http://www.legislation.gov.uk/ukpga/1979/2/section/159/2002-07-24Customs 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 Database2024-10-112002-07-24 Part XII General and Miscellaneous General powers, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Power to examine and take account of goods.1591Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—awhich are imported; orbwhich are in a warehouse or Queen’s warehouse; orbbwhich are in a free zone; orcwhich have been loaded into any ship or aircraft at any place in the United Kingdom or the Isle of Man; ordwhich are entered for exportation or for use as stores; orewhich are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; orfin the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;and may for that purpose require any container to be opened or unpacked.2Any examination of goods by an officer under the Customs and Excise Acts 1979 shall be made at such place as the Commissioners appoint for the purpose.3In the case of such goods as the Commissioners may direct, and subject to such conditions as they see fit to impose, an officer may permit goods to be skipped on the quay or bulked, sorted, lotted, packed or repacked before account is taken thereof.4Any opening, unpacking, weighing, measuring, repacking, bulking, sorting, lotting, marking, numbering, loading, unloading, carrying or landing of goods or their containers for the purposes of, or incidental to, the examination by an officer, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination shall be provided, by or at the expense of the proprietor of the goods.5If any imported goods which an officer has power under the Customs and Excise Acts 1979 to examine are without the authority of the proper officer removed from customs and excise charge before they have been examined, those goods shall be liable to forfeiture.6If any goods falling within subsection (5) above are removed by a person with intent to defraud Her Majesty of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, that person shall be guilty of an offence under this subsection and may be detained.7A person guilty of an offence under subsection (6) above shall be liable—aon summary conviction, to a penalty of the prescribed sum 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 7 years, or to both.8Without prejudice to the foregoing provisions of this section, where by this section or by or under any other provision of the Customs and Excise Acts 1979 an account is authorised or required to be taken of any goods for any purpose by an officer, the Commissioners may, with the consent of the proprietor of the goods, accept as the account of those goods for that purpose an account taken by such other person as may be approved in that behalf by both the Commissioners and the proprietor of the goods.S. 159(1) amended by S.I. 1990/2167, art. 4, Sch. para. 24S. 159(1)(bb) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. II para. 5Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 22Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)
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<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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Part XII
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<Title> General and Miscellaneous</Title>
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General powers,
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<Title> Power to examine and take account of goods.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159" id="section-159">
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1
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<Text>Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—</Text>
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<Text>which are imported; or</Text>
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<Pnumber>b</Pnumber>
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<Text>which are in a warehouse or Queen’s warehouse; or</Text>
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<Text>
which have been loaded into any ship or aircraft at any place in the United Kingdom
<Addition ChangeId="d29p13571" CommentaryRef="c14781401">or the Isle of Man</Addition>
; or
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<Text>which are entered for exportation or for use as stores; or</Text>
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<Text>which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; or</Text>
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<Text>in the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;</Text>
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<Text>and may for that purpose require any container to be opened or unpacked.</Text>
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<Text>Any examination of goods by an officer under the Customs and Excise Acts 1979 shall be made at such place as the Commissioners appoint for the purpose.</Text>
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<Pnumber>3</Pnumber>
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<Text>In the case of such goods as the Commissioners may direct, and subject to such conditions as they see fit to impose, an officer may permit goods to be skipped on the quay or bulked, sorted, lotted, packed or repacked before account is taken thereof.</Text>
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<Pnumber>4</Pnumber>
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<Text>Any opening, unpacking, weighing, measuring, repacking, bulking, sorting, lotting, marking, numbering, loading, unloading, carrying or landing of goods or their containers for the purposes of, or incidental to, the examination by an officer, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination shall be provided, by or at the expense of the proprietor of the goods.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/5/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/5" id="section-159-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If any imported goods which an officer has power under the Customs and Excise Acts 1979 to examine are without the authority of the proper officer removed from customs and excise charge before they have been examined, those goods shall be liable to forfeiture.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/6/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/6" id="section-159-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>If any goods falling within subsection (5) above are removed by a person with intent to defraud Her Majesty of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, that person shall be guilty of an offence under this subsection and may be detained.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/7/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/7" id="section-159-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>A person guilty of an offence under subsection (6) above shall be liable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/7/a/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/7/a" id="section-159-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>on summary conviction, to a penalty of the prescribed sum 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</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/7/b/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/7/b" id="section-159-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<Addition ChangeId="d29p13643" CommentaryRef="c14781411">7 years</Addition>
, or to both.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/159/8/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/159/8" id="section-159-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Without prejudice to the foregoing provisions of this section, where by this section or by or under any other provision of the Customs and Excise Acts 1979 an account is authorised or required to be taken of any goods for any purpose by an officer, the Commissioners may, with the consent of the proprietor of the goods, accept as the account of those goods for that purpose an account taken by such other person as may be approved in that behalf by both the Commissioners and the proprietor of the goods.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14781381" Type="C">
<Para>
<Text>
S. 159(1) amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1990/2167" id="c03835" Class="UnitedKingdomStatutoryInstrument" Year="1990" Number="2167">S.I. 1990/2167</Citation>
,
<CitationSubRef id="c03836" CitationRef="c03835" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c03837" CitationRef="c03835" URI="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/24" Operative="true" SectionRef="schedule-paragraph-24">Sch. para. 24</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781391" Type="F">
<Para>
<Text>
S. 159(1)(
<Emphasis>bb</Emphasis>
) inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/43" id="c03839" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Finance Act 1984">Finance Act 1984 (c. 43, SIF 40:1)</Citation>
,
<CitationSubRef id="c03840" CitationRef="c03839" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8" SectionRef="section-8">s. 8</CitationSubRef>
,
<CitationSubRef id="c03841" CitationRef="c03839" URI="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/5" Operative="true" SectionRef="schedule-4-part-II-paragraph-5">Sch. 4 Pt. II para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781401" Type="F">
<Para>
<Text>
Words inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/58" id="c03842" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Isle of Man Act 1979">Isle of Man Act 1979 (c. 58)</Citation>
,
<CitationSubRef id="c03843" CitationRef="c03842" URI="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/22" Operative="true" SectionRef="schedule-1-paragraph-22">Sch. 1 para. 22</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781411" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c03844" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 40:1)</Citation>
,
<CitationSubRef id="c03845" CitationRef="c03844" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6" Operative="true" SectionRef="section-12-1-a-6">s. 12(1)(a)(6)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14781291" Type="C">
<Para>
<Text>
<CitationSubRef id="c04064" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/XII" SectionRef="part-XII">Pt. XII</CitationSubRef>
amended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/3" id="c04065" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Customs and Excise Duties (General Reliefs) Act 1979">Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)</Citation>
,
<CitationSubRef id="c04066" URI="http://www.legislation.gov.uk/id/ukpga/1979/3/section/15/4" Operative="true" CitationRef="c04065" SectionRef="section-15-4">s. 15(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>