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- Original (As enacted)
Customs and Excise Management Act 1979 is up to date with all changes known to be in force on or before 22 August 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
Part III Customs and Excise Control Areas
21.Control of movement of aircraft, etc. into and out of the United Kingdom.
26.Power to regulate movements of goods into and out of United Kingdom by land.
30.Control of movement of uncleared goods within or between port or airport and other places.
31.Control of movement of goods to and from inland clearance depot, etc.
33.Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc.
34.Power to prevent flight of aircraft or departure of railway vehicles.
Part IV Control of Importation
Part VII Customs and Excise Control: Supplementary Provisions
Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
Part IX Control of Excise Licence Trades and Revenue Traders
Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
Part X Duties and Drawbacks—General Provisions
General provisions relating to imported goods
119.Delivery of imported goods on giving of security for duty.
121. Power to impose restrictions where duty depends on certain matters ....
123. Repayment of duty where goods returned or destroyed by importer.
126. Charge of excise duty on manufactured or composite imported articles.
127. Determination of disputes as to duties on imported goods.
General provisions relating to charge of duty on and delivery of goods
Part XI Detention of Persons, Forfeiture and Legal Proceedings
139. Provisions as to detention, seizure and condemnation of goods, etc.
141. Forfeiture of ships, etc. used in connection with goods liable to forfeiture.
143. Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.
144. Protection of officers, etc. in relation to seizure and detention of goods, etc.
Saving for outlying enactments of certain general provisions as to offences
SCHEDULES
Controlled Drugs: Variation of Punishments for Certain Offences under this Act
Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks
Supplementary provisions relating to the detention of things as liable to forfeiture
Provisions Relating to Forfeiture
Transitory Consequential Amendments of Enactments Relating to Purchase Tax
Saving and Transitional Provisions
1.Notwithstanding the repeal by this Act of section 258 of...
2.Notwithstanding the repeal by this Act of subsections (2) and...
3.Notwithstanding the repeal by this Act of section 308(3) of...
6.The repeal by this Act of any enactment already repealed...
9.Any such reference as is specified in sub-paragraph (2), (6)...
10.(1) Any provision of this Act relating to anything done...
11.Any functions which, immediately before the commencement of this Act,...
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