Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 8

Words inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. II para. 4

S. 119(2) repealed (prosp.) by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. I

http://www.legislation.gov.uk/ukpga/1979/2/section/119/2018-04-06Customs 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 Participation2018-04-06Part X Duties and Drawbacks—General Provisions General provisions relating to imported goods
119 Delivery of imported goods on giving of security for duty.1

Where it is impracticable immediately to ascertain whether any or what duty is payable in respect of any imported goods which are entered for home use or for free circulation, whether on importation or from warehouse or free zone, the Commissioners may, if they think fit and notwithstanding any other provision of the Customs and Excise Act 1979, allow those goods to be delivered upon the importer giving security by deposit of money or otherwise to their satisfaction for payment of any amount unpaid which may be payable by way of duty.

2

The Commissioners may for the purposes of subsection (1) above treat goods as entered for home use notwithstanding that the entry does not contain all the particulars required for perfect entry if it contains as many of those particulars as are then known to the importer, and in that event the importer shall supply the remaining particulars as soon as may be to the Commissioners.

3

Where goods are allowed to be delivered under this section, the Commissioners shall, when they have determined the amount of duty which in their opinion is payable, give to the importer a notice specifying that amount.

4

On the giving of a notice under subsection (3) above the amount specified in the notice or, where any amount has been deposited under subsection (1) above, any difference between those amounts shall forthwith be paid or repaid as the case may require.

5

Subject to subsection (6) below, if the importer disputes the correctness of the amount specified in a notice given to him under subsection (3) above he may at any time within 3 months of the date of the notice make such a requirement for reference to arbitration or such an application to the court as is provided for by section 127 below, and that section shall have effect accordingly.

6

No requirement or application shall be made by virtue of subsection (5) above until any sum falling to be paid by the importer under subsection (4) above has been paid, and where any sum so falls to be paid no interest shall be paid under section 127(2) below in respect of any period before that sum is paid.

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Words inserted by
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Words inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8">s. 8</ref>
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<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/4">Sch. 4 Pt. II para. 4</ref>
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S. 119(2) repealed (
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,
<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. I</ref>
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<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
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<ukm:Section Ref="section-119-2" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/2">s. 119(2)</ukm:Section>
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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-c" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/c">reg. 2(3)(c)</ukm:Section>
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<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
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<ukm:InForceDates>
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</ukm:InForceDates>
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<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
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<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
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<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-5" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/5">s. 119(5)</ukm:Section>
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<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-e" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/e">reg. 2(3)(e)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
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<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
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<ukm:Section Ref="section-119-6" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/6">s. 119(6)</ukm:Section>
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<ukm:AffectingTitle>Finance Act 1981</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-19" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19">Sch. 19 </ukm:Section>
<ukm:Section Ref="schedule-19-part-I" URI="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I">Pt. 1</ukm:Section>
Note
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<portionBody eId="body" period="#period3">
<part eId="part-X" period="#period2">
<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="#period1">
<heading> General provisions relating to imported goods</heading>
<section eId="section-119" period="#period1">
<num>119</num>
<heading> Delivery of imported goods on giving of security for duty.</heading>
<subsection eId="section-119-1">
<num>1</num>
<content>
<p>
Where it is impracticable immediately to ascertain whether any or what duty is payable in respect of any imported goods which are entered for home use
<ins class="d29p11223 first last">
<noteRef href="#c14779291" marker="F1" class="commentary attribute F"/>
or for free circulation
</ins>
, whether on importation or from warehouse
<ins class="d29p11227 first last">
<noteRef href="#c14779301" marker="F2" class="commentary attribute F"/>
or free zone
</ins>
, the Commissioners may, if they think fit and notwithstanding any other provision of the Customs and Excise Act 1979, allow those goods to be delivered upon the importer giving security by deposit of money or otherwise to their satisfaction for payment of any amount unpaid which may be payable by way of duty.
</p>
</content>
</subsection>
<subsection eId="section-119-2">
<num>
<ins class="d29p11231 first">
<noteRef href="#c14779311" marker="F3" class="commentary attribute F"/>
2
</ins>
</num>
<content>
<p>
<ins class="d29p11231 last">The Commissioners may for the purposes of subsection (1) above treat goods as entered for home use notwithstanding that the entry does not contain all the particulars required for perfect entry if it contains as many of those particulars as are then known to the importer, and in that event the importer shall supply the remaining particulars as soon as may be to the Commissioners.</ins>
</p>
</content>
</subsection>
<subsection eId="section-119-3">
<num>3</num>
<content>
<p>Where goods are allowed to be delivered under this section, the Commissioners shall, when they have determined the amount of duty which in their opinion is payable, give to the importer a notice specifying that amount.</p>
</content>
</subsection>
<subsection eId="section-119-4">
<num>4</num>
<content>
<p>On the giving of a notice under subsection (3) above the amount specified in the notice or, where any amount has been deposited under subsection (1) above, any difference between those amounts shall forthwith be paid or repaid as the case may require.</p>
</content>
</subsection>
<subsection eId="section-119-5">
<num>5</num>
<content>
<p>Subject to subsection (6) below, if the importer disputes the correctness of the amount specified in a notice given to him under subsection (3) above he may at any time within 3 months of the date of the notice make such a requirement for reference to arbitration or such an application to the court as is provided for by section 127 below, and that section shall have effect accordingly.</p>
</content>
</subsection>
<subsection eId="section-119-6">
<num>6</num>
<content>
<p>No requirement or application shall be made by virtue of subsection (5) above until any sum falling to be paid by the importer under subsection (4) above has been paid, and where any sum so falls to be paid no interest shall be paid under section 127(2) below in respect of any period before that sum is paid.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
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