http://www.legislation.gov.uk/ukpga/1979/2/section/136Customs 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 Part X Duties and Drawbacks—General Provisions Drawback, allowances, duties, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>—general<Addition ChangeId="d29p11915" CommentaryRef="c14779611"> Offences in connection with claims for drawback, </Addition><Addition ChangeId="d29p11915" CommentaryRef="c14779611">etc.</Addition>1361If any person, with intent to defraud Her Majesty, obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback, allowance, remission or repayment of, or any rebate from, any duty in respect of any goods which—ais not lawfully payable or allowable in respect thereof; orbis greater than the amount so payable or allowable,he shall be guilty of an offence under this subsection.1AIf any person, without such intent as is mentioned in subsection (1) above, does any of the things there mentioned, he shall be guilty of an offence under this subsection.2A person guilty of an offence under subsection (1) above shall be liable—aon summary conviction, to a penalty of the prescribed sum £20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; orbon conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both;and a person guilty of an offence under subsection (1A) above shall be liable on summary conviction to a penalty of level 3 on the standard scale or three times the amount which was or might have been improperly obtained or allowed, whichever is the greater.3Any goods in respect of which an offence under subsection (1) or (1A) above is committed shall be liable to forfeiture; but in the case of a claim for drawback, the Commissioners may, if they see fit, instead of seizing the goods either refuse to allow any drawback thereon or allow only such drawback as they consider proper.4Without prejudice to the foregoing provisions of this section, if, in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made, it is found that those goods do not correspond with any any declaration made thereof in connection with that claim, the goods shall be liable to forfeiture and any person by whom any such any declaration or claim was made shall be liable on summary conviction to a penalty of three times the amount claimed or level 3 on the standard scale, whichever is the greater.5Subsection (4) above applies in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made where it is found that the goods, if sold for home use, would realise less than the amount claimed as it applies where the finding specified in that subsection is made except that it does not apply by virtue of this subsection to any claim under—asection 123 or 134(2) above; orbsection 46, 61 or 64 of the Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on certain spoilt liquors).6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 136(1)(1A)(2) substituted for s. 136(1)(2) by Finance Act 1988 (c. 39, SIF 40:1), s. 12(3)(6)Words inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(3)(6)Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 61979 c. 4S. 136(2)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(16) (with reg. 5(1))S. 136(6) 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. 103(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)Words in s. 136(4) 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. 103(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)Word in s. 136(2)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))
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<Title> Duties and Drawbacks—General Provisions</Title>
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Drawback, allowances, duties,
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<Pnumber>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611">on summary conviction, to a penalty of </Addition>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611">
<Repeal ChangeId="key-536fd61782249a87dbe0129d7f05900b-1531753844552" CommentaryRef="key-536fd61782249a87dbe0129d7f05900b" RetainText="true" SubstitutionRef="key-536fd61782249a87dbe0129d7f05900b-1531753844553">the prescribed sum</Repeal>
</Addition>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611">
<Addition ChangeId="key-536fd61782249a87dbe0129d7f05900b-1531753844553" CommentaryRef="key-536fd61782249a87dbe0129d7f05900b">£20,000</Addition>
</Addition>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611"> or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/136/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/136/2/b" id="section-136-2-b">
<Pnumber>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611">on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding </Addition>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611">
<Substitution ChangeId="key-8522d3e43b8e5344143a7064cd54b2a1-1715852106274" CommentaryRef="key-8522d3e43b8e5344143a7064cd54b2a1">14</Substitution>
</Addition>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611"> years, or to both;</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p11915" CommentaryRef="c14779611">and a person guilty of an offence under subsection (1A) above shall be liable on summary conviction to a penalty of level 3 on the standard scale or three times the amount which was or might have been improperly obtained or allowed, whichever is the greater.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/136/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/136/3" id="section-136-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Any goods in respect of which an offence under subsection (1)
<Addition ChangeId="d29p11975" CommentaryRef="c14779621">or (1A)</Addition>
above is committed shall be liable to forfeiture; but in the case of a claim for drawback, the Commissioners may, if they see fit, instead of seizing the goods either refuse to allow any drawback thereon or allow only such drawback as they consider proper.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/136/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/136/4" id="section-136-4" RestrictStartDate="2020-12-31">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Without prejudice to the foregoing provisions of this section, if, in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made, it is found that those goods do not correspond with any
<Addition ChangeId="key-bed3b3e26f95fdcc9585c2b32b829862-1542374230173" CommentaryRef="key-bed3b3e26f95fdcc9585c2b32b829862">any declaration</Addition>
made thereof in connection with that claim, the goods shall be liable to forfeiture and any person by whom any such
<Addition ChangeId="key-bed3b3e26f95fdcc9585c2b32b829862-1542374239486" CommentaryRef="key-bed3b3e26f95fdcc9585c2b32b829862">any declaration</Addition>
or claim was made shall be liable on summary conviction to a penalty of three times the amount claimed or
<Addition ChangeId="d29p11985" CommentaryRef="c14779631">level 3 on the standard scale</Addition>
, whichever is the greater.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/136/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/136/5" id="section-136-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Subsection (4) above applies in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made where it is found that the goods, if sold for home use, would realise less than the amount claimed as it applies where the finding specified in that subsection is made except that it does not apply by virtue of this subsection to any claim under—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/136/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/136/5/a" id="section-136-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>section 123 or 134(2) above; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/136/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/136/5/b" id="section-136-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
section 46, 61 or 64 of the
<CommentaryRef Ref="c14779641"/>
Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on certain spoilt liquors).
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/136/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/136/6" id="section-136-6" RestrictStartDate="2020-12-31">
<Pnumber>
<CommentaryRef Ref="key-4a13edc7fab61fff99cd94e13e76e7f6"/>
6
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14779611" Type="F">
<Para>
<Text>
S. 136(1)(1A)(2) substituted for s. 136(1)(2) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c02572" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c02572" id="c02573" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/3/6" Operative="true" SectionRef="section-12-3-6">s. 12(3)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14779621" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c02574" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef CitationRef="c02574" id="c02575" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/3/6" Operative="true" SectionRef="section-12-3-6">s. 12(3)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14779631" Type="F">
<Para>
<Text>
Words substituted by virtue of (E.W.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c02576" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48, SIF 39:1)</Citation>
,
<CitationSubRef CitationRef="c02576" id="c02577" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">ss. 38</CitationSubRef>
,
<CitationSubRef CitationRef="c02576" id="c02578" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46" SectionRef="section-46">46</CitationSubRef>
and (S.)
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/21" id="c02579" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Criminal Procedure (Scotland) Act 1975">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</Citation>
,
<CitationSubRef CitationRef="c02579" id="c02580" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F" Operative="true" SectionRef="section-289F">ss. 289F</CitationSubRef>
,
<CitationSubRef CitationRef="c02579" id="c02581" URI="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G" SectionRef="section-289G">289G</CitationSubRef>
and (N.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1984/703" id="c02582" Class="UnitedKingdomStatutoryInstrument" Year="1984" Number="703">S.I. 1984/703</Citation>
, (N.I. 3) arts. 5, 6
</Text>
</Para>
</Commentary>
<Commentary id="c14779641" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c02583" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="4">1979 c. 4</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="key-536fd61782249a87dbe0129d7f05900b" Type="F">
<Para>
<Text>
S. 136(2)(a): sum substituted for words (E.W.) (12.3.2015) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/664" id="c1apvek93-00008" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="664" Title="The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015">The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664)</Citation>
,
<CitationSubRef CitationRef="c1apvek93-00008" id="c1apvek93-00009" URI="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/1/1" SectionRef="regulation-1-1">reg. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c1apvek93-00008" id="c1apvek93-00010" URI="http://www.legislation.gov.uk/id/uksi/2015/664/schedule/2/paragraph/1/16" SectionRef="schedule-2-paragraph-1-16" Operative="true">Sch. 2 para. 1(16)</CitationSubRef>
(with
<CitationSubRef CitationRef="c1apvek93-00008" id="c1apvek93-00011" URI="http://www.legislation.gov.uk/id/uksi/2015/664/regulation/5/1" SectionRef="regulation-5-1">reg. 5(1)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-4a13edc7fab61fff99cd94e13e76e7f6" Type="F">
<Para>
<Text>
S. 136(6) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-01457" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01457" id="cejmpkut4-01458" 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="cejmpkut4-01457" id="cejmpkut4-01459" SectionRef="schedule-7-paragraph-103-3" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/103/3" Operative="true">Sch. 7 para. 103(3)</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-01460" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01460" id="cejmpkut4-01461" 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="cejmpkut4-01462" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-01462" id="cejmpkut4-01463" 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="cejmpkut4-01464" 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="cejmpkut4-01464" id="cejmpkut4-01465" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bed3b3e26f95fdcc9585c2b32b829862" Type="F">
<Para>
<Text>
Words in s. 136(4) 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="cejmpkut4-04196" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04196" id="cejmpkut4-04197" 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="cejmpkut4-04196" id="cejmpkut4-04198" SectionRef="schedule-7-paragraph-103-2" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/103/2" Operative="true">Sch. 7 para. 103(2)</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-04199" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04199" id="cejmpkut4-04200" 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="cejmpkut4-04201" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-04201" id="cejmpkut4-04202" 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="cejmpkut4-04203" 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="cejmpkut4-04203" id="cejmpkut4-04204" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-8522d3e43b8e5344143a7064cd54b2a1" Type="F">
<Para>
<Text>
Word in s. 136(2)(b) substituted (22.2.2024) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2024/3" id="cdvd9h6f5-00007" Class="UnitedKingdomPublicGeneralAct" Year="2024" Number="3" Title="Finance Act 2024">Finance Act 2024 (c. 3)</Citation>
,
<CitationSubRef CitationRef="cdvd9h6f5-00007" id="cdvd9h6f5-00008" SectionRef="section-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/1" Operative="true">s. 32(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cdvd9h6f5-00007" id="cdvd9h6f5-00009" SectionRef="section-32-6" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/32/6">s. 32(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>