http://www.legislation.gov.uk/ukpga/1979/2/section/46/enactedCustoms and Excise Management Act 1979Excise dutiesKing's Printer of Acts of Parliament2019-06-05 PART IVControl of ImportationProvisions as to duty on imported goodsGoods to be warehoused without payment of duty 46 Any goods which are on their importation permitted to be entered for warehousing shall be allowed, subject to such conditions or restrictions as may be imposed by or under warehousing regulations, to be warehoused without payment of duty.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2" NumberOfProvisions="237" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:subject>Excise duties</dc:subject>
<dc:contributor/>
<dc:creator/>
<dc:rights/>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2019-06-05</dc:modified>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/enacted" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/enacted" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/enacted" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/enacted" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/enacted" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/46" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/enacted" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/45/enacted" title="Provision; Section 45"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/45/enacted" title="Provision; Section 45"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/47/enacted" title="Provision; Section 47"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/47/enacted" title="Provision; Section 47"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="final"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect EffectId="key-9f2b164664560a5e67916973bf12335d" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="30" AffectedYear="1979" AffectedNumber="2" AffectingProvisions="s. 110(2)" RequiresApplied="true" Row="136" AffectingEffectsExtent="E+W+S+N.I." Modified="2024-04-22T10:25:03Z" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectedProvisions="s. 95(1A)(1B)" AffectingYear="2023" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-c67229d80252a277d2dba1f5c86db8a0" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2023" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedYear="1979" AffectedNumber="2" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectingProvisions="Sch. 13 para. 26(3)" RequiresApplied="true" AffectingNumber="30" AffectedProvisions="s. 160(2A)" Row="629" Modified="2024-04-22T10:25:03Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="reg. 2(3)(f)" AffectingClass="UnitedKingdomStatutoryInstrument" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." Row="660" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" AffectingYear="2022" AffectingEffectsExtent="E+W+S+N.I." Type="inserted" Modified="2023-11-24T11:22:35Z" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectedYear="1979" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" AffectedNumber="2" RequiresApplied="false" AffectedProvisions="s. 119(7)" AffectingNumber="109" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</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"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="237"/>
<ukm:BodyParagraphs Value="178"/>
<ukm:ScheduleParagraphs Value="59"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/body" NumberOfProvisions="178">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV" NumberOfProvisions="17" id="part-IV">
<Number>PART IV</Number>
<Title>Control of Importation</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/part/IV/crossheading/provisions-as-to-duty-on-imported-goods/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/IV/crossheading/provisions-as-to-duty-on-imported-goods" NumberOfProvisions="6" id="part-IV-crossheading-provisions-as-to-duty-on-imported-goods">
<Title>Provisions as to duty on imported goods</Title>
<P1group>
<Title>Goods to be warehoused without payment of duty</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/46/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/46" id="section-46">
<Pnumber>46</Pnumber>
<P1para>
<Text>Any goods which are on their importation permitted to be entered for warehousing shall be allowed, subject to such conditions or restrictions as may be imposed by or under warehousing regulations, to be warehoused without payment of duty.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
</Legislation>