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))
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Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1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.
S. 43(4) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. 1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)
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
Save as permitted by or under the customs and excise Acts European Communities Act 1972 or any 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 and the rates thereof chargeable on imported goods—
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;
if entry
if no entry is made thereof and the goods are not declared under section 78 below shall be—
customs duties, those in force with respect to such goods at the time of their entry into the customs territory of the ; and
those in force with respect to such goods at the time of their importation.
c) above shall have effect with respect to any duties of customs as if they had entered the customs territory of the , or, as the case may be, had been imported at the time of their removal.
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
the excise duty point is fixed by regulations under section 1 of the Finance (No. 2) Act 1992; and
the applicable rate of duty is determined in accordance with subsection (2) of that section.
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 Customs and Excise Duties (General Reliefs) Act 1979 (produce of the sea or continental shelf) or under a 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.
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.
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
as if they were being imported for the first time; and
in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.
Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of excise chargeable on the goods between—
the time mentioned in subsection (2)(a) above; and
the time when the goods are cleared from excise charge,
the rate of the
Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.
a) above is the original entry.
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
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.
Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.