Words substituted by S.I. 1980/1825, reg. 2

S. 126 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(c)(iii)

S. 127 repealed (1.1.1995) by 1994 c. 9, ss. 18(3), 258, Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

Words in s. 123(1)(b)(i) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 94 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 124(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 95(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 124(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 95(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

S. 125 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 96 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

S. 120 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 91 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 121 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 92(2) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

S. 122 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 93 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 121 heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 92(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

S. 126 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(c), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

S. 125(1)(2) restricted (1.8.2021) by S.I. 1995/2518, regs. 133AB(c), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

S. 125(3) modified (1.8.2021) by S.I. 1995/2518, regs. 133AE(1), 133L (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

S. 119 omitted (with effect in accordance with s. 318(3) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 318(2)

http://www.legislation.gov.uk/ukpga/1979/2/part/X/crossheading/general-provisions-relating-to-imported-goods/2023-07-11Customs 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 Participation2023-07-11Part X Duties and Drawbacks—General Provisions General provisions relating to imported goods
119 Delivery of imported goods on giving of security for duty.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

120 Regulations for determining origin of goods.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

121 Power to impose restrictions where duty depends on certain matters ....

Where any question as to the duties of customs or excise chargeable on any imported goods depends on any matter ... not reasonably ascertainable from an examination of the goods, and that question is not in law conclusively determined by the production of any certificate or other document, then, on the importation of those goods, the Commissioners may impose such conditions as they see fit for the prevention of abuse or the protection of the revenue (including conditions requiring security for the observance of any conditions so imposed).

122 Regulations where customs duty depends on use.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

123 Repayment of duty where goods returned or destroyed by importer.1

Subject to such conditions as the Commissioners see fit to impose, where it is shown to the satisfaction of the Commissioners—

a

that goods were imported in pursuance of a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit; and

b

that the importer with the consent of the seller either—

i

returned the goods unused to the seller and, if the export of the goods was required to be made in accordance with the applicable export provisions, the requirements were met; or

ii

destroyed the goods unused,

the importer shall be entitled to obtain from the Commissioners repayment of any excise duty paid on the importation of the goods.

2

Nothing in this section shall apply to goods imported on approval, or on sale or return, or on other similar terms.

124 Forfeiture for breach of certain conditions.1

Where—

a

any imported goods have been relieved from customs or excise duty chargeable by reference to their importation or have been charged with duty at a reduced rate; and

b

any condition or other obligation required to be complied with in connection with the relief or with the charge of duty at that rate is not complied with,

the goods shall be liable to forfeiture.

2

The provisions of this section shall apply whether or not any undertaking , security or other guarantee has been given for compliance with the condition or obligation or for the payment of the duty payable apart therefrom, and the forfeiture of any goods under this section shall not affect any liability of any person who has given any such undertaking , security or other guarantee.

125 Valuation of goods for purpose of ad valorem duties.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

126 Charge of excise duty on manufactured or composite imported articles.1

Subject to subsections (2) to (4) below, if any imported goods contain as a part or ingredient thereof any article chargeable with excise duty, excise duty shall be chargeable on the goods in respect of each such article according to the quantity thereof appearing to the Commissioners to be used in the manufacture or preparation of the goods.

2

Where, in the opinion of the Treasury, it is necessary for the protection of the revenue, such imported goods shall be chargeable with the amount of excise duty with which they would be chargeable if they consisted wholly of the chargeable article or, if the goods contain more than one such article, of that one of the chargeable articles which will yield the highest amount of excise duty.

3

Schedule 2 to this Act shall have effect with respect to the excise duties to be charged, and the excise drawbacks to be allowed, on imported composite goods containing a dutiable part or ingredient and with respect to rebates and drawbacks of excise duties charged in accordance with that Schedule.

4

Subsections (1) and (2) above do not apply where other provision is made by any other enactment relating to excise duties on imported goods.

5

Any rebate which can be allowed by law on any article when separately charged shall be allowed in charging goods under subsection (1) or (2) above in respect of any quantity of that article used in the manufacture or preparation of the goods.

127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<note class="commentary F" eId="c14779321">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/uksi/1980/1825">S.I. 1980/1825</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1980/1825/regulation/2">reg. 2</ref>
</p>
</note>
<note class="commentary C" eId="c14779371">
<p>
S. 126 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/iii">reg. 118(c)(iii)</ref>
</p>
</note>
<note class="commentary F" eId="c14779411">
<p>
S. 127 repealed (1.1.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/18/3">ss. 18(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/III">Sch. 26 Pt. III</ref>
Note (with s. 19(3));
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/4/3">art. 4(3)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-1ceca9b8043cbe9d0b5664fd6e9b000f">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/123/1/b/i">s. 123(1)(b)(i)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) 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/94">Sch. 7 para. 94</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-87f72cad757e0ff8fdebeba783160676">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/124/1/a">s. 124(1)(a)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) 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/95/2">Sch. 7 para. 95(2)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-ed4ba20e92aad45a1f817f82fcb00845">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/124/2">s. 124(2)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) 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/95/3">Sch. 7 para. 95(3)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-ab3578b7b1d0c2a656424f580930eabb">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/125">S. 125</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) 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/96">Sch. 7 para. 96</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-215447f48440e70a2a48477a25ee3c03">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/120">S. 120</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) 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/91">Sch. 7 para. 91</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-ffe144a1f8a2056025c51ab15a5acb17">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/121">s. 121</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) 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/92/2">Sch. 7 para. 92(2)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-9c505a5fb5cb4075d2eee30dcc3fd8f3">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/122">S. 122</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) 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/93">Sch. 7 para. 93</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-1658ce58daa9e64ebc2ca6a81f4cc2ec">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/part/X/crossheading/general-provisions-relating-to-imported-goods">s. 121</ref>
heading omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) 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/92/3">Sch. 7 para. 92(3)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-7c2a8d9115019f00b0039420cedbe4f1">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/126">S. 126</ref>
excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(c), 133L, 133N (as inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715">The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/43">43</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/47">47</ref>
)
</p>
</note>
<note class="commentary C" eId="key-805a281a181ff7d4a40d88cd573edf7c">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/125/1">S. 125(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/125/2">(2)</ref>
restricted (1.8.2021) by S.I. 1995/2518, regs. 133AB(c), 133L, 133N (as inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715">The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/43">43</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/47">47</ref>
)
</p>
</note>
<note class="commentary C" eId="key-16d821b9bbea47c6a6f9cbaf3df3e37f">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/125/3">S. 125(3)</ref>
modified (1.8.2021) by S.I. 1995/2518, regs. 133AE(1), 133L (as inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715">The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/43">43</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/715/regulation/47">47</ref>
)
</p>
</note>
<note class="commentary F" eId="key-039048f05f5f97da341d42a65bd0bec9">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119">S. 119</ref>
omitted (with effect in accordance with s. 318(3) of the amending Act) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30">Finance (No. 2) Act 2023 (c. 30)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/section/318/2">s. 318(2)</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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<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<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>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="305"/>
<ukm:BodyParagraphs Value="241"/>
<ukm:ScheduleParagraphs Value="64"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period4">
<part eId="part-X" period="#period6">
<num>Part X</num>
<heading> Duties and Drawbacks—General Provisions</heading>
<hcontainer name="crossheading" eId="part-X-crossheading-general-provisions-relating-to-imported-goods" period="#period4">
<heading> General provisions relating to imported goods</heading>
<section eId="section-119" period="#period4">
<num>
<noteRef href="#key-039048f05f5f97da341d42a65bd0bec9" marker="F11" class="commentary F"/>
119
</num>
<heading> Delivery of imported goods on giving of security for duty.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-120" period="#period2">
<num>
<noteRef href="#key-215447f48440e70a2a48477a25ee3c03" marker="F7" class="commentary F"/>
120
</num>
<heading> Regulations for determining origin of goods.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-121" period="#period2">
<num>121</num>
<heading>
Power to impose restrictions where duty depends on certain matters
<noteRef href="#key-1658ce58daa9e64ebc2ca6a81f4cc2ec" marker="F10" class="commentary F"/>
....
</heading>
<content>
<p>
Where any question as to the duties of customs or excise chargeable on any imported goods depends on any matter
<noteRef href="#key-ffe144a1f8a2056025c51ab15a5acb17" marker="F8" class="commentary F"/>
... not reasonably ascertainable from an examination of the goods, and that question is not in law conclusively determined by the production of any certificate or other document, then, on the importation of those goods, the Commissioners may impose such conditions as they see fit for the prevention of abuse or the protection of the revenue (including conditions requiring security for the observance of any conditions so imposed).
</p>
</content>
</section>
<section eId="section-122" period="#period2">
<num>
<noteRef href="#key-9c505a5fb5cb4075d2eee30dcc3fd8f3" marker="F9" class="commentary F"/>
122
</num>
<heading> Regulations where customs duty depends on use.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-123" period="#period2">
<num>123</num>
<heading> Repayment of duty where goods returned or destroyed by importer.</heading>
<subsection eId="section-123-1" period="#period2">
<num>1</num>
<intro>
<p>Subject to such conditions as the Commissioners see fit to impose, where it is shown to the satisfaction of the Commissioners—</p>
</intro>
<paragraph eId="section-123-1-a">
<num>a</num>
<content>
<p>that goods were imported in pursuance of a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit; and</p>
</content>
</paragraph>
<paragraph eId="section-123-1-b" period="#period2">
<num>b</num>
<intro>
<p>that the importer with the consent of the seller either—</p>
</intro>
<subparagraph eId="section-123-1-b-i" period="#period2">
<num>i</num>
<content>
<p>
returned the goods unused to the seller
<ins class="key-1ceca9b8043cbe9d0b5664fd6e9b000f-1542373107846 first last">
<noteRef href="#key-1ceca9b8043cbe9d0b5664fd6e9b000f" marker="F3" class="commentary attribute F"/>
and, if the export of the goods was required to be made in accordance with the applicable export provisions, the requirements were met;
</ins>
or
</p>
</content>
</subparagraph>
<subparagraph eId="section-123-1-b-ii">
<num>ii</num>
<content>
<p>destroyed the goods unused,</p>
</content>
</subparagraph>
</paragraph>
<wrapUp>
<p>
the importer shall be entitled to obtain from the Commissioners repayment of any
<ins class="d29p11371 first last">
<noteRef href="#c14779321" marker="F1" class="commentary attribute F"/>
excise duty
</ins>
paid on the importation of the goods.
</p>
</wrapUp>
</subsection>
<subsection eId="section-123-2">
<num>2</num>
<content>
<p>Nothing in this section shall apply to goods imported on approval, or on sale or return, or on other similar terms.</p>
</content>
</subsection>
</section>
<section eId="section-124" period="#period2">
<num>124</num>
<heading> Forfeiture for breach of certain conditions.</heading>
<subsection eId="section-124-1" period="#period2">
<num>1</num>
<intro>
<p>Where—</p>
</intro>
<paragraph eId="section-124-1-a" period="#period2">
<num>a</num>
<content>
<p>
any imported goods have been relieved from customs or excise duty chargeable
<ins class="key-87f72cad757e0ff8fdebeba783160676-1542373171229 first last">
<noteRef href="#key-87f72cad757e0ff8fdebeba783160676" marker="F4" class="commentary attribute F"/>
by reference to
</ins>
their importation or have been charged with duty at a reduced rate; and
</p>
</content>
</paragraph>
<paragraph eId="section-124-1-b">
<num>b</num>
<content>
<p>any condition or other obligation required to be complied with in connection with the relief or with the charge of duty at that rate is not complied with,</p>
</content>
</paragraph>
<wrapUp>
<p>the goods shall be liable to forfeiture.</p>
</wrapUp>
</subsection>
<subsection eId="section-124-2" period="#period2">
<num>2</num>
<content>
<p>
The provisions of this section shall apply whether or not any undertaking
<ins class="key-ed4ba20e92aad45a1f817f82fcb00845-1542373195011 first last">
<noteRef href="#key-ed4ba20e92aad45a1f817f82fcb00845" marker="F5" class="commentary attribute F"/>
, security or other guarantee
</ins>
has been given for compliance with the condition or obligation or for the payment of the duty payable apart therefrom, and the forfeiture of any goods under this section shall not affect any liability of any person who has given any such undertaking
<ins class="key-ed4ba20e92aad45a1f817f82fcb00845-1542373211267 first last">
<noteRef href="#key-ed4ba20e92aad45a1f817f82fcb00845" marker="F5" class="commentary attribute F"/>
, security or other guarantee
</ins>
.
</p>
</content>
</subsection>
</section>
<section eId="section-125" period="#period3">
<num>
<noteRef href="#key-ab3578b7b1d0c2a656424f580930eabb" marker="F6" class="commentary F"/>
125
</num>
<heading> Valuation of goods for purpose of ad valorem duties.</heading>
<content>
<p>
<noteRef href="#key-805a281a181ff7d4a40d88cd573edf7c" marker="C3" class="commentary C"/>
<noteRef href="#key-805a281a181ff7d4a40d88cd573edf7c" marker="C3" class="commentary C"/>
<noteRef href="#key-16d821b9bbea47c6a6f9cbaf3df3e37f" marker="C4" class="commentary C"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</p>
</content>
</section>
<section eId="section-126" period="#period3">
<num>
<noteRef href="#c14779371" marker="C1" class="commentary C"/>
<noteRef href="#key-7c2a8d9115019f00b0039420cedbe4f1" marker="C2" class="commentary C"/>
126
</num>
<heading> Charge of excise duty on manufactured or composite imported articles.</heading>
<subsection eId="section-126-1">
<num>1</num>
<content>
<p>Subject to subsections (2) to (4) below, if any imported goods contain as a part or ingredient thereof any article chargeable with excise duty, excise duty shall be chargeable on the goods in respect of each such article according to the quantity thereof appearing to the Commissioners to be used in the manufacture or preparation of the goods.</p>
</content>
</subsection>
<subsection eId="section-126-2">
<num>2</num>
<content>
<p>Where, in the opinion of the Treasury, it is necessary for the protection of the revenue, such imported goods shall be chargeable with the amount of excise duty with which they would be chargeable if they consisted wholly of the chargeable article or, if the goods contain more than one such article, of that one of the chargeable articles which will yield the highest amount of excise duty.</p>
</content>
</subsection>
<subsection eId="section-126-3">
<num>3</num>
<content>
<p>Schedule 2 to this Act shall have effect with respect to the excise duties to be charged, and the excise drawbacks to be allowed, on imported composite goods containing a dutiable part or ingredient and with respect to rebates and drawbacks of excise duties charged in accordance with that Schedule.</p>
</content>
</subsection>
<subsection eId="section-126-4">
<num>4</num>
<content>
<p>Subsections (1) and (2) above do not apply where other provision is made by any other enactment relating to excise duties on imported goods.</p>
</content>
</subsection>
<subsection eId="section-126-5">
<num>5</num>
<content>
<p>Any rebate which can be allowed by law on any article when separately charged shall be allowed in charging goods under subsection (1) or (2) above in respect of any quantity of that article used in the manufacture or preparation of the goods.</p>
</content>
</subsection>
</section>
<section eId="section-127" period="#period1">
<num>
<noteRef href="#c14779411" marker="F2" class="commentary F"/>
127
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>