Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.
Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(a)
S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of S.I. 1998/3086, art. 10(3)
Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(a); S.I. 2005/1126, art. 2(2)(h)
Words in s. 1(1) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(7), 44(2)(b)
Words in s. 1(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(1), 29(2)(b)(3)
S. 1(1): words in definition of "British ship" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(a) (with s. 312(1))
Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(b); S.I. 2005/1126, art. 2(2)(h)
Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 2
Word in s. 1(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(2)
Words in s. 1(1) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. 2.
In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of S.I. 1991/2725, reg. 3(2)(a)
Definition inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1
Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(b)
Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 1; S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3, Sch.
Definitions inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1
S. 1(1): definition of "free zone goods" substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 6
In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of S.I. 1991/2727, reg. 4(b)
Word in s. 1(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 225
S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by S.I. 1999/1042, arts. 1(2)(b), 4, Sch. 2 Pt. 1 para. 6; S.I. 1998/3178, art. 2(2), Sch. 4
Definition repealed by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 2
Words in s. 1(1) inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(2); S.I. 2009/3074, art. 2(q)
Words in s. 1(1) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(a); S.I. 1992/3104, art. 2(1).
Definition repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1
Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.
Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)
S. 1(1): definition of "representative" inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(4); S.I. 1997/1305, art. 2
Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. 1(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2
S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(2)
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(2)
Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(2) (with Sch. 29)
S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)
Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)
S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. 1(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2
S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(3)
Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(a) (with Sch. 29)
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(b)
Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(b) (with Sch. 29)
S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(4)
Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(c)
Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(c) (with Sch. 29)
Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)
S. 1(1): words in definition of "tons register" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(b) (with s. 312(1))
Words added by Finance (No. 2) Act 1987 (c. 51), s. 103(3)
Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)
Words in s. 1 added (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 89
Definition inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(1)
In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by S.I. 1991/2725, reg. 3(2)(b)
Words in s. 1(1) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(b); S.I. 1992/3104, art. 2(1).
Words in s. 1(3) substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(4)(5), Sch. 2 para. 1(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II
Word inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(2)
S. 1(4)(4A)(4B) substituted for s. 1(4) (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 1999 c. 16, s. 10(1)(2)
Words in s. 1(4)(a)(i) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 para. 1(2), 10; S.I. 2015/812, art. 2
S. 1(4A) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 1(3), 10; S.I. 2015/812, art. 2
Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))
Words in s. 5(3) substituted (1.1.1993) by virtue of S.I. 1992/3095, reg. 10(1), Sch. 1 para.3.
S. 1 amended by S.I. 1987/2114, reg. 2
S. 1 extended (prosp.) by 2002 c. 28, ss. 11(4), 16(2) (with s. 16(7))
S. 1 modified (30.10.2003) by Export Control Act 2002 (c. 28), ss. 11(4), 16(2) (with s. 16(7)); S.I. 2003/2629, art. 2(1)
S. 1: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)
S. 5 excluded by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 50, Sch. 10 para. 4(2)
S. 5 applied (1.5.2004) by The Products of Animal Origin (Third Country Imports) (England) Regulations 2004 (S.I. 2004/1214), regs. 1, 16(5) (with reg. 3)
S. 5 modified (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 10 (with reg. 25) (as amended (31.08.2023) by The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872), regs. 1(2), 3(7))
S. 5(3) modified by S.I. 1986/260, regs. 5(a), 18
In this Act, unless the context otherwise requires—
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in relation to imported goods, means—
goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or
goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;
in relation to goods for exportation, means—
goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or
goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport
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this Act,
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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;
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;
the provisions of the
the provisions of Chapter II of Part I of the Finance Act 1993;
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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);
the organisation, management or promotion of
the financing or facilitation of any such transactions or activities
, whether or not that trade or business is an excise licence trade,
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;
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This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.
Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—
Alcoholic Liquor Duties Act 1979
“beer ”
“brewer ” and
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“cider ”
“compounder ”
“distiller ”
“distiller’s warehouse ”
“dutiable alcoholic liquor ”
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“made-wine ”
“producer of made-wine ”
“producer of wine ”
“proof ”
“rectifier ”
“registered club ”
“spirits ”
“wine ”
Hydrocarbon Oil Duties Act 1979
“rebate ”
“refinery ”
Tobacco Products Duty Act 1979
“tobacco products ”
Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—
the goods are to be sold by retail either—
in the course of a
for consumption on board;
and
the goods are not treated as exported by virtue of regulations under section 12 of the
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In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.
A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.
In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.
The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the
This Part, Parts III to VII and Parts X to XII of this Act shall apply as if references to ships or vessels included references to hovercraft, and the said Parts III to VII shall apply in relation to an approved wharf or transit shed which is not in a port as if it were in a port.
All other provisions of the customs and excise Acts shall apply as if references (however expressed) to goods or passengers carried in or moved by ships or vessels included references to goods or passengers carried in or moved by hovercraft.
In all the provisions of the customs and excise Acts “landed ”, “loaded ”, “master ”, “shipped ”, “shipped as stores ”, “transhipment ”, “voyage ”, “waterborne ” and cognate expressions shall be construed in accordance with subsections (1) and (2) above.
References in the customs and excise Acts to goods imported or exported by land, or conveyed into or out of Northern Ireland by land, include references to goods imported, exported or conveyed across any part of the boundary of Northern Ireland; and it is hereby declared that in those Acts references to vehicles include references to hovercraft proceeding over land or water or partly over land and partly over water.
Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by hovercraft which is different from the provision made for the importation or exportation of goods by other means.
In the customs and excise Acts “shipping ” and “loading ” and cognate expressions, where used in relation to importation or exportation, include, in relation to importation or exportation by means of a pipe-line, the conveyance of goods by means of the pipe-line and the charging and discharging of goods into and from the pipe-line, but subject to any necessary modifications.
In the customs and excise Acts “
Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by means of a pipe-line which is different from the provision made for the importation or exportation of goods by other means.
The provisions of the Customs and Excise Acts 1979 relating to aircraft shall apply in relation to any aircraft belonging to or employed in the service of Her Majesty other than a military aircraft.
In this section “
The provisions of this section shall have effect for the purposes of the customs and excise Acts.
Subject to subsections (3) and (6) below, the time of importation of any goods shall be deemed to be—
where the goods are brought by sea, the time when the ship carrying them comes within the limits of a port;
where the goods are brought by air, the time when the aircraft carrying them lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier;
where the goods are brought by land, the time when the goods are brought across the boundary into Northern Ireland.
In the case of goods brought by sea of which entry is not required under
Subject to subsections (5) and (7) below, the time of exportation of any goods from the United Kingdom shall be deemed to be—
where the goods are exported by sea or air, the time when the goods are shipped for exportation;
where the goods are exported by land, the time when they are cleared by the proper officer at the last customs and excise station on their way to the boundary.
In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment which are exported by sea or air, the time of exportation shall be deemed to be the time when the exporting ship or aircraft departs from the last port or customs and excise airport at which it is cleared before departing for a destination outside the United Kingdom.
Goods imported by means of a pipe-line shall be treated as imported at the time when they are brought within the limits of a port or brought across the boundary into Northern Ireland.
Goods exported by means of a pipe-line shall be treated as exported at the time when they are charged into that pipe-line for exportation.
A ship shall be deemed to have arrived at or departed from a port at the time when the ship comes within or, as the case may be, leaves the limits of that port.