE 3

    Provisions Relating to Forfeiture

  19. SCHEDULE 4

    Consequential Amendments

  20. SCHEDULE 5

    Transitory Consequential Amendments of Enactments Relating to Purchase Tax

  22. SCHEDULE 7

    Saving and Transitional Provisions

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]

Annotations:

Modifications etc. (not altering text)

C1Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)

C2Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)

C3Act modified by Car Tax Act 1983 (c. 53, SIF 40:2), s. 5(4)

C4Act 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)

C5Act amended by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

C6Act extended by S.I. 1985/910, reg. 3(1)

C7Act extended by S.I. 1988/1657, reg. 4(2)

C8Act modified by S.I. 1990/2167, art. 5

C9Act 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.)

C10Act 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.)

C11Act 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.)

C12Act 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))

Commencement Information

I1Act wholly in force on 1.4.1979, see s. 178(3)

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