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Customs and Excise Management Act 1979

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Changes over time for: Section 35

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Version Superseded: 31/12/2020

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Point in time view as at 13/09/2018. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 35 is up to date with all changes known to be in force on or before 02 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

35 Report inwards.U.K.

(1)Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every [F1ship and aircraft] [F1vehicle] to which this section applies F2. . . .

(2)This section applies to every ship arriving [F3, or expected to arrive,] at a port—

(a)from any place outside the United Kingdom; or

(b)carrying any goods brought in that ship from some place outside the United Kingdom [F4and not yet cleared on importation] [F4which have not yet been declared for a Customs procedure].

(3)This section applies to every aircraft arriving [F3, or expected to arrive,] at any place in the United Kingdom—

(a)from any place or area outside the United Kingdom; or

(b)carrying passengers or goods taken on board that aircraft at a place outside the United Kingdom, being passengers or goods either—

(i)bound for a destination in the United Kingdom [F5and not already cleared at a customs and excise airport] [F5without yet having made a Customs declaration]; or

(ii)bound for a destination outside the United Kingdom.

[F6(3A)This section applies to every vehicle (other than a ship or aircraft) arriving, or expected to arrive, at any place in the United Kingdom—

(a)from any place outside the United Kingdom; or

(b)carrying any goods brought in the vehicle from a place outside the United Kingdom which have not yet been declared for a Customs procedure.]

(4)The Commissioners may make regulations prescribing the procedure for making report under this section.

(5)If the person by whom the report should be made fails to make report as required by or under this section—

(a)he shall be liable on summary conviction to a penalty of [F7level 3 on the standard scale]; and

(b)any goods required to be reported which are not duly reported may be detained by any officer until so reported or until the omission is explained to the satisfaction of the Commissioners, and may in the meantime be deposited in a Queen’s warehouse.

(6)The person making the report shall at the time of making it answer all such questions relating to the [F8ship, [F9or aircraft]] [F8vehicle] , to the goods carried therein, to the crew and to the voyage, [F10[F9or flight]] [F10flight, or journey] as may be put to him by the proper officer; and if he refuses to answer he shall be liable on summary conviction to a penalty of [F11level 3 on the standard scale].

(7)If at any time after a [F12ship or aircraft] [F12vehicle] carrying goods brought therein from any place outside the United Kingdom arrives [F13in the United Kingdom, or] [F14in or over United Kingdom waters], F15. . . and before report has been made in accordance with this section—

(a)bulk is broken; or

(b)any alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part thereof before due report has been made; or

(c)any part of the goods is staved, destroyed or thrown overboard or any container is opened,

and the matter is not explained to the satisfaction of the Commissioners, [F16the master of the ship or commander of the aircraft] [F16the vehicle operator] F15. . . shall be liable on summary conviction to a penalty of [F17level 3 on the standard scale].

F18(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19(9)References in this section [F20and in section 35A] to a place, area or destination outside the United Kingdom do not include referenes to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.]

Textual Amendments

F1Word in s. 35(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(2)

F2Words in s. 35(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(a), 10(2), Sch.2.

F3Words in s. 35(2)(3) inserted (1.3.2008) by Immigration, Asylum and Nationality Act 2006 (c. 13), ss. 35, 62(1)(2); S.I. 2007/3138, art. 3(a) (as amended (18.12.2007) by S.I. 2007/3580, art. 2)

F4Words in s. 35(2)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(3)

F5Words in s. 35(3)(b)(i) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(4)

F6S. 35(3A) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(5)

F7Words 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, 6

F8Word in s. 35(6) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(6)(a)

F9Words in s. 35(6) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(4)(b)(i)(ii).

F10Words in s. 35(6) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(6)(b)

F11Words 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, 6

F12Word in s. 35(7) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(7)(a)

F13Words in s. 35(7) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(7)(b)

F15Words in s. 35(7) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(c)(i)(ii), 10(2), Sch.2.

F16Words in s. 35(7) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(7)(c)

F17Words 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, 6

F18S. 35(8) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(d), 10(2), Sch.2.

F20Words in s. 35(9) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(8)

Modifications etc. (not altering text)

C1S. 35(1) amended by S.I. 1990/2167, art. 4, Sch. para. 5(1)

C2S. 35(7) amended by S.I. 1990/2167, art. 4, Sch. para. 5(2)

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