Words in s. 43 heading 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. 37(10) (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. 43(1) 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. 37(2)(a) (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. 43(1) inserted (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. 37(2)(b) (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 inserted by S.I. 1982/1324, reg. 2(2)

Words in s. 43(2) substituted (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. 2(a); S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3,Sch.

Words in s. 43(2) 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. 37(3)(a) (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)

S. 43(2)(a) substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 7(2)

Words repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1

S. 43(2)(c) substituted by S.I. 1982/1324, reg. 2(3)

S. 43(2)(c)(i) and word 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. 37(3)(b)(i) (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. 43(2)(c)(ii) 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. 37(3)(b)(ii) (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)

S. 43(2A)-(2C) 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. 37(4) (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)

S. 43(2D) 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. 2(b); S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3,Sch.

Words in s. 43(2D) 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. 37(5) (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. 43(3) inserted (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. 37(6)(a) (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. 43(3) 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. 37(6)(b) (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)

S. 43(4) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. 1

Words substituted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 8

Word in s. 43(5) inserted (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. 37(7)(a) (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. 43(5) inserted (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. 37(7)(b) (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)

S. 43(6)–(9) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 7(4)

Words in s. 43(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. 37(8)(a) (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. 43(6)(b) 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. 37(8)(b) (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. 43(6) inserted (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. 37(8)(c) (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)

S. 43(8)(9) 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. 37(9) (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)

S. 43 modified by S.I. 1986/260, regs. 5(d) (as substituted by S.I. 1986/1019, reg. 2), 18

S. 43 modified (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 12 (with reg. 25) (as amended (31.08.2023) by The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872), regs. 1(2), 3(8))

S. 43(1) modified by S.I. 1983/947, regs. 12, 13, 1988/1810, reg. 4 and 1988/1898, reg. 4 (S.I. 1983/947 is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 43(1) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 43(1) amended by S.I. 1992/3152, reg. 11(a).

S. 43: s. 43(1)(a) expressed to be amended (1.11.1993 - 31.10.1996) by virtue of S.I 1992/3152, reg. 11(a) (with S.I. 1996/2537, reg. 15(b))

S. 43(5) excluded (20.10.1995) by S.I. 1995/2518, reg. 118(c)(i)

http://www.legislation.gov.uk/ukpga/1979/2/section/43/2021-07-14Customs 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 Participation2021-07-14Part IV Control of Importation Provisions as to duty on imported goods
43Excise duty on imported goods. (1)

Save as permitted by or under the customs and excise Acts ..., no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any excise duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.

(2)

Subject to subsections (2A), (2B) (2C) and (2D) below, the duties of ... excise and the rates thereof chargeable on imported goods—

(a)

if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;

(b)

if entry or, in the case of goods entered by bill of sight, perfect entry is made thereof for warehousing, shall be ascertained in accordance with warehousing regulations;

(c)

if no entry is made thereof and the goods are not declared under section 78 below shall be—

(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

... those in force with respect to such goods at the time of their importation.

(2A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2B)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2C)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2D)

Nothing in the provisions of subsections (1) and (2) above or of subsection (6) below or in any exception to any of those provisions made by or under section 44 below shall have effect for the purposes of any duty of excise chargeable on any goods for which—

(a)

the excise duty point is fixed by regulations under section 1 of the Finance (No. 2) Act 1992; and

(b)

the applicable rate of duty is determined in accordance with subsection (2) of that section.

(3)

Any goods brought or coming into the United Kingdom by sea otherwise than as cargo, stores or baggage carried in a ship shall be chargeable with the like excise duty, if any, as would be applicable to those goods if they had been imported as merchandise....

(4)

Where, in accordance with approval given by the Commissioners, entry of goods is made by any method involving the use of a computer, subsection (2) above shall have effect as if the reference in paragraph (a) to the time of the delivery of the entry were a reference to the time when particulars contained in the entry are accepted by the computer.

(5)

Subject to sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs for re-imported goods) and save as provided by or under any such enactments or instruments as are mentioned in subsection (1) above, any goods which are re-imported into the United Kingdom after exportation from the United Kingdom or the Isle of Man, whether they were manufactured or produced in or outside the United Kingdom and whether or not any excise duty was paid thereon at a previous importation, shall be treated for the purpose of charging excise duty—

(a)

as if they were being imported for the first time; and

(b)

in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.

(6)

Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of ... excise chargeable on the goods between—

(a)

the time mentioned in subsection (2)(a) above; and

(b)

the time when the goods are cleared from ... excise charge,

the rate of the excise duty chargeable on the goods shall, if the importer so requests, be that in force at the time mentioned in paragraph (b) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.

(7)

Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.

(8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dbc302dca4f70a54297037f16c6b33da" marker="F1">
<p>
Words in
<ref eId="cejmpkut4-09233" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV/crossheading/provisions-as-to-duty-on-imported-goods">s. 43</ref>
heading substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-09234" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-09235" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-09236" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/10">Sch. 7 para. 37(10)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-09237" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-09238" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-09239" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-09240" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-09239">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-09241" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-09242" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bbc3d85fa57fdd8efee2f29f2e6c6fa2" marker="F2">
<p>
Words in
<ref eId="cejmpkut4-02633" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/1">s. 43(1)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-02634" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02635" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02636" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/2/a">Sch. 7 para. 37(2)(a)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02637" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02638" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02639" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02640" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02639">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02641" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02642" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9d63f36f66f2f5d9edde2b824c6530d0" marker="F3">
<p>
Word in
<ref eId="cejmpkut4-02648" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/1">s. 43(1)</ref>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02649" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02650" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02651" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/2/b">Sch. 7 para. 37(2)(b)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02652" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02653" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02654" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02655" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02654">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02656" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02657" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772821" marker="F4">
<p>
Words inserted by
<ref eId="c00863" href="http://www.legislation.gov.uk/id/uksi/1982/1324">S.I. 1982/1324</ref>
,
<ref eId="c00864" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1982/1324/regulation/2/2">reg. 2(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772831" marker="F5">
<p>
Words in s. 43(2) substituted (1.12.1992 in so far as mentioned in
<ref eId="c00866" href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref eId="c00867" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as then not already in force) by
<ref eId="c00868" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c00869" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5">s. 1(5)</ref>
,
<ref eId="c00870" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/2/a">Sch. 1 para. 2(a)</ref>
;
<ref eId="c00871" href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref eId="c00872" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref eId="c00873" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt. 2</ref>
;
<ref eId="c00874" href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref eId="c00875" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,Sch.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9e0843cef3599ce6d371076640628ead" marker="F6">
<p>
Words in
<ref eId="cejmpkut4-02663" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2">s. 43(2)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-02664" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02665" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02666" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/a">Sch. 7 para. 37(3)(a)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02667" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02668" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02669" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02670" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02669">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02671" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02672" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772841" marker="F7">
<p>
S. 43(2)(
<i>a</i>
) substituted by
<ref eId="c00877" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00878" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/10/1">s. 10(1)</ref>
,
<ref eId="c00879" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/6/paragraph/7/2">Sch. 6 para. 7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772851" marker="F8">
<p>
Words repealed by
<ref eId="c00880" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00881" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I">Sch. 19 Pt. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772861" marker="F9">
<p>
S. 43(2)(
<i>c</i>
) substituted by
<ref eId="c00883" href="http://www.legislation.gov.uk/id/uksi/1982/1324">S.I. 1982/1324</ref>
,
<ref eId="c00884" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1982/1324/regulation/2/3">reg. 2(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-18753144236a3bd3711c15d99172f82b" marker="F10">
<p>
<ref eId="cejmpkut4-02678" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2/c/i">S. 43(2)(c)(i)</ref>
and word omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-02679" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02680" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02681" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/b/i">Sch. 7 para. 37(3)(b)(i)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02682" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02683" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02684" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02685" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02684">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02686" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02687" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b3d6484e99a62ab06e1b971805bf34a3" marker="F11">
<p>
Words in
<ref eId="cejmpkut4-02693" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2/c/ii">s. 43(2)(c)(ii)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-02694" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02695" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02696" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/3/b/ii">Sch. 7 para. 37(3)(b)(ii)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02697" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02698" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02699" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02700" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02699">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02701" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02702" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f095d57c3fa406246dfa3cdb8a1b33aa" marker="F12">
<p>
<rref eId="cejmpkut4-00006" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2A" upTo="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2C">S. 43(2A)-(2C)</rref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-00007" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/4">Sch. 7 para. 37(4)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-00010" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-00012" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-00013" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-00012">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-00014" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772881" marker="F13">
<p>
S. 43(2D) inserted (1.12.1992 in so far as mentioned in
<ref eId="c00889" href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref eId="c00890" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as then not already in force) by
<ref eId="c00891" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c00892" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5">s. 1(5)</ref>
,
<ref eId="c00893" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/2/b">Sch. 1 para. 2(b)</ref>
;
<ref eId="c00894" href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref eId="c00895" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref eId="c00896" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt. 2</ref>
;
<ref eId="c00897" href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref eId="c00898" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,Sch.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e1f88f0629f50214cb10f43861981af4" marker="F14">
<p>
Words in
<ref eId="cejmpkut4-02708" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/2D">s. 43(2D)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02709" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02710" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02711" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/5">Sch. 7 para. 37(5)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02712" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02713" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02714" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02715" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02714">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02716" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02717" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9f5f9acdac2a25528f13d33c7c5db981" marker="F15">
<p>
Word in
<ref eId="cejmpkut4-02723" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/3">s. 43(3)</ref>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02724" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02725" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02726" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/6/a">Sch. 7 para. 37(6)(a)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02727" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02728" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02729" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02730" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02729">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02731" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02732" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-026f91d853a8e31d2473c9239c338cb1" marker="F16">
<p>
Words in
<ref eId="cejmpkut4-02738" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/3">s. 43(3)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-02739" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02740" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02741" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/6/b">Sch. 7 para. 37(6)(b)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02742" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02743" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02744" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02745" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02744">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02746" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02747" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772901" marker="F17">
<p>
S. 43(4) repealed by
<ref eId="c00901" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00902" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139/6">s. 139(6)</ref>
,
<ref eId="c00903" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I">Sch. 19 Pt. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772921" marker="F18">
<p>
Words substituted by
<ref eId="c00907" href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref eId="c00908" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/8">Sch. 1 para. 8</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6439c2755f970554b9c8602b7c2b7614" marker="F19">
<p>
Word in
<ref eId="cejmpkut4-01355" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/5">s. 43(5)</ref>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-01356" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-01357" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-01358" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/7/a">Sch. 7 para. 37(7)(a)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-01359" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-01360" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-01361" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-01362" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-01361">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-01363" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-01364" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9b42f00fd92a632b171bbaf9c8b2a47b" marker="F20">
<p>
Word in
<ref eId="cejmpkut4-01370" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/5">s. 43(5)</ref>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-01371" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-01372" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-01373" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/7/b">Sch. 7 para. 37(7)(b)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-01374" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-01375" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-01376" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-01377" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-01376">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-01378" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-01379" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14772931" marker="F21">
<p>
S. 43(6)–(9) inserted by
<ref eId="c00910" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c00911" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/10/1">s. 10(1)</ref>
,
<ref eId="c00912" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/6/paragraph/7/4">Sch. 6 para. 7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7e47b612db93f1860bebfc9e44f40720" marker="F22">
<p>
Words in
<ref eId="cejmpkut4-02753" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/6">s. 43(6)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-02754" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02755" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02756" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/a">Sch. 7 para. 37(8)(a)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02757" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02758" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02759" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02760" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02759">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02761" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02762" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b70da107fd7a384fe3b16bcd867d45fe" marker="F23">
<p>
Words in
<ref eId="cejmpkut4-02783" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/6/b">s. 43(6)(b)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-02784" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02785" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02786" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/b">Sch. 7 para. 37(8)(b)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02787" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02788" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02789" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02790" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02789">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02791" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02792" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7e56a7c8daed639749502a7c2cadbffa" marker="F24">
<p>
Word in
<ref eId="cejmpkut4-02768" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/6">s. 43(6)</ref>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref eId="cejmpkut4-02769" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02770" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02771" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/8/c">Sch. 7 para. 37(8)(c)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02772" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02773" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02774" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02775" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02774">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02776" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02777" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fd4326c6611c5860a7eac74eadfd3acc" marker="F25">
<p>
<ref eId="cejmpkut4-02801" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/8">S. 43(8)</ref>
<ref eId="cejmpkut4-02802" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43/9">(9)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-02803" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-02804" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-02805" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/37/9">Sch. 7 para. 37(9)</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-02806" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-02807" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-02808" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-02809" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-02808">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-02810" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-02811" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14772781" marker="C1">
<p>
S. 43 modified by
<ref eId="c00839" href="http://www.legislation.gov.uk/id/uksi/1986/260">S.I. 1986/260</ref>
,
<ref eId="c00840" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1986/260/regulation/5">regs. 5</ref>
(
<i>d</i>
) (as substituted by
<ref eId="c00841" href="http://www.legislation.gov.uk/id/uksi/1986/1019">S.I. 1986/1019</ref>
,
<ref eId="c00842" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1986/1019/regulation/2">reg. 2</ref>
), 18
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-785ee56ffdb43129dc5c8752f007d33c" marker="C2">
<p>
<ref eId="ccd8e12023112410430504Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/43">S. 43</ref>
modified (10.1.2012) by
<ref eId="d10e4" href="http://www.legislation.gov.uk/id/uksi/2011/3036">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</ref>
,
<ref eId="ccd8e72023112410430504Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1">regs. 1</ref>
,
<ref eId="ccd8e102023112410430504Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/12">12</ref>
(with
<ref eId="ccd8e132023112410430504Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25">reg. 25</ref>
) (as amended (31.08.2023) by
<ref eId="d10e16" href="http://www.legislation.gov.uk/id/uksi/2023/872">The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872)</ref>
,
<ref eId="ccd8e202023112410430504Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2023/872/regulation/1/2">regs. 1(2)</ref>
,
<ref eId="ccd8e232023112410430504Z" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2023/872/regulation/3/8">3(8)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14772791" marker="C3">
<p>
S. 43(1) modified by
<ref eId="c00844" href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
,
<ref eId="c00845" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/12">regs. 12</ref>
,
<ref eId="c00846" class="subref" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/13">13</ref>
,
<ref eId="c00847" class="subref" href="http://www.legislation.gov.uk/id/uksi/1983/947/regulation/1988">1988</ref>
/1810, reg. 4 and 1988/1898, reg. 4 (
<ref eId="c00848" href="http://www.legislation.gov.uk/id/uksi/1983/947">S.I. 1983/947</ref>
is revoked 1.1.1993 by
<ref eId="c00849" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00850" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14772801" marker="C4">
<p>
S. 43(1) amended by
<ref eId="c00852" href="http://www.legislation.gov.uk/id/uksi/1985/1032">S.I. 1985/1032</ref>
,
<ref eId="c00853" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1985/1032/regulation/11">reg. 11</ref>
(
<i>a</i>
) (which S.I. is revoked 1.1.1993 by
<ref eId="c00854" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00855" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/1/2">reg. 1(2)</ref>
)
</p>
<p>
S. 43(1) amended by
<ref eId="c00857" href="http://www.legislation.gov.uk/id/uksi/1992/3152">S.I. 1992/3152</ref>
,
<ref eId="c00858" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3152/regulation/11/a">reg. 11(a)</ref>
.
</p>
<p>
S. 43: s. 43(1)(a) expressed to be amended (1.11.1993 - 31.10.1996) by virtue of S.I 1992/3152, reg. 11(a) (with
<ref eId="c00860" href="http://www.legislation.gov.uk/id/uksi/1996/2537">S.I. 1996/2537</ref>
,
<ref eId="c00861" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/2537/regulation/15/b">reg. 15(b)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14772911" marker="C5">
<p>
S. 43(5) excluded (20.10.1995) by
<ref eId="c00905" href="http://www.legislation.gov.uk/id/uksi/1995/2518">S.I. 1995/2518</ref>
,
<ref eId="c00906" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/2518/regulation/118/c/i">reg. 118(c)(i)</ref>
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/43/2021-07-14</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<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>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2021-07-14</dct:valid>
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<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
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<ukm:Statistics>
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<body eId="body">
<part eId="part-IV">
<num>Part IV</num>
<heading> Control of Importation</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-IV-crossheading-provisions-as-to-duty-on-imported-goods">
<heading> Provisions as to duty on imported goods</heading>
<section eId="section-43" uk:target="true">
<num>43</num>
<heading>
<noteRef href="#key-dbc302dca4f70a54297037f16c6b33da" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="first last" ukl:ChangeId="key-dbc302dca4f70a54297037f16c6b33da-1542116780257" ukl:CommentaryRef="key-dbc302dca4f70a54297037f16c6b33da">
<noteRef uk:name="commentary" href="#key-dbc302dca4f70a54297037f16c6b33da" class="commentary"/>
Excise duty
</ins>
on imported goods.
</heading>
<subsection eId="section-43-1">
<num>(1)</num>
<content>
<p>
Save as permitted by or under the customs and excise Acts
<noteRef href="#key-bbc3d85fa57fdd8efee2f29f2e6c6fa2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
..., no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any
<ins class="first last" ukl:ChangeId="key-9d63f36f66f2f5d9edde2b824c6530d0-1542277575676" ukl:CommentaryRef="key-9d63f36f66f2f5d9edde2b824c6530d0">
<noteRef uk:name="commentary" href="#key-9d63f36f66f2f5d9edde2b824c6530d0" class="commentary"/>
excise
</ins>
duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.
</p>
</content>
</subsection>
<subsection eId="section-43-2">
<num>(2)</num>
<intro>
<p>
<ins class="first" ukl:ChangeId="d29p3891" ukl:CommentaryRef="c14772821">
<noteRef uk:name="commentary" href="#c14772821" class="commentary"/>
Subject to subsections (2A), (2B)
</ins>
<ins ukl:ChangeId="d29p3891" ukl:CommentaryRef="c14772821">
<ins class="first last" ukl:ChangeId="d29p3893" ukl:CommentaryRef="c14772831">
<noteRef uk:name="commentary" href="#c14772831" class="commentary"/>
(2C) and (2D)
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p3891" ukl:CommentaryRef="c14772821"> below,</ins>
the duties of
<noteRef href="#key-9e0843cef3599ce6d371076640628ead" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... excise and the rates thereof chargeable on imported goods—
</p>
</intro>
<level class="para1" eId="section-43-2-a">
<num>
<ins class="first" ukl:ChangeId="d29p3899" ukl:CommentaryRef="c14772841">
<noteRef uk:name="commentary" href="#c14772841" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3899" ukl:CommentaryRef="c14772841">if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-43-2-b">
<num>(b)</num>
<content>
<p>
if entry
<ins class="first last" ukl:ChangeId="d29p3913" ukl:CommentaryRef="c14772851">
<noteRef uk:name="commentary" href="#c14772851" class="commentary"/>
or, in the case of goods entered by bill of sight, perfect entry
</ins>
is made thereof for warehousing, shall be ascertained in accordance with warehousing regulations;
</p>
</content>
</level>
<level class="para1" eId="section-43-2-c">
<num>
<ins class="first" ukl:ChangeId="d29p3917" ukl:CommentaryRef="c14772861">
<noteRef uk:name="commentary" href="#c14772861" class="commentary"/>
(c)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3917" ukl:CommentaryRef="c14772861">if no entry is made thereof and the goods are not declared under section 78 below shall be—</ins>
</p>
</intro>
<level class="para2" eId="section-43-2-c-i">
<num>
<noteRef href="#key-18753144236a3bd3711c15d99172f82b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p3917" ukl:CommentaryRef="c14772861">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3917" ukl:CommentaryRef="c14772861">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</level>
<level class="para2" eId="section-43-2-c-ii">
<num>
<ins ukl:ChangeId="d29p3917" ukl:CommentaryRef="c14772861">(ii)</ins>
</num>
<content>
<p>
<noteRef href="#key-b3d6484e99a62ab06e1b971805bf34a3" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p3917" ukl:CommentaryRef="c14772861">... those in force with respect to such goods at the time of their importation.</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-43-2A">
<num>
<noteRef href="#key-f095d57c3fa406246dfa3cdb8a1b33aa" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2A)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-43-2B">
<num>
<noteRef href="#key-f095d57c3fa406246dfa3cdb8a1b33aa" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2B)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-43-2C">
<num>
<noteRef href="#key-f095d57c3fa406246dfa3cdb8a1b33aa" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2C)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-43-2D">
<num>
<ins class="first" ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881">
<noteRef uk:name="commentary" href="#c14772881" class="commentary"/>
(2D)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881">Nothing in the provisions of subsections (1) and (2) above or of subsection (6) below or in any exception to any of those provisions made by or under </ins>
<ins ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881">
<ins class="first last" ukl:ChangeId="key-e1f88f0629f50214cb10f43861981af4-1542277677171" ukl:CommentaryRef="key-e1f88f0629f50214cb10f43861981af4">
<noteRef uk:name="commentary" href="#key-e1f88f0629f50214cb10f43861981af4" class="commentary"/>
section 44
</ins>
</ins>
<ins ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881"> below shall have effect for the purposes of any duty of excise chargeable on any goods for which—</ins>
</p>
</intro>
<level class="para1" eId="section-43-2D-a">
<num>
<ins ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881">the excise duty point is fixed by regulations under section 1 of the Finance (</ins>
<abbr title="Number">
<ins ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881">No.</ins>
</abbr>
<ins ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881"> 2) Act 1992; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-43-2D-b">
<num>
<ins ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3960" ukl:CommentaryRef="c14772881">the applicable rate of duty is determined in accordance with subsection (2) of that section.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-43-3">
<num>(3)</num>
<content>
<p>
Any goods brought or coming into the United Kingdom by sea otherwise than as cargo, stores or baggage carried in a ship shall be chargeable with the like
<ins class="first last" ukl:ChangeId="key-9f5f9acdac2a25528f13d33c7c5db981-1542277744345" ukl:CommentaryRef="key-9f5f9acdac2a25528f13d33c7c5db981">
<noteRef uk:name="commentary" href="#key-9f5f9acdac2a25528f13d33c7c5db981" class="commentary"/>
excise
</ins>
duty, if any, as would be applicable to those goods if they had been imported as merchandise
<noteRef href="#key-026f91d853a8e31d2473c9239c338cb1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
....
</p>
</content>
</subsection>
<subsection eId="section-43-4">
<num>
<ins class="first" ukl:ChangeId="d29p3988" ukl:CommentaryRef="c14772901">
<noteRef uk:name="commentary" href="#c14772901" class="commentary"/>
(4)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p3988" ukl:CommentaryRef="c14772901">Where, in accordance with approval given by the Commissioners, entry of goods is made by any method involving the use of a computer, subsection (2) above shall have effect as if the reference in paragraph (a) to the time of the delivery of the entry were a reference to the time when particulars contained in the entry are accepted by the computer.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-5">
<num>(5)</num>
<intro>
<p>
Subject to sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs for re-imported goods) and save as provided by or under any such enactments or instruments as are mentioned in subsection (1) above, any goods which are re-imported into the United Kingdom
<ins class="first last" ukl:ChangeId="d29p4004" ukl:CommentaryRef="c14772921">
<noteRef uk:name="commentary" href="#c14772921" class="commentary"/>
after exportation from the United Kingdom or the Isle of Man
</ins>
, whether they were manufactured or produced in or outside the United Kingdom and whether or not any
<ins class="first last" ukl:ChangeId="key-6439c2755f970554b9c8602b7c2b7614-1542277492351" ukl:CommentaryRef="key-6439c2755f970554b9c8602b7c2b7614">
<noteRef uk:name="commentary" href="#key-6439c2755f970554b9c8602b7c2b7614" class="commentary"/>
excise
</ins>
duty was paid thereon at a previous importation, shall be treated for the purpose of charging
<ins class="first last" ukl:ChangeId="key-9b42f00fd92a632b171bbaf9c8b2a47b-1542277515764" ukl:CommentaryRef="key-9b42f00fd92a632b171bbaf9c8b2a47b">
<noteRef uk:name="commentary" href="#key-9b42f00fd92a632b171bbaf9c8b2a47b" class="commentary"/>
excise
</ins>
duty—
</p>
</intro>
<level class="para1" eId="section-43-5-a">
<num>(a)</num>
<content>
<p>as if they were being imported for the first time; and</p>
</content>
</level>
<level class="para1" eId="section-43-5-b">
<num>(b)</num>
<content>
<p>in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.</p>
</content>
</level>
</subsection>
<subsection eId="section-43-6">
<num>
<ins class="first" ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">
<noteRef uk:name="commentary" href="#c14772931" class="commentary"/>
(6)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of </ins>
<noteRef href="#key-7e47b612db93f1860bebfc9e44f40720" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">... excise chargeable on the goods between—</ins>
</p>
</intro>
<level class="para1" eId="section-43-6-a">
<num>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">the time mentioned in subsection (2)(</ins>
<i>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">a</ins>
</i>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">) above; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-43-6-b">
<num>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">the time when the goods are cleared from </ins>
<noteRef href="#key-b70da107fd7a384fe3b16bcd867d45fe" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">... excise charge,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">the rate of the </ins>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">
<ins class="first last" ukl:ChangeId="key-7e56a7c8daed639749502a7c2cadbffa-1542277845326" ukl:CommentaryRef="key-7e56a7c8daed639749502a7c2cadbffa">
<noteRef uk:name="commentary" href="#key-7e56a7c8daed639749502a7c2cadbffa" class="commentary"/>
excise
</ins>
</ins>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931"> duty chargeable on the goods shall, if the importer so requests, be that in force at the time mentioned in paragraph (</ins>
<i>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">b</ins>
</i>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-43-7">
<num>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">(7)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-8">
<num>
<noteRef href="#key-fd4326c6611c5860a7eac74eadfd3acc" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">(8)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-9">
<num>
<noteRef href="#key-fd4326c6611c5860a7eac74eadfd3acc" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">(9)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p4020" ukl:CommentaryRef="c14772931">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>