“container ” includes any bundle or package and any [baggage,] box, cask or other receptacle whatsoever;
“the customs and excise Acts ” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;
“the Customs and Excise Acts 1979 ” means—
this Act,
the Customs and Excise Duties (General Reliefs) Act 1979,
the Alcoholic Liquor Duties Act 1979,
the Hydrocarbon Oil Duties Act 1979,
. . . and
the Tobacco Products Duty Act 1979;
. . .
“customs and excise airport ” has the meaning given by section 21(7) below;
“customs and excise station ” has the meaning given by section 26 below;
[ “designation order ” has the meaning given by section 100A(5);]
“drawback goods ” means goods in the case of which a claim for drawback has been or is to be made;
“dutiable goods ”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;
“dutiable or restricted goods ” has the meaning given by section 52 below;
“examination station ” has the meaning given by [section 22A] below;
[ “excise duty point ” has the meaning given by section 1 of the Finance (No. 2) Act 1992;]
“excise licence trade ” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;
“excise warehouse ” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;
“exporter ”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;
[ “free zone ” has the meaning given by section 100A(2);
[ “free zone goods ” are goods which are within a free zone;]
. . .]
“goods ” includes stores and baggage;
“holiday ”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;
“hovercraft ” means a hovercraft within the meaning of the Hovercraft Act 1968;
“importer ”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;
“justice ” and “justice of the peace ” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;
“land ” and “landing ”, in relation to aircraft, include alighting on water;
“law officer of the Crown ” means the Attorney General or [for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857] or in Northern Ireland the Attorney General for Northern Ireland;
“licence year ”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;
“master ”, in relation to a ship, includes any person having or taking the charge or command of the ship;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“night ” means the period between 11 pm and 5 am;
[“nuclear material” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);]
“occupier ”, in relation to any bonded premises, [includes any] person who has given security to the Crown in respect of those premises;
“officer ” means, subject to section 8(2) below, a person commissioned by the Commissioners;
“owner ”, in relation to an aircraft, includes the operator of the aircraft;
“owner ”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;
[ “perfect entry ” means an entry made in accordance with [regulation 5 of the Customs Controls on Importation of Goods Regulations 1991] or warehousing regulations, as the case may require;]
“pipe-line ” has the meaning given by section 65 of the Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);
“port ” means a port appointed by the Commissioners under section 19 below;
“prescribed area ” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;
“prescribed sum ”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;
“prohibited or restricted goods ” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;
“proper ”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;
“proprietor ”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;
“Queen’s warehouse ” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;
[ “ registered excise dealer and shipper ” means a revenue trader approved and registered by the Commissioners under section 100G below;
“registered excise dealers and shippers regulations ” means regulations under section 100G below;]
[ “representative ”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;]
“the revenue trade provisions of the customs and excise Acts ” means—
(a)
the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;
(b)
the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; . . .
(c)
the provisions of the Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) [; . . .
“revenue trader ” means
(a)
any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts [or which consists of or includes—
(i)
the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); . . .]
(ia)
[the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; . . .]
(ib)
[being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;
(ic)
the organisation, management or promotion of [gaming within the meaning of the Betting and Gaming Duties Act 1981 (see section 33(1))]]
(ii)
the financing or facilitation of any such transactions or activities [as are mentioned in sub-paragraph (i) [, (ia), (ib) or (ic)] above],
, whether or not that trade or business is an excise licence trade, [; and
(b)
any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),
and includes a registered club];
“ship ” and “vessel ” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);
“shipment ” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;
“stores ” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;
“tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the [Merchant Shipping Act 1995] or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;
“transit goods ”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;
“transit or transhipment ”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question [or transhipment of those goods for use as stores];
“transit shed ” has the meaning given by [section 25A] below;
[“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;]
[ “United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;]
“vehicle ” includes a railway vehicle;
[ “victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).]
“warehouse ”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section [and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below], be construed accordingly;
“warehousing regulations ” means regulations under section 93 below.