http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4Customs 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 Participation2024-10-10 SCHEDULESSCHEDULE 2A<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">Supplementary provisions relating to the detention of things as liable to forfeiture</Addition><Emphasis><Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">Unauthorised removal or disposal: penalties </Addition><Abbreviation Expansion="Et cetera" xml:lang="la"><Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">etc</Addition></Abbreviation></Emphasis>41This paragraph applies where a thing is detained and, with the agreement of a person within sub-paragraph (2) (“the responsible person”), the thing remains at the place where it is first detained (rather than being removed and detained elsewhere).2A person is within this sub-paragraph if the person is—a the person whose offence or suspected offence occasioned the detention, bthe owner or any of the owners of the thing detained or any servant or agent of such an owner,ca person who has (or appears to have) possession or control of the thing being detained,din the case of any thing detained on a ship or aircraft, the master or commander,ein the case of any thing detained on any other vehicle, the vehicle operator, orfa person whom the person who detains the thing reasonably believes to be a person within any of paragraphs (a) to (e).3If the responsible person fails to prevent the unauthorised removal or disposal of the thing from the place where it is detained, that failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).4The removal or disposal of the thing is unauthorised unless it is done with the permission of a proper officer of Revenue and Customs.5Where any duty of excise is payable in respect of the thing—athe penalty is to be calculated by reference to the amount of that duty (whether it has been paid or not), andbsection 9 of the Finance Act 1994 has effect as if in subsection (2)(a) the words “5 per cent of” were omitted.6If no duty of excise is payable in respect of the thing, that section has effect as if the penalty provided for by subsection (2)(b) of that section were whichever is the greater of—athe value of the thing at the time it was first detained, orb£250.Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by Finance Act 2013 (c. 29), s. 226(7)Sch. 2A para. 4(2)(a)-(f) substituted for Sch. 2A para. 4(2)(a)(b) (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(4)Sch. 2A applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)Words in Sch. 2A para. 4(2)(e) 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. 117(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)
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/2/d" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/2/d" id="schedule-2A-paragraph-4-2-d">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Substitution ChangeId="key-93a2d42ff5acb9118a6fbdbce9adcde1-1531917233134" CommentaryRef="key-93a2d42ff5acb9118a6fbdbce9adcde1">d</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Substitution ChangeId="key-93a2d42ff5acb9118a6fbdbce9adcde1-1531917233134" CommentaryRef="key-93a2d42ff5acb9118a6fbdbce9adcde1">in the case of any thing detained on a ship or aircraft, the master or commander,</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/2/e" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/2/e" id="schedule-2A-paragraph-4-2-e" RestrictStartDate="2020-12-31">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Substitution ChangeId="key-93a2d42ff5acb9118a6fbdbce9adcde1-1531917233134" CommentaryRef="key-93a2d42ff5acb9118a6fbdbce9adcde1">e</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Substitution ChangeId="key-93a2d42ff5acb9118a6fbdbce9adcde1-1531917233134" CommentaryRef="key-93a2d42ff5acb9118a6fbdbce9adcde1">in the case of any thing detained on </Substitution>
</Addition>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Substitution ChangeId="key-93a2d42ff5acb9118a6fbdbce9adcde1-1531917233134" CommentaryRef="key-93a2d42ff5acb9118a6fbdbce9adcde1">
<Addition ChangeId="key-078a5eb6e10de4ab080db2f057288fd6-1542303094825" CommentaryRef="key-078a5eb6e10de4ab080db2f057288fd6">any other vehicle, the vehicle operator</Addition>
</Substitution>
</Addition>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Substitution ChangeId="key-93a2d42ff5acb9118a6fbdbce9adcde1-1531917233134" CommentaryRef="key-93a2d42ff5acb9118a6fbdbce9adcde1">, or</Substitution>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/2/f" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/2/f" id="schedule-2A-paragraph-4-2-f">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Substitution ChangeId="key-93a2d42ff5acb9118a6fbdbce9adcde1-1531917233134" CommentaryRef="key-93a2d42ff5acb9118a6fbdbce9adcde1">f</Substitution>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">
<Substitution ChangeId="key-93a2d42ff5acb9118a6fbdbce9adcde1-1531917233134" CommentaryRef="key-93a2d42ff5acb9118a6fbdbce9adcde1">a person whom the person who detains the thing reasonably believes to be a person within any of paragraphs (a) to (e).</Substitution>
</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/3" id="schedule-2A-paragraph-4-3">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">If the responsible person fails to prevent the unauthorised removal or disposal of the thing from the place where it is detained, that failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/4" id="schedule-2A-paragraph-4-4">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">The removal or disposal of the thing is unauthorised unless it is done with the permission of a proper officer of Revenue and Customs.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/5" id="schedule-2A-paragraph-4-5">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">Where any duty of excise is payable in respect of the thing—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/5/a" id="schedule-2A-paragraph-4-5-a">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">the penalty is to be calculated by reference to the amount of that duty (whether it has been paid or not), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/5/b" id="schedule-2A-paragraph-4-5-b">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">section 9 of the Finance Act 1994 has effect as if in subsection (2)(a) the words “5 per cent of” were omitted.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/6" id="schedule-2A-paragraph-4-6">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">If no duty of excise is payable in respect of the thing, that section has effect as if the penalty provided for by subsection (2)(b) of that section were whichever is the greater of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/6/a" id="schedule-2A-paragraph-4-6-a">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">the value of the thing at the time it was first detained, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/4/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/6/b" id="schedule-2A-paragraph-4-6-b">
<Pnumber>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-51c3963d8071f97685b6f5c51b12ffcf-1531589336116" CommentaryRef="key-51c3963d8071f97685b6f5c51b12ffcf">£250.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-51c3963d8071f97685b6f5c51b12ffcf" Type="F">
<Para>
<Text>
Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c17zxdxz3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="29" Title="Finance Act 2013">Finance Act 2013 (c. 29)</Citation>
,
<CitationSubRef CitationRef="c17zxdxz3-00007" id="c17zxdxz3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/226/7" SectionRef="section-226-7" Operative="true">s. 226(7)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-93a2d42ff5acb9118a6fbdbce9adcde1" Type="F">
<Para>
<Text>
Sch. 2A para. 4(2)(a)-(f) substituted for Sch. 2A para. 4(2)(a)(b) (with effect in accordance with s. 175(6) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/24" id="c1df3zas3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="24" Title="Finance Act 2016">Finance Act 2016 (c. 24)</Citation>
,
<CitationSubRef CitationRef="c1df3zas3-00007" id="c1df3zas3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/175/4" SectionRef="section-175-4" Operative="true">s. 175(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0e74b89ca09e72937d04fb9d6305e550" Type="C">
<Para>
<Text>
<CitationSubRef id="c4qnktzq3-00139" SectionRef="schedule-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A">Sch. 2A</CitationSubRef>
applied (with modifications) (6.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/264" id="c4qnktzq3-00140" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="264" Title="The Soft Drinks Industry Levy (Enforcement) Regulations 2018">The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264)</Citation>
,
<CitationSubRef CitationRef="c4qnktzq3-00140" id="c4qnktzq3-00141" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c4qnktzq3-00140" id="c4qnktzq3-00142" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/2">2</CitationSubRef>
,
<CitationSubRef CitationRef="c4qnktzq3-00140" id="c4qnktzq3-00143" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2018/264/schedule" Operative="true">Sch.</CitationSubRef>
(with
<CitationSubRef CitationRef="c4qnktzq3-00140" id="c4qnktzq3-00144" StartSectionRef="regulation-3" EndSectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/3" UpTo="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/5">regs. 3-5</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-078a5eb6e10de4ab080db2f057288fd6" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cejmpkut4-04539" SectionRef="schedule-2A-paragraph-4-2-e" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/2A/paragraph/4/2/e">Sch. 2A para. 4(2)(e)</CitationSubRef>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-04540" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04540" id="cejmpkut4-04541" SectionRef="section-57-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cejmpkut4-04540" id="cejmpkut4-04542" SectionRef="schedule-7-paragraph-117-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/117/3" Operative="true">Sch. 7 para. 117(3)</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-04543" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04543" id="cejmpkut4-04544" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="cejmpkut4-04545" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04545" id="cejmpkut4-04546" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="cejmpkut4-04547" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642" Title="The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020">S.I. 2020/1642</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04547" id="cejmpkut4-04548" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>