Customs and Excise Management Act 1979
Customs and Excise Management Act 1979 (1979 c. 2)
- Customs and Excise Management Act 1979 (1979 c. 2)
- Part I Preliminary
- 1 Interpretation.
- 2 Application to hovercraft.
- 3 Application to pipe-lines.
- 4 Application to certain Crown aircraft.
- 5 Time of importation, exportation, etc.
- Part II Administration
- Appointment and duties of Commissioners, officers, etc.
- 6 Appointment and general duties of Commissioners, etc.
- 7 Privileges of Commissioners, etc.
- 8 Exercise of powers and performance of duties.
- 8A Disclosure of customs information
- 8B Co-operation with other customs services
- 9 General duties of Commissioners in relation to customs matters concerning the European Communities.
- 10 Disclosure by Commissioners of certain information as to imported goods.
- 11 Assistance to be rendered by police, etc.
- 12 Power to hold inquiries.
- Offences in connection with Commissioners, officers, etc.
- 13 Unlawful assumption of character of officer, etc.
- 14 Failure to surrender commission, etc.
- 15 Bribery and collusion.
- 16 Obstruction of officers, etc.
- Commissioners’ receipts and expenses
- 17 Disposal of duties, etc.
- 18 Remuneration and expenses of Commissioners.
- Part III Customs and Excise Control Areas
- 19 Appointment of ports, etc.
- 20 Approval of wharves
- 20A Approved wharves
- 20B Approval of aerodromes
- 21 Control of movement of aircraft, etc. into and out of the United Kingdom.
- 22 Approval of examination stations at regulated aerodromes
- 22A Examination stations
- 23 Control of movement of hovercraft.
- 24 Control of movement of goods by pipe-line.
- 25 Approval of temporary storage facilities
- 25A Temporary storage facilities
- 26 Power to regulate movements of goods into and out of United Kingdom by land.
- 27 Officers’ powers of boarding.
- 28 Officers’ powers of access, etc.
- 29 Officers’ powers of detention of ships, etc.
- 30 Control of movement of uncleared goods within or between port or airport and other places.
- 31 Control of movement of goods to and from inland clearance depot, etc.
- 32 Penalty for carrying away officers.
- 33 Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc.
- 34 Power to prevent flight of aircraft or departure of railway vehicles.
- Part IV Control of Importation
- Control of entry of goods
- 35 Report inwards.
- 35A Obligation to confirm making of Customs declaration: particular vehicle operators
- 36 Provisions as to Her Majesty’s ships, etc.
- 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 37A Initial and supplementary entries.
- 37B Postponed entry.
- 37C Provisions supplementary to ss. 37A and 37B.
- 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 38A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 38B Correction and cancellation of entry.
- 39 Entry of surplus stores.
- 40 Removal of chargeable goods to Queen’s warehouse.
- 41 Failure to comply with customs formalities.
- 42 Power to regulate unloading, removal, etc. of imported goods.
- Provisions as to duty on imported goods
- 43 Excise duty on imported goods.
- 44 Exclusion of s. 43(1) for importers etc. keeping standing deposits.
- 45 Deferred payment of customs duty.
- 46 Goods to be warehoused without payment of duty.
- 47 Relief from payment of duty of goods entered for transit or transhipment.
- 48 Relief from payment of duty of goods temporarily imported.
- Forfeiture, offences, etc. in connection with importation
- 49 Forfeiture of goods improperly imported.
- 50 Penalty for improper importation of goods.
- 51 Special provisions as to proof in Northern Ireland.
- Part V Control of Exportation
- Breach of applicable export provisions etc
- 52 Meaning for this Part of “dutiable or restricted goods”.
- 52A Breach of applicable export provisions etc
- 53 Entry outwards of goods.
- 54 Acceptance of incomplete entry.
- 55 Correction and cancellation of entry.
- 56 Failure to export.
- 57 Delivery of entry by owner of exporting ship etc.
- 58 Simplified clearance procedure.
- 58A Local export control.
- 58B Provisions supplementary to ss. 58 and 58A.
- 58C Pipe-lines and export of ships and aircraft.
- 58D Operative date for Community purposes.
- 58E Authentication of Community customs documents.
- 59 Restrictions on putting export goods alongside for loading.
- 60 Additional restrictions as to certain export goods.
- 60A Power to make regulations about stores
- 60B Failure to comply with regulations under section 60A
- 61 Supplementary provision relating to stores.
- 62 Information, documentation, etc. as to export goods.
- Outward entry and clearance of ships, etc.
- 63 Entry outwards of exporting ships.
- 64 Clearance outwards of vehicles.
- 65 Power to refuse or cancel clearance of vehicle.
- General regulation of exportation, etc.
- 66 Power to make regulations as to exportation, etc.
- Offences in relation to exportation
- 67 Offences in relation to exportation of goods.
- 68 Offences in relation to exportation of prohibited or restricted goods.
- 68A Offences in relation to agricultural levies.
- 68B Special provisions as to proof in Northern Ireland.
- Part VI Control of Coastwise Traffic
- 69 Meaning of “coasting ship”
- 70 Coasting trade—exceptional provisions.
- 71 Clearance of coasting ship and transire.
- 72 Additional powers of officers in relation to coasting ships.
- 73 Power to make regulations as to carriage of goods coastwise, etc.
- 74 Offences in connection with carriage of goods coastwise.
- Part VII Customs and Excise Control: Supplementary Provisions
- Special requirements as to movement of certain goods
- 75 Explosives.
- Keeping and preservation of records
- 75A Records relating to importation and exportation.
- 75B Records relating to firearms
- 75C Records relating to goods subject to certain transit arrangements
- 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Additional provisions as to information
- 77 Information in relation to goods imported or exported.
- 77A Information powers.
- 77B Information powers relating to firearms
- 77C Information powers relating to goods subject to certain transit arrangements
- 78 Customs and excise control of persons entering or leaving the United Kingdom.
- 79 Power to require evidence in support of information.
- 80 Power to require information or production of documents where origin of goods exported is evidenced ....
- Prevention of smuggling
- 81 Power to regulate small craft.
- 82 Power to haul up revenue vessels, patrol coasts, etc.
- 83 Penalty for removing seals, etc.
- 84 Penalty for signalling to smugglers.
- 85 Penalty for interfering with revenue vessels, etc.
- 86 Special penalty where offender armed or disguised.
- 87 Penalty for offering goods for sale as smuggled goods.
- Forfeiture of ships, etc. for certain offences
- 88 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.
- 89 Forfeiture of ship jettisoning cargo, etc.
- 90 Forfeiture of ship , railway vehicle or aircraft unable to account for missing cargo.
- 91 Ships failing to bring to.
- Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
- 92 Approval of warehouses.
- 93 Regulation of warehouses and warehoused goods.
- 94 Deficiency in warehoused goods.
- 95 Deficiency in goods occurring in course of removal from warehouse without payment of duty.
- 96 Deficiency in certain goods moved by pipe-line.
- 97 Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line.
- 98 Procedure on warehouse ceasing to be approved.
- 99 Provisions as to deposit in Queen’s warehouse.
- 100 General offences relating to warehouses and warehoused goods.
- Part VIIIA Free Zones
- 100A Designation of free zones.
- 100B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 100C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 100D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 100E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 100F Powers of search.
- Part VIIIB REGISTERED EXCISE DEALERS AND SHIPPERS
- 100G Registered excise dealers and shippers.
- 100H Registered excise dealers and shippers regulations.
- 100J Contravention of regulations etc.
- Part IX Control of Excise Licence Trades and Revenue Traders
- Excise licences—general provisions
- 101 Excise licences.
- 102 Payment for excise licences by cheque.
- 103 Renewal of excise licences.
- 104 Transfer and removal of excise licence trades and licences.
- 105, 106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 107 Power to require person carrying on excise licence trade to display sign.
- General provisions as to entries of premises, etc.
- 108 Making of entries.
- 109 New or further entries of same premises.
- 110 Proof as to entries.
- 111 Offences in connection with entries.
- General provisions as to revenue traders
- 112 Power of entry upon premises, etc. of revenue traders.
- 112A Section 112: supplementary powers
- 113 Power to search for concealed pipes, etc.
- 114 Power to prohibit use of certain substances in exciseable goods.
- 115 Power to keep specimen on premises of revenue traders.
- 116 Payment of excise duty by revenue traders.
- 116A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 117 Execution and distress against revenue traders.
- 118 Liability of ostensible owner or principal manager.
- Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
- 118A Duty of revenue traders to keep records.
- 118B Duty of revenue traders and others to furnish information and produce documents.
- 118BA Further duty to provide information and documents
- 118BB Inspection powers: goods-based duties
- 118BC Inspection powers: gaming duty and machine games duty
- 118BCA Inspection powers: betting duties and remote gaming duty
- 118BD Inspection powers: supplementary provision
- 118C Entry and search of premises and persons.
- 118D Order for access to recorded information, etc.
- 118E Procedure when documents etc. are removed.
- 118F Failure of officer to comply with requirements under section 118E.
- 118G Offences under Part IXA.
- Part X Duties and Drawbacks—General Provisions
- General provisions relating to imported goods
- 119 Delivery of imported goods on giving of security for duty.
- 120 Regulations for determining origin of goods.
- 121 Power to impose restrictions where duty depends on certain matters ....
- 122 Regulations where customs duty depends on use.
- 123 Repayment of duty where goods returned or destroyed by importer.
- 124 Forfeiture for breach of certain conditions.
- 125 Valuation of goods for purpose of ad valorem duties.
- 126 Charge of excise duty on manufactured or composite imported articles.
- 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Deferred payment of excise duty on goods
- 127A Deferred payment of excise duty on goods.
- General provisions relating to charge of duty on and delivery of goods
- 128 Restriction of delivery of goods.
- 129 Power to remit or repay duty on denatured goods.
- 130 Power to remit or repay duty on goods lost or destroyed, etc.
- 131 Enforcement of bond in respect of goods removed without payment of excise duty.
- Drawback, allowances, duties, etc.—general
- 132 Extension of drawback.
- 133 General provisions as to claims for drawback.
- 134 Drawback and allowance on goods damaged or destroyed after shipment.
- 135 Time limit on payment of drawback or allowance.
- 136 Offences in connection with claims for drawback, etc.
- 137 Recovery of excise duties and calculation of excise duties, drawbacks, etc.
- 137A Recovery of overpaid excise duty.
- Part XI Detention of Persons, Forfeiture and Legal Proceedings
- Detention of persons
- 138 Provisions as to detention of persons.
- Forfeiture
- 139 Provisions as to detention, seizure and condemnation of goods, etc.
- 140 Forfeiture of spirits.
- 141 Forfeiture of ships, etc. used in connection with goods liable to forfeiture.
- 142 Special provision as to forfeiture of larger ships.
- 143 Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.
- 144 Protection of officers, etc. in relation to seizure and detention of goods, etc.
- General provisions as to legal proceedings
- 145 Institution of proceedings.
- 146 Service of process.
- 146A Time limits for proceedings.
- 147 Proceedings for offences.
- 148 Place of trial for offences.
- 149 Non-payment of penalties, etc.: maximum terms of imprisonment.
- 150 Incidental provisions as to legal proceedings.
- 151 Application of penalties.
- 152 Powers of Commissioners to mitigate penalties, etc.
- 153 Proof of certain documents.
- 154 Proof of certain other matters.
- 155 Persons who may conduct proceedings.
- Saving for outlying enactments of certain general provisions as to offences
- 156 Saving for outlying enactments of certain general provisions as to offences.
- Part XII General and Miscellaneous
- General powers, etc.
- 157 Bonds and security.
- 157A General information powers in relation to persons entering or leaving the United Kingdom
- 158 Power to require provision of facilities.
- 159 Power to examine and take account of goods.
- 160 Power to take samples.
- 160ZA Examination of goods and samples: supplementary
- 161 Power to search premises: writ of assistance.
- 161A Power to search premises: search warrant.
- 162 Power to enter land for or in connection with access to pipelines.
- 163 Power to search vehicles ...
- 163A Power to search articles.
- 164 Power to search persons.
- 164A Powers to search for cash
- 164B Power to scan for child sexual abuse images
- 165 Power to pay rewards.
- 166 Agents.
- Powers to make regulations about movement of goods
- 166A Regulations about movement of goods
- 166B Authorised economic operators
- 166C Regulations under sections 166A: further provision
- General offences
- 167 Untrue declarations, etc.
- 168 Counterfeiting documents, etc.
- 169 False scales, etc.
- 170 Penalty for fraudulent evasion of duty, etc.
- 170A Offence of handling goods subject to unpaid excise duty.
- 170B Offence of taking preparatory steps for evasion of excise duty.
- 171 General provisions as to offences and penalties.
- Miscellaneous
- 172 Regulations.
- 173 Directions.
- 174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 175 Scotland—special provisions.
- 176 Game licences. S.R. & O. 1908/844.
- 177 Consequential amendments, repeals and saving and transitional provisions.
- 178 Citation and commencement.
- SCHEDULES
- SCHEDULE 1 Controlled Drugs: Variation of Punishments for Certain Offences under this Act
- SCHEDULE 2 Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks
- Duties
- Drawbacks
- Supplementary
- Interpretation
- SCHEDULE 2A Supplementary provisions relating to the detention of things as liable to forfeiture
- Interpretation
- Period of detention
- Notice of detention
- Unauthorised removal or disposal: penalties etc
- SCHEDULE 3 Provisions Relating to Forfeiture
- Notice of seizure
- Notice of claim
- Condemnation
- Proceedings for condemnation by court
- Provisions as to proof
- Special provisions as to certain claimants
- Power to deal with seizures before condemnation, etc.
- Unauthorised removal or disposal: penalties etc
- SCHEDULE 4 Consequential Amendments
- Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder
- Diplomatic Privileges Act 1964
- Provisional Collection of Taxes Act 1964
- Consular Relations Act 1968
- Misuse of Drugs Act 1971
- Table of textual amendments
- SCHEDULE 5 Transitory Consequential Amendments of Enactments Relating to Purchase Tax
- Purchase Tax Act 1963
- Finance Act 1964
- Finance Act 1967
- SCHEDULE 6 REPEALS
- SCHEDULE 7 Saving and Transitional Provisions
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