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Customs and Excise Management Act 1979

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  1. Introductory Text

  2. Part I Preliminary

    1. 1. Interpretation.

    2. 2. Application to hovercraft.

    3. 3. Application to pipe-lines.

    4. 4. Application to certain Crown aircraft.

    5. 5. Time of importation, exportation, etc.

  3. Part II Administration

    1. Appointment and duties of Commissioners, officers, etc.

      1. 6. Appointment and general duties of Commissioners, etc.

      2. 7. Privileges of Commissioners, etc.

      3. 8. Exercise of powers and performance of duties.

      4. 9. General duties of Commissioners in relation to customs matters concerning the European Communities.

      5. 10. Disclosure by Commissioners of certain information as to imported goods.

      6. 11. Assistance to be rendered by police, etc.

      7. 12. Power to hold inquiries.

    2. Offences in connection with Commissioners, officers, etc.

      1. 13. Unlawful assumption of character of officer, etc.

      2. 14. Failure to surrender commission, etc.

      3. 15. Bribery and collusion.

      4. 16. Obstruction of officers, etc.

    3. Commissioners’ receipts and expenses

      1. 17. Disposal of duties, etc.

      2. 18. Remuneration and expenses of Commissioners.

  4. Part III Customs and Excise Control Areas

    1. 19. Appointment of ports, etc.

    2. 20. Approval of wharves

    3. 20(A). Approved wharves

    4. 21. Control of movement of aircraft, etc. into and out of the United Kingdom.

    5. 22. Approval of examination stations at customs and excise airports

    6. 22A. Examination stations

    7. 23. Control of movement of hovercraft.

    8. 24. Control of movement of goods by pipe-line.

    9. 25. Approval of transit sheds

    10. 25A. Transit sheds

    11. 26. Power to regulate movements of goods into and out of Northern Ireland by land.

    12. 27. Officers’ powers of boarding.

    13. 28. Officers’ powers of access, etc.

    14. 29. Officers’ powers of detention of ships, etc.

    15. 30. Control of movement of uncleared goods within or between port or airport and other places.

    16. 31. Control of movement of goods to and from inland clearance depot, etc.

    17. 32. Penalty for carrying away officers.

    18. 33. Power to inspect aircraft, aerodromes, records, etc.

    19. 34. Power to prevent flight of aircraft.

  5. Part IV Control of Importation

    1. Inward entry and clearance

      1. 35. Report inwards.

      2. 36. Provisions as to Her Majesty’s ships, etc.

      3. 37. Entry of goods on importation.

      4. 37A. Initial and supplementary entries.

      5. 37B. Postponed entry.

      6. 37C. Provisions supplementary to ss. 37A and 37B.

      7. 38. Acceptance of incomplete entry.

      8. 38A. Examination of goods for purpose of making entry.

      9. 38B. Correction and cancellation of entry.

      10. 39. Entry of surplus stores.

      11. 40. Removal of uncleared goods to Queen’s warehouse.

      12. 41. Failure to comply with provisions as to entry.

      13. 42. Power to regulate unloading, removal, etc. of imported goods.

    2. Provisions as to duty on imported goods

      1. 43. Duty on imported goods.

      2. 44. Exclusion of s. 43(1) for importers etc. keeping standing deposits.

      3. 45. Deferred payment of customs duty.

      4. 46. Goods to be warehoused without payment of duty.

      5. 47. Relief from payment of duty of goods entered for transit or transhipment.

      6. 48. Relief from payment of duty of goods temporarily imported.

    3. Forfeiture, offences, etc. in connection with importation

      1. 49. Forfeiture of goods improperly imported.

      2. 50. Penalty for improper importation of goods.

      3. 51. Special provisions as to proof in Northern Ireland.

  6. Part V Control of Exportation

    1. Outward entry and clearance of goods

      1. 52. Meaning for this Part of “dutiable or restricted goods”.

      2. 53. Entry outwards of goods.

      3. 54. Acceptance of incomplete entry.

      4. 55. Correction and cancellation of entry.

      5. 56. Failure to export.

      6. 57. Delivery of entry by owner of exporting ship etc.

      7. 58. Simplified clearance procedure.

      8. 58A. Local export control.

      9. 58B. Provisions supplementary to ss. 58 and 58A.

      10. 58C. Pipe-lines and export of ships and aircraft.

      11. 58D. Operative date for Community purposes.

      12. 58E. Authentication of Community customs documents.

      13. 59. Restrictions on putting export goods alongside for loading.

      14. 60. Additional restrictions as to certain export goods.

      15. 60A.Power to make regulations about stores

      16. 61. Provisions as to stores.

      17. 62. Information, documentation, etc. as to export goods.

    2. Outward entry and clearance of ships, etc.

      1. 63. Entry outwards of exporting ships.

      2. 64. Clearance outwards of ships and aircraft.

      3. 65. Power to refuse or cancel clearance of ship or aircraft.

    3. General regulation of exportation, etc.

      1. 66. Power to make regulations as to exportation, etc.

    4. Offences in relation to exportation

      1. 67. Offences in relation to exportation of goods.

      2. 68. Offences in relation to exportation of prohibited or restricted goods.

      3. 68A. Offences in relation to agricultural levies.

      4. 68B. Special provisions as to proof in Northern Ireland.

  7. Part VI Control of Coastwise Traffic

    1. 69. Coasting trade.

    2. 70. Coasting trade—exceptional provisions.

    3. 71. Clearance of coasting ship and transire.

    4. 72. Additional powers of officers in relation to coasting ships.

    5. 73. Power to make regulations as to carriage of goods coastwise, etc.

    6. 74. Offences in connection with carriage of goods coastwise.

  8. Part VII Customs and Excise Control: Supplementary Provisions

    1. Special requirements as to movement of certain goods

      1. 75. Explosives.

    2. Keeping and preservation of records

      1. 75A. Records relating to importation and exportation.

      2. 75B. Records relating to firearms

      3. 75C. Records relating to goods subject to certain transit arrangements

      4. 76.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Additional provisions as to information

      1. 77. Information in relation to goods imported or exported.

      2. 77A. Information powers.

      3. 77B. Information powers relating to firearms

      4. 77C. Information powers relating to goods subject to certain transit arrangements

      5. 78. Customs and excise control of persons entering or leaving the United Kingdom.

      6. 79. Power to require evidence in support of information.

      7. 80. Power to require information or production of documents where origin of goods exported is evidenced under EU law or practice.

    4. Prevention of smuggling

      1. 81. Power to regulate small craft.

      2. 82. Power to haul up revenue vessels, patrol coasts, etc.

      3. 83. Penalty for removing seals, etc.

      4. 84. Penalty for signalling to smugglers.

      5. 85. Penalty for interfering with revenue vessels, etc.

      6. 86. Special penalty where offender armed or disguised.

      7. 87. Penalty for offering goods for sale as smuggled goods.

    5. Forfeiture of ships, etc. for certain offences

      1. 88. Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.

      2. 89. Forfeiture of ship jettisoning cargo, etc.

      3. 90. Forfeiture of ship or aircraft unable to account for missing cargo.

      4. 91. Ships failing to bring to.

  9. Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines

    1. 92. Approval of warehouses.

    2. 93. Regulation of warehouses and warehoused goods.

    3. 94. Deficiency in warehoused goods.

    4. 95. Deficiency in goods occurring in course of removal from warehouse without payment of duty.

    5. 96. Deficiency in certain goods moved by pipe-line.

    6. 97. Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line.

    7. 98. Procedure on warehouse ceasing to be approved.

    8. 99. Provisions as to deposit in Queen’s warehouse.

    9. 100. General offences relating to warehouses and warehoused goods.

  10. Part VIIIA Free Zones

    1. 100A. Designation of free zones.

    2. 100B. Free zone regulations.

    3. 100C. Free zone goods: customs duties, etc.

    4. 100D. Free zone regulation: supplemental.

    5. 100E. Control of trading in free zones.

    6. 100F. Powers of search.

  11. Part VIIIB REGISTERED EXCISE DEALERS AND SHIPPERS

    1. 100G. Registered excise dealers and shippers.

    2. 100H. Registered excise dealers and shippers regulations.

    3. 100J. Contravention of regulations etc.

  12. Part IX Control of Excise Licence Trades and Revenue Traders

    1. Excise licences—general provisions

      1. 101. Excise licences.

      2. 102. Payment for excise licences by cheque.

      3. 103. Renewal of excise licences.

      4. 104. Transfer and removal of excise licence trades and licences.

      5. 105, 106.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 107. Power to require person carrying on excise licence trade to display sign.

    2. General provisions as to entries of premises, etc.

      1. 108. Making of entries.

      2. 109. New or further entries of same premises.

      3. 110. Proof as to entries.

      4. 111. Offences in connection with entries.

    3. General provisions as to revenue traders

      1. 112. Power of entry upon premises, etc. of revenue traders.

      2. 112A.Section 112: supplementary powers

      3. 113. Power to search for concealed pipes, etc.

      4. 114.Power to prohibit use of certain substances in exciseable goods.

      5. 115. Power to keep specimen on premises of revenue traders.

      6. 116. Payment of excise duty by revenue traders.

      7. 116A. Power to estimate excise duties.

      8. 117. Execution and distress against revenue traders.

      9. 118. Liability of ostensible owner or principal manager.

  13. Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES

    1. 118A. Duty of revenue traders to keep records.

    2. 118B. Duty of revenue traders and others to furnish information and produce documents.

    3. 118BA.Further duty to provide information and documents

    4. 118BB.Inspection powers: goods-based duties

    5. 118BC.Inspection powers: gaming duty and machine games duty

    6. 118BCA.Inspection powers: betting duties and remote gaming duty

    7. 118BD.Inspection powers: supplementary provision

    8. 118C. Entry and search of premises and persons.

    9. 118D. Order for access to recorded information, etc.

    10. 118E. Procedure when documents etc. are removed.

    11. 118F. Failure of officer to comply with requirements under section 118E.

    12. 118G. Offences under Part IXA.

  14. Part X Duties and Drawbacks—General Provisions

    1. General provisions relating to imported goods

      1. 119. Delivery of imported goods on giving of security for duty.

      2. 120. Regulations for determining origin of goods.

      3. 121. Power to impose restrictions where duty depends on certain matters other than use.

      4. 122. Regulations where customs duty depends on use.

      5. 123. Repayment of duty where goods returned or destroyed by importer.

      6. 124. Forfeiture for breach of certain conditions.

      7. 125. Valuation of goods for purpose of ad valorem duties.

      8. 126. Charge of excise duty on manufactured or composite imported articles.

      9. 127. Determination of disputes as to duties on imported goods.

    2. Deferred payment of excise duty on goods

      1. 127A. Deferred payment of excise duty on goods.

    3. General provisions relating to charge of duty on and delivery of goods

      1. 128. Restriction of delivery of goods.

      2. 129. Power to remit or repay duty on denatured goods.

      3. 130. Power to remit or repay duty on goods lost or destroyed, etc.

      4. 131. Enforcement of bond in respect of goods removed without payment of duty.

    4. Drawback, allowances, duties, etc.—general

      1. 132. Extension of drawback.

      2. 133. General provisions as to claims for drawback.

      3. 134. Drawback and allowance on goods damaged or destroyed after shipment.

      4. 135. Time limit on payment of drawback or allowance.

      5. 136. Offences in connection with claims for drawback, etc.

      6. 137. Recovery of duties and calculation of duties, drawbacks, etc.

      7. 137A. Recovery of overpaid excise duty.

  15. Part XI Detention of Persons, Forfeiture and Legal Proceedings

    1. Detention of persons

      1. 138. Provisions as to detention of persons.

    2. Forfeiture

      1. 139. Provisions as to detention, seizure and condemnation of goods, etc.

      2. 140. Forfeiture of spirits.

      3. 141. Forfeiture of ships, etc. used in connection with goods liable to forfeiture.

      4. 142. Special provision as to forfeiture of larger ships.

      5. 143. Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.

      6. 144. Protection of officers, etc. in relation to seizure and detention of goods, etc.

    3. General provisions as to legal proceedings

      1. 145. Institution of proceedings.

      2. 146. Service of process.

      3. 146A. Time limits for proceedings.

      4. 147. Proceedings for offences.

      5. 148. Place of trial for offences.

      6. 149. Non-payment of penalties, etc.: maximum terms of imprisonment.

      7. 150. Incidental provisions as to legal proceedings.

      8. 151. Application of penalties.

      9. 152. Powers of Commissioners to mitigate penalties, etc.

      10. 153. Proof of certain documents.

      11. 154. Proof of certain other matters.

      12. 155. Persons who may conduct proceedings.

    4. Saving for outlying enactments of certain general provisions as to offences

      1. 156. Saving for outlying enactments of certain general provisions as to offences.

  16. Part XII General and Miscellaneous

    1. General powers, etc.

      1. 157. Bonds and security.

      2. 157A.General information powers in relation to persons entering or leaving the United Kingdom

      3. 158. Power to require provision of facilities.

      4. 159. Power to examine and take account of goods.

      5. 160. Power to take samples.

      6. 161. Power to search premises: writ of assistance.

      7. 161A. Power to search premises: search warrant.

      8. 162. Power to enter land for or in connection with access to pipelines.

      9. 163. Power to search vehicles or vessels.

      10. 163A. Power to search articles.

      11. 164. Power to search persons.

      12. 164A.Powers to search for cash

      13. 165. Power to pay rewards.

      14. 166. Agents.

    2. General offences

      1. 167. Untrue declarations, etc.

      2. 168. Counterfeiting documents, etc.

      3. 169. False scales, etc.

      4. 170. Penalty for fraudulent evasion of duty, etc.

      5. 170A. Offence of handling goods subject to unpaid excise duty.

      6. 170B. Offence of taking preparatory steps for evasion of excise duty.

      7. 171. General provisions as to offences and penalties.

    3. Miscellaneous

      1. 172. Regulations.

      2. 173. Directions.

      3. 174.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 175. Scotland—special provisions.

      5. 176. Game licences. S.R. & O. 1908/844.

      6. 177. Consequential amendments, repeals and saving and transitional provisions.

      7. 178. Citation and commencement.

  17. SCHEDULES

    1. SCHEDULE 1

      Controlled Drugs: Variation of Punishments for Certain Offences under this Act

      1. 1.Section 50(4), 68(3) and 170(3) of this Act shall have...

      2. 2.Section 50(4), 68(3) and 170(3) of this Act shall have...

      3. 3.In this Schedule Class A drug, Class B drug ,...

    2. SCHEDULE 2

      Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks

      1. Duties

        1. 1.(1) Where under subsection (1) of the principal section imported...

        2. 2.Where a direction given by virtue of paragraph 1 above...

        3. 3.Nothing in paragraphs 1 and 2 above shall affect the...

      2. Drawbacks

        1. 4.Where a direction is given by virtue of paragraph 1...

        2. 5.(1) Where, in the case of imported goods of any...

      3. Supplementary

        1. 6.Where any order under paragraph 1 or 5 above directs...

        2. 7.Where a resolution passed by the House of Commons has...

        3. 8.The power to make orders under this Schedule shall be...

      4. Interpretation

        1. 9.In this Schedule the principal section means section 126 of...

    3. SCHEDULE 2A

      Supplementary provisions relating to the detention of things as liable to forfeiture

      1. Interpretation

        1. 1.In this Schedule, references (however expressed) to a thing being...

      2. Period of detention

        1. 2.(1) This paragraph applies where a thing is detained.

      3. Notice of detention

        1. 3.(1) The Commissioners must take reasonable steps to give written...

      4. Unauthorised removal or disposal: penalties etc

        1. 4.(1) This paragraph applies where a thing is detained and,...

        2. 5.(1) This paragraph applies where— (a) a thing is detained...

    4. SCHEDULE 3

      Provisions Relating to Forfeiture

      1. Notice of seizure

        1. 1.(1) The Commissioners shall, except as provided in sub-paragraph (2)...

        2. 2.Notice under paragraph 1 above shall be given in writing...

      2. Notice of claim

        1. 3.Any person claiming that any thing seized as liable to...

        2. 4.(1) Any notice under paragraph 3 above shall specify the...

      3. Condemnation

        1. 5.If on the expiration of the relevant period under paragraph...

        2. 6.Where notice of claim in respect of any thing is...

        3. 7.Where any thing is in accordance with either of paragraphs...

      4. Proceedings for condemnation by court

        1. 8.Proceedings for condemnation shall be civil proceedings and may be...

        2. 9.Proceedings for the condemnation of any thing instituted in a...

        3. 10.(1) In any proceedings for condemnation instituted in England, Wales...

        4. 11.(1) In the case of any proceedings for condemnation instituted...

        5. 12.Where an appeal, including an appeal by way of case...

      5. Provisions as to proof

        1. 13.In any proceedings arising out of the seizure of any...

        2. 14.In any proceedings, the condemnation by a court of any...

      6. Special provisions as to certain claimants

        1. 15.For the purposes of any claim to, or proceedings for...

      7. Power to deal with seizures before condemnation, etc.

        1. 16.Where any thing has been seized as liable to forfeiture...

        2. 17.(1) If, where any thing is delivered up, sold or...

    5. SCHEDULE 4

      Consequential Amendments

      1. Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder

        1. 1.Save where the context otherwise requires, any reference in, or...

        2. 2.

      2. Diplomatic Privileges Act 1964

        1. 3.In section 2 of the Diplomatic Privileges Act 1964, after...

      3. Provisional Collection of Taxes Act 1964

        1. 4.In section 3 of the Provisional Collection of Taxes Act...

        2. 5.In section 3(3) of the Provisional Collection of Taxes Act...

      4. Consular Relations Act 1968

        1. 6.In section 1 of the Consular Relations Act 1968, after...

        2. 7.In section 5 of the Consular Relations Act 1968, after...

      5. Misuse of Drugs Act 1971

        1. 8.In section 12(1)(b) of the Misuse of Drugs Act 1971,...

        2. 9–11.

      6. Table of textual amendments

        1. 12.In the enactments specified in the following Table, for so...

    6. SCHEDULE 5

      Transitory Consequential Amendments of Enactments Relating to Purchase Tax

      1. Purchase Tax Act 1963

        1. 1.In section 1(3)(a) of the Purchase Tax Act 1963 (in...

        2. 2.(1) In section 25 of the 1963 Act the amendments...

        3. 3.(1) In section 34 of the 1963 Act the amendments...

        4. 4.In Schedule 2 to the 1963 Act, in paragraph 2...

      2. Finance Act 1964

        1. 5.In section 10(2)(b) of the Finance Act 1964—

      3. Finance Act 1967

        1. 6.In section 9(1) of the Finance Act 1967 for the...

    7. SCHEDULE 6

      REPEALS

    8. SCHEDULE 7

      Saving and Transitional Provisions

      1. 1.Notwithstanding the repeal by this Act of section 258 of...

      2. 2.Notwithstanding the repeal by this Act of subsections (2) and...

      3. 3.Notwithstanding the repeal by this Act of section 308(3) of...

      4. 4.

      5. 5.The repeal by this Act of section 5(4) of the...

      6. 6.The repeal by this Act of any enactment already repealed...

      7. 7.The repeal by this Act of section 8(4) of the...

      8. 8.Any such reference as is specified in paragraph 1 of...

      9. 9.Any such reference as is specified in sub-paragraph (2), (6)...

      10. 10.(1) Any provision of this Act relating to anything done...

      11. 11.Any functions which, immediately before the commencement of this Act,...

      12. 12.(1) The repeal by this Act of subsection (4) of...

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