S. 1 amended by S.I. 1987/2114, reg. 2
S. 1 extended (prosp.) by 2002 c. 28, ss. 11(4), 16(2) (with s. 16(7))
Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.
Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(a)
S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of S.I. 1998/3086, art. 10(3)
S. 1(1): words in definition of "British ship" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(a) (with s. 312(1))
Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 2
Words in s. 1(1) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. 2.
In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of S.I. 1991/2725, reg. 3(2)(a)
Definition inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1
Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(b)
Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 1; S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3, Sch.
Definitions inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1
S. 1(1): definition of "free zone goods" substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 6
In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of S.I. 1991/2727, reg. 4(b)
S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by S.I. 1999/1042, arts. 1(2)(b), 4, Sch. 2 Pt. 1 para. 6; S.I. 1998/3178, art. 2(2), Sch. 4
Definition repealed by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 2
Words in s. 1(1) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(a); S.I. 1992/3104, art. 2(1).
Definition repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1
Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.
Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)
S. 1(1): definition of "representative" inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(4); S.I. 1997/1305, art. 2
Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. 1(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2
S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(2)
S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)
Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)
S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. 1(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2
S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(3)
S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(4)
Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)
S. 1(1): words in definition of "tons register" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(b) (with s. 312(1))
Words added by Finance (No. 2) Act 1987 (c. 51), s. 103(3)
Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)
Definition inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(1)
In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by S.I. 1991/2725, reg. 3(2)(b)
Words in s. 1(1) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(b); S.I. 1992/3104, art. 2(1).
Words in s. 1(3) substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(4)(5), Sch. 2 para. 1(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II
Word inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(2)
S. 1(4)(4A)(4B) substituted for s. 1(4) (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1999 c. 16, s. 10(1)(2)
S. 1 modified (30.10.2003) by Export Control Act 2002 (c. 28), ss. 11(4), 16(2) (with s. 16(7)); S.I. 2003/2629, art. 2(1)
Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(a); S.I. 2005/1126, art. 2(2)(h)
Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(b); S.I. 2005/1126, art. 2(2)(h)
Word in s. 1(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(2)
Words in s. 1 added (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 89
S. 1: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)
Words in s. 1(1) inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(2); S.I. 2009/3074, art. 2(q)
Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))
Words in s. 1(1) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(7), 44(2)(b)
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(2)
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(b)
Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(c)
Word in s. 1(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 225
Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(2) (with Sch. 29)
Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(b) (with Sch. 29)
Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(a) (with Sch. 29)
Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(c) (with Sch. 29)
Words in s. 1(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(1), 29(2)(b)(3)
S. 1(4A) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 1(3), 10; S.I. 2015/812, art. 2
Words in s. 1(4)(a)(i) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 para. 1(2), 10; S.I. 2015/812, art. 2
In this Act, unless the context otherwise requires—
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in relation to imported goods, means—
goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or
goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;
in relation to goods for exportation, means—
goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or
goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport
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this Act,
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the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;
the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required;
the provisions of the
the provisions of Chapter II of Part I of the Finance Act 1993;
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the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods);
the organisation, management or promotion of
the financing or facilitation of any such transactions or activities
, whether or not that trade or business is an excise licence trade,
any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),
and includes a registered club;
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This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.
Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—
Alcoholic Liquor Duties Act 1979
“beer ”
“brewer ” and
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“cider ”
“compounder ”
“distiller ”
“distiller’s warehouse ”
“dutiable alcoholic liquor ”
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“made-wine ”
“producer of made-wine ”
“producer of wine ”
“proof ”
“rectifier ”
“registered club ”
“spirits ”
“wine ”
Hydrocarbon Oil Duties Act 1979
“rebate ”
“refinery ”
Tobacco Products Duty Act 1979
“tobacco products ”
Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—
the goods are to be sold by retail either—
in the course of a
for consumption on board;
and
the goods are not treated as exported by virtue of regulations under section 12 of the
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In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.
A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.
In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.
The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the