S. 43 modified by S.I. 1986/260, regs. 5(d) (as substituted by S.I. 1986/1019, reg. 2), 18

S. 43(1) modified by S.I. 1983/947, regs. 12, 13, 1988/1810, reg. 4 and 1988/1898, reg. 4 (S.I. 1983/947 is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 43(1) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 43(1) amended by S.I. 1992/3152, reg. 11(a).

S. 43: s. 43(1)(a) expressed to be amended (1.11.1993 - 31.10.1996) by virtue of S.I 1992/3152, reg. 11(a) (with S.I. 1996/2537, reg. 15(b))

1972 c. 68.

Words inserted by S.I. 1982/1324, reg. 2(2)

Words in s. 43(2) substituted (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. 2(a); S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3,Sch.

S. 43(2)(a) substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 7(2)

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1

S. 43(2)(c) substituted by S.I. 1982/1324, reg. 2(3)

S. 43(2A)–(2C) inserted by S.I. 1982/1324, reg. 2(4)

S. 43(2D) 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. 2(b); S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3,Sch.

1979 c. 3.

S. 43(4) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. 1

S. 43(5) excluded (20.10.1995) by S.I. 1995/2518, reg. 118(c)(i)

Words substituted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 8

S. 43(6)–(9) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 7(4)

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))

S. 43 modified (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 12 (with reg. 25) (as amended (31.08.2023) by The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872), regs. 1(2), 3(8))

Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with art. 3(2)(3), 4(2), 6(4)(5))

Words in s. 43 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(10)

Word in s. 43(5) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(7)(a)

Word in s. 43(5) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(7)(b)

Words in s. 43(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(2)(a)

Word in s. 43(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(2)(b)

Words in s. 43(2) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(3)(a)

S. 43(2)(c)(i) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(3)(b)(i)

Words in s. 43(2)(c)(ii) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(3)(b)(ii)

Words in s. 43(2D) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(5)

Word in s. 43(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(6)(a)

Words in s. 43(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(6)(b)

Words in s. 43(6) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(8)(a)

Word in s. 43(6) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(8)(c)

Words in s. 43(6)(b) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(8)(b)

S. 43(8)(9) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(9)

S. 43(2A)-(2C) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(4)

Word in s. 44 inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 38

S. 45 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 39

S. 46 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 40

S. 47 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 41

S. 48 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 42

http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/provisions-as-to-duty-on-imported-goods/2018-09-13Customs and Excise Management Act 1979An 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.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2018-09-13Part IV Control of Importation Provisions as to duty on imported goods
43DutyExcise duty on imported goods. 1

Save as permitted by or under the customs and excise Acts or section 2(2) of the European Communities Act 1972 or any EU regulation or other instrument having the force of law, no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any excise duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.

2

Subject to subsections (2A), (2B) (2C) and (2D) below, the duties of customs or excise and the rates thereof chargeable on imported goods—

a

if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;

b

if entry or, in the case of goods entered by bill of sight, perfect entry is made thereof for warehousing, shall be ascertained in accordance with warehousing regulations;

c

if no entry is made thereof and the goods are not declared under section 78 below shall be—

i

as respects EU customs duties, those in force with respect to such goods at the time of their entry into the customs territory of the European Union ; and

ii

as respects other duties, those in force with respect to such goods at the time of their importation.

2A

Where the Commissioners require a duty of customs to be paid because of a failure to comply with a condition or other obligation imposed under section 47 or 48 below (not being a condition or obligation required to be complied with before the goods were allowed to be removed or delivered) the duty shall be charged as if entry of the goods had been accepted at the time when the non-compliance occurred.

2B

Where any duties of customs are chargeable in respect of waste or debris resulting from the destruction of imported goods in free circulation, those duties and their rates shall be those in force at the time when the goods were destroyed.

2C

As respects goods which have been unlawfully removed from customs charge, subsection (2)(c) above shall have effect with respect to any duties of customs as if they had entered the customs territory of the European Union , or, as the case may be, had been imported at the time of their removal.

2D

Nothing in the provisions of subsections (1) and (2) above or of subsection (6) below or in any exception to any of those provisions made by or under any of sections 44 to 48section 44 below shall have effect for the purposes of any duty of excise chargeable on any goods for which—

a

the excise duty point is fixed by regulations under section 1 of the Finance (No. 2) Act 1992; and

b

the applicable rate of duty is determined in accordance with subsection (2) of that section.

3

Any goods brought or coming into the United Kingdom by sea otherwise than as cargo, stores or baggage carried in a ship shall be chargeable with the like excise duty, if any, as would be applicable to those goods if they had been imported as merchandise; and if any question arises as to the origin of the goods they shall, unless that question is determined under section 120 below, section 14 of the Customs and Excise Duties (General Reliefs) Act 1979 (produce of the sea or continental shelf) or under a EU regulation or other instrument having the force of law, be deemed to be the produce of such country as the Commissioners may on investigation determine.

4

Where, in accordance with approval given by the Commissioners, entry of goods is made by any method involving the use of a computer, subsection (2) above shall have effect as if the reference in paragraph (a) to the time of the delivery of the entry were a reference to the time when particulars contained in the entry are accepted by the computer.

5

Subject to sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs for re-imported goods) and save as provided by or under any such enactments or instruments as are mentioned in subsection (1) above, any goods which are re-imported into the United Kingdom after exportation from the United Kingdom or the Isle of Man, whether they were manufactured or produced in or outside the United Kingdom and whether or not any excise duty was paid thereon at a previous importation, shall be treated for the purpose of charging excise duty—

a

as if they were being imported for the first time; and

b

in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.

6

Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of customs or excise chargeable on the goods between—

a

the time mentioned in subsection (2)(a) above; and

b

the time when the goods are cleared from customs and excise charge,

the rate of the excise duty chargeable on the goods shall, if the importer so requests, be that in force at the time mentioned in paragraph (b) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.

7

Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.

8

Where the samples are taken of goods under section 38A above and the quantity of the goods covered by the entry which is subsequently delivered does not include the samples the duties of customs and the rates of those duties chargeable on the samples shall be those in force at the time when the application under subsection (1) of that section was made and shall be determined by reference to the particulars contained in the application.

9

Where a substituted entry is delivered under section 38(2) or 38B(2) above the entry referred to in subsection (2)(a) above is the original entry.

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

Where the Commissioners so direct, section 43(1) above shall not apply if and so long as the importer or his agent pays to, and keeps deposited with, the Commissioners a sum by way of standing deposit sufficient in their opinion to cover any excise duty which may become payable in respect of goods entered by that importer or agent, and if the importer or agent complies with such other conditions as the Commissioners may impose.

45 Deferred payment of customs duty.1

The Commissioners may by regulations provide for the payment of customs duty to be deferred in such cases as may be specified by the regulations and subject to such conditions as may be imposed by or under the regulations; and duty of which payment is deferred under the regulations shall be treated, for such purposes as may be specified thereby, as if it had been paid.

2

Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.

46 Goods to be warehoused without payment of duty.

Any goods which are on their importation permitted to be entered for warehousing shall be allowed, subject to such conditions or restrictions as may be imposed by or under warehousing regulations, to be warehoused without payment of duty.

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

Where any goods are entered for transit or transhipment, the Commissioners may allow the goods to be removed for that purpose, subject to such conditions and restrictions as they see fit, without payment of duty.

48 Relief from payment of duty of goods temporarily imported.

In such cases as the Commissioners may by regulations prescribe, where the Commissioners are satisfied that goods are imported only temporarily with a view to subsequent re-exportation, they may permit the goods to be delivered on importation, subject to such conditions as they see fit to impose, without payment of duty.

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<destination href="#section-47"/>
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<timeInterval start="#effective-date-1" end="#effective-date-2" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-1" end="#effective-date-3" refersTo="#period-concept4"/>
</temporalGroup>
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<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2023/30" showAs="Finance (No. 2) Act 2023"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2018.09.13" showAs="since 2018-09-13"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2018.09.13-2018.11.22" showAs="from 2018-09-13 until 2018-11-22"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2018.09.13-2020.12.31" showAs="from 2018-09-13 until 2020-12-31"/>
<TLCConcept eId="period-concept4" href="/ontology/time/-2020.12.31" showAs=" before 2020-12-31"/>
</references>
<notes source="#source">
<note class="commentary C" eId="c14772781">
<p>
S. 43 modified by
<ref href="http://www.legislation.gov.uk/id/uksi/1986/260">S.I. 1986/260</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1986/260/regulation/5">regs. 5</ref>
(
<em>d</em>
) (as substituted by
<ref href="http://www.legislation.gov.uk/id/uksi/1986/1019">S.I. 1986/1019</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1986/1019/regulation/2">reg. 2</ref>
), 18
</p>
</note>
<note class="commentary C" eId="c14772791">
<p>
S. 43(1) modified by
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/1988">1988</ref>
/1810, reg. 4 and 1988/1898, reg. 4 (
<ref href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
is revoked 1.1.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note class="commentary C" eId="c14772801">
<p>
S. 43(1) amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<em>a</em>
) (which S.I. is revoked 1.1.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
<p>
S. 43(1) amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
.
</p>
<p>
S. 43: s. 43(1)(a) expressed to be amended (1.11.1993 - 31.10.1996) by virtue of S.I 1992/3152, reg. 11(a) (with
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2537">S.I. 1996/2537</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/2537/regulation/15/b">reg. 15(b)</ref>
)
</p>
</note>
<note class="commentary M" eId="c14772811">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1972/68">1972 c. 68</ref>
.
</p>
</note>
<note class="commentary F" eId="c14772821">
<p>
Words inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/1982/1324">S.I. 1982/1324</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1982/1324/regulation/2/2">reg. 2(2)</ref>
</p>
</note>
<note class="commentary F" eId="c14772831">
<p>
Words in s. 43(2) substituted (1.12.1992 in so far as mentioned in
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as then not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5">s. 1(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/2/a">Sch. 1 para. 2(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt. 2</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,Sch.
</p>
</note>
<note class="commentary F" eId="c14772841">
<p>
S. 43(2)(
<em>a</em>
) substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/10/1">s. 10(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/6/paragraph/7/2">Sch. 6 para. 7(2)</ref>
</p>
</note>
<note class="commentary F" eId="c14772851">
<p>
Words repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I">Sch. 19 Pt. 1</ref>
</p>
</note>
<note class="commentary F" eId="c14772861">
<p>
S. 43(2)(
<em>c</em>
) substituted by
<ref href="http://www.legislation.gov.uk/id/uksi/1982/1324">S.I. 1982/1324</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1982/1324/regulation/2/3">reg. 2(3)</ref>
</p>
</note>
<note class="commentary F" eId="c14772871">
<p>
S. 43(2A)–(2C) inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/1982/1324">S.I. 1982/1324</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1982/1324/regulation/2/4">reg. 2(4)</ref>
</p>
</note>
<note class="commentary F" eId="c14772881">
<p>
S. 43(2D) inserted (1.12.1992 in so far as mentioned in
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as then not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5">s. 1(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/2/b">Sch. 1 para. 2(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt. 2</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,Sch.
</p>
</note>
<note class="commentary M" eId="c14772891">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3">1979 c. 3</ref>
.
</p>
</note>
<note class="commentary F" eId="c14772901">
<p>
S. 43(4) repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I">Sch. 19 Pt. 1</ref>
</p>
</note>
<note class="commentary C" eId="c14772911">
<p>
S. 43(5) excluded (20.10.1995) by
<ref href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/c/i">reg. 118(c)(i)</ref>
</p>
</note>
<note class="commentary F" eId="c14772921">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/8">Sch. 1 para. 8</ref>
</p>
</note>
<note class="commentary F" eId="c14772931">
<p>
S. 43(6)–(9) inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/10/1">s. 10(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/6/paragraph/7/4">Sch. 6 para. 7(4)</ref>
</p>
</note>
<note class="commentary F" eId="key-b2509ff0ebe59fb37e644c44bb44fec6">
<p>
Words in Act substituted (22.4.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-785ee56ffdb43129dc5c8752f007d33c">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43">S. 43</ref>
modified (10.1.2012) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/12">12</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25">reg. 25</ref>
) (as amended (31.08.2023) by
<ref href="http://www.legislation.gov.uk/id/uksi/2023/872">The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/872/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/872/regulation/3/8">3(8)</ref>
)
</p>
</note>
<note class="commentary F" eId="M_F_ebb324b2-f52d-456f-cd00-b797634dcf7f">
<p>
Words in Act substituted (22.4.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6">6</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2/3">art. 3(2)(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4/5">6(4)(5)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-dbc302dca4f70a54297037f16c6b33da">
<p>
Words in s. 43 heading substituted (13.9.2018 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/10">Sch. 7 para. 37(10)</ref>
</p>
</note>
<note class="commentary F" eId="key-6439c2755f970554b9c8602b7c2b7614">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/5">s. 43(5)</ref>
inserted (13.9.2018 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/7/a">Sch. 7 para. 37(7)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-9b42f00fd92a632b171bbaf9c8b2a47b">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/5">s. 43(5)</ref>
inserted (13.9.2018 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/7/b">Sch. 7 para. 37(7)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-bbc3d85fa57fdd8efee2f29f2e6c6fa2">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/1">s. 43(1)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/2/a">Sch. 7 para. 37(2)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-9d63f36f66f2f5d9edde2b824c6530d0">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/1">s. 43(1)</ref>
inserted (13.9.2018 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/2/b">Sch. 7 para. 37(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-9e0843cef3599ce6d371076640628ead">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2">s. 43(2)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/a">Sch. 7 para. 37(3)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-18753144236a3bd3711c15d99172f82b">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2/c/i">S. 43(2)(c)(i)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/b/i">Sch. 7 para. 37(3)(b)(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-b3d6484e99a62ab06e1b971805bf34a3">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2/c/ii">s. 43(2)(c)(ii)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/b/ii">Sch. 7 para. 37(3)(b)(ii)</ref>
</p>
</note>
<note class="commentary F" eId="key-e1f88f0629f50214cb10f43861981af4">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2D">s. 43(2D)</ref>
substituted (13.9.2018 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/5">Sch. 7 para. 37(5)</ref>
</p>
</note>
<note class="commentary F" eId="key-9f5f9acdac2a25528f13d33c7c5db981">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/3">s. 43(3)</ref>
inserted (13.9.2018 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/6/a">Sch. 7 para. 37(6)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-026f91d853a8e31d2473c9239c338cb1">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/3">s. 43(3)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/6/b">Sch. 7 para. 37(6)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-7e47b612db93f1860bebfc9e44f40720">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/6">s. 43(6)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/a">Sch. 7 para. 37(8)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-7e56a7c8daed639749502a7c2cadbffa">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/6">s. 43(6)</ref>
inserted (13.9.2018 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/c">Sch. 7 para. 37(8)(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-b70da107fd7a384fe3b16bcd867d45fe">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/6/b">s. 43(6)(b)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/b">Sch. 7 para. 37(8)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-fd4326c6611c5860a7eac74eadfd3acc">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/8">S. 43(8)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/9">(9)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/9">Sch. 7 para. 37(9)</ref>
</p>
</note>
<note class="commentary F" eId="key-f095d57c3fa406246dfa3cdb8a1b33aa">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2A" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2C">S. 43(2A)-(2C)</rref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/4">Sch. 7 para. 37(4)</ref>
</p>
</note>
<note class="commentary F" eId="key-5a8b493891a59588b7c2e6448fb3575e">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/44">s. 44</ref>
inserted (13.9.2018 for specified purposes) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/38">Sch. 7 para. 38</ref>
</p>
</note>
<note class="commentary F" eId="key-01b2cb3a1c752ca93e6fac515831a264">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/45">S. 45</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/39">Sch. 7 para. 39</ref>
</p>
</note>
<note class="commentary F" eId="key-0381d70dc9ec41846dc5b1876dc53802">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/46">S. 46</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/40">Sch. 7 para. 40</ref>
</p>
</note>
<note class="commentary F" eId="key-88f49d99b4166c948f16a054fd25aa64">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/47">S. 47</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/41">Sch. 7 para. 41</ref>
</p>
</note>
<note class="commentary F" eId="key-f3e1398e50e22364a3b6792adade8237">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/48">S. 48</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/42">Sch. 7 para. 42</ref>
</p>
</note>
</notes>
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<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>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.</dc:description>
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<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/2018-09-13" title="Part IV"/>
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<ukm:AffectingProvisions>
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<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
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<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
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<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
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<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
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<portionBody eId="body" period="#period2">
<part eId="part-IV" period="#period4">
<num>Part IV</num>
<heading> Control of Importation</heading>
<hcontainer name="crossheading" eId="part-IV-crossheading-provisions-as-to-duty-on-imported-goods" period="#period4">
<heading> Provisions as to duty on imported goods</heading>
<section eId="section-43" period="#period4">
<num>
<noteRef href="#key-785ee56ffdb43129dc5c8752f007d33c" marker="C5" class="commentary C"/>
43
</num>
<heading>
<noteRef href="#c14772781" marker="C1" class="commentary C"/>
<del class="key-dbc302dca4f70a54297037f16c6b33da-1542116780256 first last">
<noteRef href="#key-dbc302dca4f70a54297037f16c6b33da" marker="F13" class="commentary attribute F"/>
Duty
</del>
<ins class="key-dbc302dca4f70a54297037f16c6b33da-1542116780257 first last">
<noteRef href="#key-dbc302dca4f70a54297037f16c6b33da" marker="F13" class="commentary attribute F"/>
Excise duty
</ins>
on imported goods.
</heading>
<subsection eId="section-43-1" period="#period1">
<num>
<noteRef href="#c14772791" marker="C2" class="commentary C"/>
<noteRef href="#c14772801" marker="C3" class="commentary C"/>
1
</num>
<content>
<p>
Save as permitted by or under the customs and excise Acts
<del class="key-bbc3d85fa57fdd8efee2f29f2e6c6fa2-1542277555510 first">
<noteRef href="#key-bbc3d85fa57fdd8efee2f29f2e6c6fa2" marker="F16" class="commentary attribute F"/>
or section 2(2) of the
</del>
<noteRef href="#c14772811" marker="M1" class="commentary M"/>
<del class="key-bbc3d85fa57fdd8efee2f29f2e6c6fa2-1542277555510">European Communities Act 1972 or any </del>
<del class="key-bbc3d85fa57fdd8efee2f29f2e6c6fa2-1542277555510">
<ins class="substitution M_F_ebb324b2-f52d-456f-cd00-b797634dcf7f-1535104856711 first last">
<noteRef href="#M_F_ebb324b2-f52d-456f-cd00-b797634dcf7f" marker="F12" class="commentary attribute F"/>
EU
</ins>
</del>
<del class="key-bbc3d85fa57fdd8efee2f29f2e6c6fa2-1542277555510 last"> regulation or other instrument having the force of law</del>
, no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any
<ins class="key-9d63f36f66f2f5d9edde2b824c6530d0-1542277575676 first last">
<noteRef href="#key-9d63f36f66f2f5d9edde2b824c6530d0" marker="F17" class="commentary attribute F"/>
excise
</ins>
duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.
</p>
</content>
</subsection>
<subsection eId="section-43-2" period="#period1">
<num>2</num>
<intro>
<p>
<ins class="d29p3891 first">
<noteRef href="#c14772821" marker="F1" class="commentary attribute F"/>
Subject to subsections (2A), (2B)
</ins>
<ins class="d29p3891">
<ins class="d29p3893 first last">
<noteRef href="#c14772831" marker="F2" class="commentary attribute F"/>
(2C) and (2D)
</ins>
</ins>
<ins class="d29p3891 last"> below,</ins>
the duties of
<del class="key-9e0843cef3599ce6d371076640628ead-1542277600415 first last">
<noteRef href="#key-9e0843cef3599ce6d371076640628ead" marker="F18" class="commentary attribute F"/>
customs or
</del>
excise and the rates thereof chargeable on imported goods—
</p>
</intro>
<paragraph eId="section-43-2-a">
<num>
<ins class="d29p3899 first">
<noteRef href="#c14772841" marker="F3" class="commentary attribute F"/>
a
</ins>
</num>
<content>
<p>
<ins class="d29p3899 last">if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-43-2-b">
<num>b</num>
<content>
<p>
if entry
<ins class="d29p3913 first last">
<noteRef href="#c14772851" marker="F4" class="commentary attribute F"/>
or, in the case of goods entered by bill of sight, perfect entry
</ins>
is made thereof for warehousing, shall be ascertained in accordance with warehousing regulations;
</p>
</content>
</paragraph>
<paragraph eId="section-43-2-c" period="#period1">
<num>
<ins class="d29p3917 first">
<noteRef href="#c14772861" marker="F5" class="commentary attribute F"/>
c
</ins>
</num>
<intro>
<p>
<ins class="d29p3917">if no entry is made thereof and the goods are not declared under section 78 below shall be—</ins>
</p>
</intro>
<subparagraph eId="section-43-2-c-i" period="#period1">
<num>
<ins class="d29p3917">i</ins>
</num>
<content>
<p>
<ins class="d29p3917">
<del class="key-18753144236a3bd3711c15d99172f82b-1542277617007 first">
<noteRef href="#key-18753144236a3bd3711c15d99172f82b" marker="F19" class="commentary attribute F"/>
as respects
</del>
</ins>
<ins class="d29p3917">
<del class="key-18753144236a3bd3711c15d99172f82b-1542277617007">
<ins class="substitution M_F_ebb324b2-f52d-456f-cd00-b797634dcf7f-1535104943159 first last">
<noteRef href="#M_F_ebb324b2-f52d-456f-cd00-b797634dcf7f" marker="F12" class="commentary attribute F"/>
EU
</ins>
</del>
</ins>
<ins class="d29p3917">
<del class="key-18753144236a3bd3711c15d99172f82b-1542277617007"> customs duties, those in force with respect to such goods at the time of their entry into the customs territory of the </del>
</ins>
<ins class="d29p3917">
<del class="key-18753144236a3bd3711c15d99172f82b-1542277617007">
<ins class="substitution key-b2509ff0ebe59fb37e644c44bb44fec6-1531476937629 first last">
<noteRef href="#key-b2509ff0ebe59fb37e644c44bb44fec6" marker="F11" class="commentary attribute F"/>
European Union
</ins>
</del>
</ins>
<ins class="d29p3917">
<del class="key-18753144236a3bd3711c15d99172f82b-1542277617007 last"> ; and</del>
</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-43-2-c-ii" period="#period1">
<num>
<ins class="d29p3917">ii</ins>
</num>
<content>
<p>
<ins class="d29p3917">
<del class="key-b3d6484e99a62ab06e1b971805bf34a3-1542277646577 first last">
<noteRef href="#key-b3d6484e99a62ab06e1b971805bf34a3" marker="F20" class="commentary attribute F"/>
as respects other duties,
</del>
</ins>
<ins class="d29p3917 last"> those in force with respect to such goods at the time of their importation.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection eId="section-43-2A" period="#period4">
<num>
<ins class="d29p3937 first">
<noteRef href="#c14772871" marker="F6" class="commentary attribute F"/>
2A
</ins>
</num>
<content>
<p>
<ins class="d29p3937">
<del class="key-f095d57c3fa406246dfa3cdb8a1b33aa-1542277911662 first last">
<noteRef href="#key-f095d57c3fa406246dfa3cdb8a1b33aa" marker="F28" class="commentary attribute F"/>
Where the Commissioners require a duty of customs to be paid because of a failure to comply with a condition or other obligation imposed under section 47 or 48 below (not being a condition or obligation required to be complied with before the goods were allowed to be removed or delivered) the duty shall be charged as if entry of the goods had been accepted at the time when the non-compliance occurred.
</del>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-2B" period="#period4">
<num>
<ins class="d29p3937">2B</ins>
</num>
<content>
<p>
<ins class="d29p3937">
<del class="key-f095d57c3fa406246dfa3cdb8a1b33aa-1542277921155 first last">
<noteRef href="#key-f095d57c3fa406246dfa3cdb8a1b33aa" marker="F28" class="commentary attribute F"/>
Where any duties of customs are chargeable in respect of waste or debris resulting from the destruction of imported goods in free circulation, those duties and their rates shall be those in force at the time when the goods were destroyed.
</del>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-2C" period="#period4">
<num>
<ins class="d29p3937">2C</ins>
</num>
<content>
<p>
<ins class="d29p3937">
<del class="key-f095d57c3fa406246dfa3cdb8a1b33aa-1542277927297 first">
<noteRef href="#key-f095d57c3fa406246dfa3cdb8a1b33aa" marker="F28" class="commentary attribute F"/>
As respects goods which have been unlawfully removed from customs charge, subsection (2)(
</del>
</ins>
<em>
<ins class="d29p3937">
<del class="key-f095d57c3fa406246dfa3cdb8a1b33aa-1542277927297">c</del>
</ins>
</em>
<ins class="d29p3937">
<del class="key-f095d57c3fa406246dfa3cdb8a1b33aa-1542277927297">) above shall have effect with respect to any duties of customs as if they had entered the customs territory of the </del>
</ins>
<ins class="d29p3937">
<del class="key-f095d57c3fa406246dfa3cdb8a1b33aa-1542277927297">
<ins class="substitution key-b2509ff0ebe59fb37e644c44bb44fec6-1531477049399 first last">
<noteRef href="#key-b2509ff0ebe59fb37e644c44bb44fec6" marker="F11" class="commentary attribute F"/>
European Union
</ins>
</del>
</ins>
<ins class="d29p3937 last">
<del class="key-f095d57c3fa406246dfa3cdb8a1b33aa-1542277927297 last"> , or, as the case may be, had been imported at the time of their removal.</del>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-2D" period="#period1">
<num>
<ins class="d29p3960 first">
<noteRef href="#c14772881" marker="F7" class="commentary attribute F"/>
2D
</ins>
</num>
<intro>
<p>
<ins class="d29p3960">Nothing in the provisions of subsections (1) and (2) above or of subsection (6) below or in any exception to any of those provisions made by or under </ins>
<ins class="d29p3960">
<del class="key-e1f88f0629f50214cb10f43861981af4-1542277677170 first last">
<noteRef href="#key-e1f88f0629f50214cb10f43861981af4" marker="F21" class="commentary attribute F"/>
any of sections 44 to 48
</del>
</ins>
<ins class="d29p3960">
<ins class="key-e1f88f0629f50214cb10f43861981af4-1542277677171 first last">
<noteRef href="#key-e1f88f0629f50214cb10f43861981af4" marker="F21" class="commentary attribute F"/>
section 44
</ins>
</ins>
<ins class="d29p3960"> below shall have effect for the purposes of any duty of excise chargeable on any goods for which—</ins>
</p>
</intro>
<paragraph eId="section-43-2D-a">
<num>
<ins class="d29p3960">a</ins>
</num>
<content>
<p>
<ins class="d29p3960">the excise duty point is fixed by regulations under section 1 of the Finance (</ins>
<abbr title="Number" xml:lang="">
<ins class="d29p3960">No.</ins>
</abbr>
<ins class="d29p3960"> 2) Act 1992; and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-43-2D-b">
<num>
<ins class="d29p3960">b</ins>
</num>
<content>
<p>
<ins class="d29p3960 last">the applicable rate of duty is determined in accordance with subsection (2) of that section.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-43-3" period="#period1">
<num>3</num>
<content>
<p>
Any goods brought or coming into the United Kingdom by sea otherwise than as cargo, stores or baggage carried in a ship shall be chargeable with the like
<ins class="key-9f5f9acdac2a25528f13d33c7c5db981-1542277744345 first last">
<noteRef href="#key-9f5f9acdac2a25528f13d33c7c5db981" marker="F22" class="commentary attribute F"/>
excise
</ins>
duty, if any, as would be applicable to those goods if they had been imported as merchandise
<del class="key-026f91d853a8e31d2473c9239c338cb1-1542277790995 first">
<noteRef href="#key-026f91d853a8e31d2473c9239c338cb1" marker="F23" class="commentary attribute F"/>
; and if any question arises as to the origin of the goods they shall, unless that question is determined under section 120 below, section 14 of the
</del>
<noteRef href="#c14772891" marker="M2" class="commentary M"/>
<del class="key-026f91d853a8e31d2473c9239c338cb1-1542277790995">Customs and Excise Duties (General Reliefs) Act 1979 (produce of the sea or continental shelf) or under a </del>
<del class="key-026f91d853a8e31d2473c9239c338cb1-1542277790995">
<ins class="substitution M_F_ebb324b2-f52d-456f-cd00-b797634dcf7f-1535105039470 first last">
<noteRef href="#M_F_ebb324b2-f52d-456f-cd00-b797634dcf7f" marker="F12" class="commentary attribute F"/>
EU
</ins>
</del>
<del class="key-026f91d853a8e31d2473c9239c338cb1-1542277790995 last"> regulation or other instrument having the force of law, be deemed to be the produce of such country as the Commissioners may on investigation determine</del>
.
</p>
</content>
</subsection>
<subsection eId="section-43-4">
<num>
<ins class="d29p3988 first">
<noteRef href="#c14772901" marker="F8" class="commentary attribute F"/>
4
</ins>
</num>
<content>
<p>
<ins class="d29p3988 last">Where, in accordance with approval given by the Commissioners, entry of goods is made by any method involving the use of a computer, subsection (2) above shall have effect as if the reference in paragraph (a) to the time of the delivery of the entry were a reference to the time when particulars contained in the entry are accepted by the computer.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-5" period="#period1">
<num>
<noteRef href="#c14772911" marker="C4" class="commentary C"/>
5
</num>
<intro>
<p>
Subject to sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs for re-imported goods) and save as provided by or under any such enactments or instruments as are mentioned in subsection (1) above, any goods which are re-imported into the United Kingdom
<ins class="d29p4004 first last">
<noteRef href="#c14772921" marker="F9" class="commentary attribute F"/>
after exportation from the United Kingdom or the Isle of Man
</ins>
, whether they were manufactured or produced in or outside the United Kingdom and whether or not any
<ins class="key-6439c2755f970554b9c8602b7c2b7614-1542277492351 first last">
<noteRef href="#key-6439c2755f970554b9c8602b7c2b7614" marker="F14" class="commentary attribute F"/>
excise
</ins>
duty was paid thereon at a previous importation, shall be treated for the purpose of charging
<ins class="key-9b42f00fd92a632b171bbaf9c8b2a47b-1542277515764 first last">
<noteRef href="#key-9b42f00fd92a632b171bbaf9c8b2a47b" marker="F15" class="commentary attribute F"/>
excise
</ins>
duty—
</p>
</intro>
<paragraph eId="section-43-5-a">
<num>a</num>
<content>
<p>as if they were being imported for the first time; and</p>
</content>
</paragraph>
<paragraph eId="section-43-5-b">
<num>b</num>
<content>
<p>in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-43-6" period="#period1">
<num>
<ins class="d29p4020 first">
<noteRef href="#c14772931" marker="F10" class="commentary attribute F"/>
6
</ins>
</num>
<intro>
<p>
<ins class="d29p4020">Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of </ins>
<ins class="d29p4020">
<del class="key-7e47b612db93f1860bebfc9e44f40720-1542277815679 first last">
<noteRef href="#key-7e47b612db93f1860bebfc9e44f40720" marker="F24" class="commentary attribute F"/>
customs or
</del>
</ins>
<ins class="d29p4020"> excise chargeable on the goods between—</ins>
</p>
</intro>
<paragraph eId="section-43-6-a">
<num>
<ins class="d29p4020">a</ins>
</num>
<content>
<p>
<ins class="d29p4020">the time mentioned in subsection (2)(</ins>
<em>
<ins class="d29p4020">a</ins>
</em>
<ins class="d29p4020">) above; and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-43-6-b" period="#period1">
<num>
<ins class="d29p4020">b</ins>
</num>
<content>
<p>
<ins class="d29p4020">the time when the goods are cleared from </ins>
<ins class="d29p4020">
<del class="key-b70da107fd7a384fe3b16bcd867d45fe-1542277865173 first last">
<noteRef href="#key-b70da107fd7a384fe3b16bcd867d45fe" marker="F26" class="commentary attribute F"/>
customs and
</del>
</ins>
<ins class="d29p4020"> excise charge,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d29p4020">the rate of the </ins>
<ins class="d29p4020">
<ins class="key-7e56a7c8daed639749502a7c2cadbffa-1542277845326 first last">
<noteRef href="#key-7e56a7c8daed639749502a7c2cadbffa" marker="F25" class="commentary attribute F"/>
excise
</ins>
</ins>
<ins class="d29p4020"> duty chargeable on the goods shall, if the importer so requests, be that in force at the time mentioned in paragraph (</ins>
<em>
<ins class="d29p4020">b</ins>
</em>
<ins class="d29p4020">) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-43-7">
<num>
<ins class="d29p4020">7</ins>
</num>
<content>
<p>
<ins class="d29p4020">Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-8" period="#period1">
<num>
<ins class="d29p4020">8</ins>
</num>
<content>
<p>
<ins class="d29p4020">
<del class="key-fd4326c6611c5860a7eac74eadfd3acc-1542277877439 first last">
<noteRef href="#key-fd4326c6611c5860a7eac74eadfd3acc" marker="F27" class="commentary attribute F"/>
Where the samples are taken of goods under section 38A above and the quantity of the goods covered by the entry which is subsequently delivered does not include the samples the duties of customs and the rates of those duties chargeable on the samples shall be those in force at the time when the application under subsection (1) of that section was made and shall be determined by reference to the particulars contained in the application.
</del>
</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-9" period="#period1">
<num>
<ins class="d29p4020">9</ins>
</num>
<content>
<p>
<ins class="d29p4020">
<del class="key-fd4326c6611c5860a7eac74eadfd3acc-1542277890316 first">
<noteRef href="#key-fd4326c6611c5860a7eac74eadfd3acc" marker="F27" class="commentary attribute F"/>
Where a substituted entry is delivered under section 38(2) or 38B(2) above the entry referred to in subsection (2)(
</del>
</ins>
<em>
<ins class="d29p4020">
<del class="key-fd4326c6611c5860a7eac74eadfd3acc-1542277890316">a</del>
</ins>
</em>
<ins class="d29p4020 last">
<del class="key-fd4326c6611c5860a7eac74eadfd3acc-1542277890316 last">) above is the original entry.</del>
</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-44" period="#period4">
<num>44</num>
<heading>
Exclusion of s. 43(1) for importers
<abbr title="et cetera" xml:lang="la">etc.</abbr>
keeping standing deposits.
</heading>
<content>
<p>
Where the Commissioners so direct, section 43(1) above shall not apply if and so long as the importer or his agent pays to, and keeps deposited with, the Commissioners a sum by way of standing deposit sufficient in their opinion to cover any
<ins class="key-5a8b493891a59588b7c2e6448fb3575e-1542278232496 first last">
<noteRef href="#key-5a8b493891a59588b7c2e6448fb3575e" marker="F29" class="commentary attribute F"/>
excise
</ins>
duty which may become payable in respect of goods entered by that importer or agent, and if the importer or agent complies with such other conditions as the Commissioners may impose.
</p>
</content>
</section>
<section eId="section-45" period="#period4">
<num>45</num>
<heading> Deferred payment of customs duty.</heading>
<subsection eId="section-45-1">
<num>
<del class="key-01b2cb3a1c752ca93e6fac515831a264-1542278298270 first">
<noteRef href="#key-01b2cb3a1c752ca93e6fac515831a264" marker="F30" class="commentary attribute F"/>
1
</del>
</num>
<content>
<p>
<del class="key-01b2cb3a1c752ca93e6fac515831a264-1542278298270">The Commissioners may by regulations provide for the payment of customs duty to be deferred in such cases as may be specified by the regulations and subject to such conditions as may be imposed by or under the regulations; and duty of which payment is deferred under the regulations shall be treated, for such purposes as may be specified thereby, as if it had been paid.</del>
</p>
</content>
</subsection>
<subsection eId="section-45-2">
<num>
<del class="key-01b2cb3a1c752ca93e6fac515831a264-1542278298270">2</del>
</num>
<content>
<p>
<del class="key-01b2cb3a1c752ca93e6fac515831a264-1542278298270 last">Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.</del>
</p>
</content>
</subsection>
</section>
<section eId="section-46" period="#period4">
<num>46</num>
<heading> Goods to be warehoused without payment of duty.</heading>
<content>
<p>
<del class="key-0381d70dc9ec41846dc5b1876dc53802-1542278349456 first last">
<noteRef href="#key-0381d70dc9ec41846dc5b1876dc53802" marker="F31" class="commentary attribute F"/>
Any goods which are on their importation permitted to be entered for warehousing shall be allowed, subject to such conditions or restrictions as may be imposed by or under warehousing regulations, to be warehoused without payment of duty.
</del>
</p>
</content>
</section>
<section eId="section-47" period="#period4">
<num>47</num>
<heading> Relief from payment of duty of goods entered for transit or transhipment.</heading>
<content>
<p>
<del class="key-88f49d99b4166c948f16a054fd25aa64-1542278392469 first last">
<noteRef href="#key-88f49d99b4166c948f16a054fd25aa64" marker="F32" class="commentary attribute F"/>
Where any goods are entered for transit or transhipment, the Commissioners may allow the goods to be removed for that purpose, subject to such conditions and restrictions as they see fit, without payment of duty.
</del>
</p>
</content>
</section>
<section eId="section-48" period="#period4">
<num>48</num>
<heading> Relief from payment of duty of goods temporarily imported.</heading>
<content>
<p>
<del class="key-f3e1398e50e22364a3b6792adade8237-1542278426088 first last">
<noteRef href="#key-f3e1398e50e22364a3b6792adade8237" marker="F33" class="commentary attribute F"/>
In such cases as the Commissioners may by regulations prescribe, where the Commissioners are satisfied that goods are imported only temporarily with a view to subsequent re-exportation, they may permit the goods to be delivered on importation, subject to such conditions as they see fit to impose, without payment of duty.
</del>
</p>
</content>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>