Customs and Excise Management Act 1979
Part I Preliminary
1 Interpretation.
2 Application to hovercraft.
3 Application to pipe-lines.
4 Application to certain Crown aircraft.
5 Time of importation, exportation, etc.
Part II Administration
Appointment and duties of Commissioners, officers, etc.
6 Appointment and general duties of Commissioners, etc.
7 Privileges of Commissioners, etc.
8 Exercise of powers and performance of duties.
9 General duties of Commissioners in relation to customs matters concerning the European Communities.
10 Disclosure by Commissioners of certain information as to imported goods.
11 Assistance to be rendered by police, etc.
12 Power to hold inquiries.
Offences in connection with Commissioners, officers, etc.
13 Unlawful assumption of character of officer, etc.
14 Failure to surrender commission, etc.
15 Bribery and collusion.
16 Obstruction of officers, etc.
Commissioners’ receipts and expenses
17 Disposal of duties, etc.
18 Remuneration and expenses of Commissioners.
Part III Customs and Excise Control Areas
19 Appointment of ports, etc.
20 Approval of wharves
20(A) Approved wharves
21 Control of movement of aircraft, etc. into and out of the United Kingdom.
22 Approval of examination stations at customs and excise airports
22A Examination stations
23 Control of movement of hovercraft.
24 Control of movement of goods by pipe-line.
25 Approval of transit sheds
25A Transit sheds
26 Power to regulate movements of goods into and out of Northern Ireland by land.
27 Officers’ powers of boarding.
28 Officers’ powers of access, etc.
29 Officers’ powers of detention of ships, etc.
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.
32 Penalty for carrying away officers.
33 Power to inspect aircraft, aerodromes, records, etc.
34 Power to prevent flight of aircraft.
Part IV Control of Importation
Inward entry and clearance
35 Report inwards.
36 Provisions as to Her Majesty’s ships, etc.
37 Entry of goods on importation.
37A Initial and supplementary entries.
37B Postponed entry.
37C Provisions supplementary to ss. 37A and 37B.
38 Acceptance of incomplete entry.
38A Examination of goods for purpose of making entry.
38B Correction and cancellation of entry.
39 Entry of surplus stores.
40 Removal of uncleared goods to Queen’s warehouse.
41 Failure to comply with provisions as to entry.
42 Power to regulate unloading, removal, etc. of imported goods.
Provisions as to duty on imported goods
43 Duty on imported goods.
44 Exclusion of s. 43(1) for importers etc. keeping standing deposits.
45 Deferred payment of customs duty.
46 Goods to be warehoused without payment of duty.
47 Relief from payment of duty of goods entered for transit or transhipment.
48 Relief from payment of duty of goods temporarily imported.
Forfeiture, offences, etc. in connection with importation
49 Forfeiture of goods improperly imported.
50 Penalty for improper importation of goods.
51 Special provisions as to proof in Northern Ireland.
Part V Control of Exportation
Outward entry and clearance of goods
52 Meaning for this Part of “dutiable or restricted goods”.
53 Entry outwards of goods.
54 Acceptance of incomplete entry.
55 Correction and cancellation of entry.
56 Failure to export.
57 Delivery of entry by owner of exporting ship etc.
58 Simplified clearance procedure.
58A Local export control.
58B Provisions supplementary to ss. 58 and 58A.
58C Pipe-lines and export of ships and aircraft.
58D Operative date for Community purposes.
58E Authentication of Community customs documents.
59 Restrictions on putting export goods alongside for loading.
60 Additional restrictions as to certain export goods.
61 Provisions as to stores.
62 Information, documentation, etc. as to export goods.
Outward entry and clearance of ships, etc.
63 Entry outwards of exporting ships.
64 Clearance outwards of ships and aircraft.
65 Power to refuse or cancel clearance of ship or aircraft.
General regulation of exportation, etc.
66 Power to make regulations as to exportation, etc.
Offences in relation to exportation
67 Offences in relation to exportation of goods.
68 Offences in relation to exportation of prohibited or restricted goods.
68A Offences in relation to agricultural levies.
68B Special provisions as to proof in Northern Ireland.
Part VI Control of Coastwise Traffic
69 Coasting trade.
70 Coasting trade—exceptional provisions.
71 Clearance of coasting ship and transire.
72 Additional powers of officers in relation to coasting ships.
73 Power to make regulations as to carriage of goods coastwise, etc.
74 Offences in connection with carriage of goods coastwise.
Part VII Customs and Excise Control: Supplementary Provisions
Special requirements as to movement of certain goods
75 Explosives.
Keeping and preservation of records
75A Records relating to importation and exportation.
75B Records relating to firearms
75C Records relating to goods subject to certain transit arrangements
76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional provisions as to information
77 Information in relation to goods imported or exported.
77A Information powers.
77B Information powers relating to firearms
77C Information powers relating to goods subject to certain transit arrangements
78 Customs and excise control of persons entering or leaving the United Kingdom.
79 Power to require evidence in support of information.
80 Power to require information or production of documents where origin of goods exported is evidenced under Community law or practice.
Prevention of smuggling
81 Power to regulate small craft.
82 Power to haul up revenue vessels, patrol coasts, etc.
83 Penalty for removing seals, etc.
84 Penalty for signalling to smugglers.
85 Penalty for interfering with revenue vessels, etc.
86 Special penalty where offender armed or disguised.
87 Penalty for offering goods for sale as smuggled goods.
Forfeiture of ships, etc. for certain offences
88 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.
89 Forfeiture of ship jettisoning cargo, etc.
90 Forfeiture of ship or aircraft unable to account for missing cargo.
91 Ships failing to bring to.
Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
92 Approval of warehouses.
93 Regulation of warehouses and warehoused goods.
94 Deficiency in warehoused goods.
95 Deficiency in goods occurring in course of removal from warehouse without payment of duty.
96 Deficiency in certain goods moved by pipe-line.
97 Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line.
98 Procedure on warehouse ceasing to be approved.
99 Provisions as to deposit in Queen’s warehouse.
100 General offences relating to warehouses and warehoused goods.
Part VIIIA Free Zones
100A Designation of free zones.
100B Free zone regulations.
100C Free zone goods: customs duties, etc.
100D Free zone regulation: supplemental.
100E Control of trading in free zones.
100F Powers of search.
Part VIIIB REGISTERED EXCISE DEALERS AND SHIPPERS
100G Registered excise dealers and shippers.
100H Registered excise dealers and shippers regulations.
100J Contravention of regulations etc.
Part IX Control of Excise Licence Trades and Revenue Traders
Excise licences—general provisions
101 Excise licences.
102 Payment for excise licences by cheque.
103 Renewal of excise licences.
104 Transfer and removal of excise licence trades and licences.
105, 106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
107 Power to require person carrying on excise licence trade to display sign.
General provisions as to entries of premises, etc.
108 Making of entries.
109 New or further entries of same premises.
110 Proof as to entries.
111 Offences in connection with entries.
General provisions as to revenue traders
112 Power of entry upon premises, etc. of revenue traders.
113 Power to search for concealed pipes, etc.
114Power to prohibit use of certain substances in exciseable goods.
115 Power to keep specimen on premises of revenue traders.
116 Payment of excise duty by revenue traders.
116A Power to estimate excise duties.
117 Execution and distress against revenue traders.
118 Liability of ostensible owner or principal manager.
Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
118A Duty of revenue traders to keep records.
118B Duty of revenue traders and others to furnish information and produce documents.
118C Entry and search of premises and persons.
118D Order for access to recorded information, etc.
118E Procedure when documents etc. are removed.
118F Failure of officer to comply with requirements under section 118E.
118G Offences under Part IXA.
Part X Duties and Drawbacks—General Provisions
General provisions relating to imported goods
119 Delivery of imported goods on giving of security for duty.
120 Regulations for determining origin of goods.
121 Power to impose restrictions where duty depends on certain matters other than use.
122 Regulations where customs duty depends on use.
123 Repayment of duty where goods returned or destroyed by importer.
124 Forfeiture for breach of certain conditions.
125 Valuation of goods for purpose of ad valorem duties.
126 Charge of excise duty on manufactured or composite imported articles.
127 Determination of disputes as to duties on imported goods.
Deferred payment of excise duty on goods
127A Deferred payment of excise duty on goods.
General provisions relating to charge of duty on and delivery of goods
128 Restriction of delivery of goods.
129 Power to remit or repay duty on denatured goods.
130 Power to remit or repay duty on goods lost or destroyed, etc.
131 Enforcement of bond in respect of goods removed without payment of duty.
Drawback, allowances, duties, etc.—general
132 Extension of drawback.
133 General provisions as to claims for drawback.
134 Drawback and allowance on goods damaged or destroyed after shipment.
135 Time limit on payment of drawback or allowance.
136 Offences in connection with claims for drawback, etc.
137 Recovery of duties and calculation of duties, drawbacks, etc.
137A Recovery of overpaid excise duty.
Part XI Detention of Persons, Forfeiture and Legal Proceedings
Detention of persons
138 Provisions as to detention of persons.
Forfeiture
139 Provisions as to detention, seizure and condemnation of goods, etc.
140 Forfeiture of spirits.
141 Forfeiture of ships, etc. used in connection with goods liable to forfeiture.
142 Special provision as to forfeiture of larger ships.
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.
General provisions as to legal proceedings
145 Institution of proceedings.
146 Service of process.
146A Time limits for proceedings.
147 Proceedings for offences.
148 Place of trial for offences.
149 Non-payment of penalties, etc.: maximum terms of imprisonment.
150 Incidental provisions as to legal proceedings.
151 Application of penalties.
152 Powers of Commissioners to mitigate penalties, etc.
153 Proof of certain documents.
154 Proof of certain other matters.
155 Persons who may conduct proceedings.
Saving for outlying enactments of certain general provisions as to offences
156 Saving for outlying enactments of certain general provisions as to offences.
Part XII General and Miscellaneous
General powers, etc.
157 Bonds and security.
158 Power to require provision of facilities.
159 Power to examine and take account of goods.
160 Power to take samples.
161 Power to search premises: writ of assistance.
161A Power to search premises: search warrant.
162 Power to enter land for or in connection with access to pipelines.
163 Power to search vehicles or vessels.
163A Power to search articles.
164 Power to search persons.
165 Power to pay rewards.
166 Agents.
General offences
167 Untrue declarations, etc.
168 Counterfeiting documents, etc.
169 False scales, etc.
170 Penalty for fraudulent evasion of duty, etc.
170A Offence of handling goods subject to unpaid excise duty.
170B Offence of taking preparatory steps for evasion of excise duty.
171 General provisions as to offences and penalties.
Miscellaneous
172 Regulations.
173 Directions.
174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
175 Scotland—special provisions.
176 Game licences. S.R. & O. 1908/844.
177 Consequential amendments, repeals and saving and transitional provisions.
178 Citation and commencement.
SCHEDULES
SCHEDULE 1 Controlled Drugs: Variation of Punishments for Certain Offences under this Act
1Section 50(4), 68(3) and 170(3) of this Act shall have...
2Section 50(4), 68(3) and 170(3) of this Act shall have...
3In this Schedule Class A drug, Class B drug and...
SCHEDULE 2 Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks
Duties
1(1) Where under subsection (1) of the principal section imported...
2Where a direction given by virtue of paragraph 1 above...
3Nothing in paragraphs 1 and 2 above shall affect the...
Drawbacks
4Where a direction is given by virtue of paragraph 1...
5(1) Where, in the case of imported goods of any...
Supplementary
6Where any order under paragraph 1 or 5 above directs...
7Where a resolution passed by the House of Commons has...
8The power to make orders under this Schedule shall be...
Interpretation
9In this Schedule the principal section means section 126 of...
SCHEDULE 3 Provisions Relating to Forfeiture
Notice of seizure
1(1) The Commissioners shall, except as provided in sub-paragraph (2)...
2Notice under paragraph 1 above shall be given in writing...
Notice of claim
3Any person claiming that any thing seized as liable to...
4(1) Any notice under paragraph 3 above shall specify the...
Condemnation
5If on the expiration of the relevant period under paragraph...
6Where notice of claim in respect of any thing is...
7Where any thing is in accordance with either of paragraphs...
Proceedings for condemnation by court
8Proceedings for condemnation shall be civil proceedings and may be...
9Proceedings for the condemnation of any thing instituted in a...
10(1) In any proceedings for condemnation instituted in England, Wales...
11(1) In the case of any proceedings for condemnation instituted...
12Where an appeal, including an appeal by way of case...
Provisions as to proof
13In any proceedings arising out of the seizure of any...
14In any proceedings, the condemnation by a court of any...
Special provisions as to certain claimants
15For the purposes of any claim to, or proceedings for...
Power to deal with seizures before condemnation, etc.
16Where any thing has been seized as liable to forfeiture...
17(1) If, where any thing is delivered up, sold or...
SCHEDULE 4 Consequential Amendments
Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder
1Save where the context otherwise requires, any reference in, or...
2
Diplomatic Privileges Act 1964
3In section 2 of the Diplomatic Privileges Act 1964, after...
Provisional Collection of Taxes Act 1964
4In section 3 of the Provisional Collection of Taxes Act...
5In section 3(3) of the Provisional Collection of Taxes Act...
Consular Relations Act 1968
6In section 1 of the Consular Relations Act 1968, after...
7In section 5 of the Consular Relations Act 1968, after...
Misuse of Drugs Act 1971
8In section 12(1)(b) of the Misuse of Drugs Act 1971,...
9–11
Table of textual amendments
12In the enactments specified in the following Table, for so...
SCHEDULE 5 Transitory Consequential Amendments of Enactments Relating to Purchase Tax
Purchase Tax Act 1963
1In section 1(3)(a) of the Purchase Tax Act 1963 (in...
2(1) In section 25 of the 1963 Act the amendments...
3(1) In section 34 of the 1963 Act the amendments...
4In Schedule 2 to the 1963 Act, in paragraph 2...
Finance Act 1964
5In section 10(2)(b) of the Finance Act 1964—
Finance Act 1967
6In section 9(1) of the Finance Act 1967 for the...
SCHEDULE 6 REPEALS
SCHEDULE 7 Saving and Transitional Provisions
1Notwithstanding the repeal by this Act of section 258 of...
2Notwithstanding the repeal by this Act of subsections (2) and...
3Notwithstanding the repeal by this Act of section 308(3) of...
4
5The repeal by this Act of section 5(4) of the...
6The repeal by this Act of any enactment already repealed...
7The repeal by this Act of section 8(4) of the...
8Any such reference as is specified in paragraph 1 of...
9Any such reference as is specified in sub-paragraph (2), (6)...
10(1) Any provision of this Act relating to anything done...
11Any functions which, immediately before the commencement of this Act,...
12(1) The repeal by this Act of subsection (4) of...

Customs and Excise Management Act 1979

1979 c. 2

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.

Annotations:
Commencement Information
I1

Act wholly in force on 1.4.1979, see s. 178(3)

Modifications etc. (not altering text)
C1

Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)

C2

Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)

C6

Act extended by S.I. 1985/910, reg. 3(1)

C7

Act extended by S.I. 1988/1657, reg. 4(2)

C8

Act modified by S.I. 1990/2167, art. 5

C9

Act extended (E.W.)(1.12.1993) by 1986 c. 32, s. 36A(4)(b) (as inserted (1.12.1993) by 1993 c. 36, s. 20(1); S.I. 1993/2734, art. 2, Sch.)

C10

Act extended (S.)(1.12.1993) by 1987 c. 41, s. 40(A)(3) (as inserted (1.12.1993) by 1993 c. 36, s. 20(2); S.I. 1993/2734, art. 2, Sch.)

C11

Act extended (E.W.S.)(1.12.1993) by 1988 c. 33, s. 93F(4) (as inserted (1.12.1993) by 1993 c. 36, s. 35; S.I. 1993/2734, art. 2,Sch.)

C12

Act extended (31.1.1994) by S.I. 1993/3050, reg. 22(2).

Act restricted (1.11.1994) by 1994 c. 9, s. 18(1)(8) (with s. 19(3)); S.I. 1994/2679, art. 2, Sch. (with art. 4(3))

Act extended (3.2.1995) by 1994 c. 37, s. 18(5)(c)

Act extended (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)

Act construed (3.5.1994) with Pt. I, Chapter III of 1994 c. 9 by 1994 c. 9, s. 20(4)

Act applied (with modifications) (3.5.1994) by 1994 c. 9, s. 40, Sch. 6 para. 1(1)

Act extended (E.W.) (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)

Act extended (1.4.1996) by 1995 c. 39, ss. 34(3), 53(2)

Act extended (25.8.1996) by S.I. 1996/1299 (N.I. 9), ss. 1(2), 55(4)

Act restricted (27.2.1997) by 1997 c. 7, s. 4(1), Sch. para. 7 (with s. 11(2))

Act construed (19.3.1997) with the gaming duty provisions of 1997 c. 16 by 1997 c. 16, s. 15(2)(4)

Act modified (E.W.N.I.) (1.3.1999) by 1998 c. 33, s. 21(4)(5)(7) (with s. 28); S.I. 1999/448, art. 2

Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1979 c. 2, s. 1(4) (as substituted by 1999 c. 16, s. 10(1)(2))

Act extended (14.12.2001) by 1974 c. 6, s. 1B(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 45, 127(2)(a))

Act extended (14.12.2001) by 1996 c. 6, s. 30A(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 46, 127(2)(a))

Act extended (14.12.2001) by 2001 c. 24, ss. 53(4), 127(2)(a) (with s. 53(5)(7))

C13

Act extended (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), ss. 451(4), 458(1)(3); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C15

Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)