Customs and Excise Management Act 1979

37 Entry of goods on importation. U.K.

(1) The importer of any goods, other than goods which are exempt from the requirements of this section, shall deliver to the proper officer an entry thereof in such form and manner [F1 , containing such particulars and accompanied by such documents] as the Commissioners may direct.

(2) The following goods are exempt from the requirements of this section—

(a) whales and fresh fish (including shell-fish) of British taking brought by British ships;

[F2 (aa) free zone goods (other than goods which are chargeable with any excise duty);]

(b) passengers’ baggage; and

(c) Community transit goods.

(3) Subject to subsections (4) and (5) below, goods may be entered under this section—

(a) for home use [F3 or for free circulation], if so eligible; or

[F4 (aa) in the case of goods which are chargeable with any excise duty, as free zone goods;]

(b) for warehousing; or

(c) for transit or transhipment; or

(d) for inward processing [F5 or other processing under Community arrangements]; or

(e) in such cases as the Commissioners may permit, for temporary retention with a view to subsequent re-exportation.

(4) All goods imported by means of a pipe-line and chargeable with duty shall be entered for warehousing.

(5) The Commissioners may—

(a)

F6 (b) subject to subsection (4) above, direct that goods of any class or description specified in the direction shall not be permitted to be entered for warehousing.

[F7 (6) Except with the permission of the Commissioners no entry shall be delivered before the goods have been presented at the proper office of customs and excise.

(7) Where the Commissioners permit an entry to be delivered before presentation of the goods, the goods must be presented at the proper office of customs and excise within such time as the Commissioners may allow; and if the goods are not so presented the entry shall be treated as not having been delivered.

(8) Goods shall be treated as presented at the proper office of customs and excise if notice is given, in such form and manner as the Commissioners may direct to the proper officer of the arrival of the goods at that office or at such other place as may be specified by directions given by the Commissioners.

(9) Acceptance of an entry by the proper officer shall be signified in such manner as the Commissioners may direct.]

[F8 (10) This section shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the Community.]

Textual Amendments

F1 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 1(2)

F2 S. 37(2)(aa) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. II para. 3(a)

F3 Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 1(3)

F4 S. 37(3)(aa) inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. II para. 3(b)

F5 Words inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 9, Sch. 5 para. 1

F6 S. 37(5)(a) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 10(1), 139(6), Sch. 6 para. 1(4), Sch. 19 Pt. I

F7 S. 37(6)–(9) substituted for s. 37(6)(7) by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 1(5)

F8 S. 37(10) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(8)

Modifications etc. (not altering text)

C1 S. 37 modified by S.I. 1986/260, regs. 5(b), 18