Customs and Excise Management Act 1979
PART IPreliminary
1Interpretation
2Application to hovercraft
3Application to pipe-lines
4Application to certain Crown aircraft
5Time of importation, exportation, etc.
PART IIAdministration
Appointment and duties of Commissioners, officers, etc.
6Appointment and general duties of Commissioners, etc.
7Privileges of Commissioners, etc.
8Exercise of powers and performance of duties
9General duties of Commissioners in relation to customs matters concerning the European Communities
10Disclosure by Commissioners of certain information as to imported goods
11Assistance to be rendered by police, etc.
12Power to hold inquiries
Offences in connection with Commissioners, officers, etc.
13Unlawful assumption of character of officer, etc.
14Failure to surrender commission, etc.
15Bribery and collusion
16Obstruction of officers, etc.
Commissioners' receipts and expenses
17Disposal of duties, etc.
18Remuneration and expenses of Commissioners
PART IIICustoms and Excise Control Areas
19Appointment of ports, etc.
20Approved wharves
21Control of movement of aircraft, etc. into and out of the United Kingdom
22Approval of examination stations at customs and excise airports
23Control of movement of hovercraft
24Control of movement of goods by pipe-line
25Approval of transit sheds
26Power to regulate movements of goods into and out of Northern Ireland by land
27Officers' powers of boarding
28Officers' powers of access, etc.
29Officers' powers of detention of ships, etc.
30Control of movement of uncleared goods within or between port or airport and other places
31Control of movement of goods to and from inland clearance depot, etc.
32Penalty for carrying away officers
33Power to inspect aircraft, aerodromes, records, etc.
34Power to prevent flight of aircraft
PART IVControl of Importation
Inward entry and clearance
35Report inwards
36Provisions as to Her Majesty's ships, etc.
37Entry of goods on importation
38Entry by bill of sight
39Entry of surplus stores
40Removal of uncleared goods to Queen's warehouse
41Failure to comply with provisions as to entry
42Power to regulate unloading, removal, etc. of imported goods
Provisions as to duty on imported goods
43Duty on imported goods
44Exclusion of s. 43(1) for importers etc. keeping standing deposits
45Deferred payment of customs duty
46Goods to be warehoused without payment of duty
47Relief from payment of duty of goods entered for transit or transhipment
48Relief from payment of duty of goods temporarily imported
Forfeiture, offences, etc. in connection with importation
49Forfeiture of goods improperly imported
50Penalty for improper importation of goods
51Special provisions as to proof in Northern Ireland
PART VControl of Exportation
Outward entry and clearance of goods
52Meaning for this Part of " dutiable or restricted goods "
53Entry outwards of dutiable or restricted goods
54Entry outwards of goods which are not dutiable or restricted goods
55Register of exporters and assignment of identifying numbers
56Alternative to entry for registered exporters
57Specification of certain goods
58Relaxation of requirements of s. 57 where particulars of goods recorded by computer
59Restrictions on putting export goods alongside for loading
60Additional restrictions as to certain export goods
61Provisions as to stores
62Information, documentation, etc. as to export goods
Outward entry and clearance of ships, etc.
63Entry outwards of exporting ships
64Clearance outwards of ships and aircraft
65Power to refuse or cancel clearance of ship or aircraft
General regulation of exportation, etc.
66Power to make regulations as to exportation, etc.
Offences in relation to exportation
67Offences in relation to exportation of goods
68Offences in relation to exportation of prohibited or restricted goods
PART VIControl of Coastwise Traffic
69Coasting trade
70Coasting trade-exceptional provisions
71Clearance of coasting ship and transire
72Additional powers of officers in relation to coasting ships
73Power to make regulations as to carnage of goods coastwise, etc.
74Offences in connection with carriage of goods coastwise
PART VIICustoms and Excise Control: Supplementary Provisions
Special requirements as to movement of certain goods
75Explosives
76Power to require pre-entry and clearance of goods
Additional provisions as to information
77Information in relation to goods imported or exported
78Customs and excise control of persons entering or leaving the United Kingdom
79Power to require evidence in support of information
80Power to require information or production of documents where origin of goods exported is evidenced under Community law or practice
Prevention of smuggling
81Power to regulate small craft
82Power to haul up revenue vessels, patrol coasts, etc.
83Penalty for removing seals, etc.
84Penalty for signalling to smugglers
85Penalty for interfering with revenue vessels, etc.
86Special penalty where offender armed or disguised
87Penalty for offering goods for sale as smuggled goods
Forfeiture of ships, etc. for certain offences
88Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods
89Forfeiture of ship jettisoning cargo, etc.
90Forfeiture of ship or aircraft unable to account for missing cargo
91Ships failing to bring to
PART VIIIWarehouses and Queen's Warehouses and Related Provisions about Pipe-lines
92Approval of warehouses
93Regulation of warehouses and warehoused goods
94Deficiency in warehoused goods
95Deficiency in goods occurring in course of removal from warehouse without payment of duty
96Deficiency in certain goods moved by pipe-line
97Restriction on compensation for loss or damage to goods in, or for removal of goods from, warehouse or pipe-line
98Procedure on warehouse ceasing to be approved
99Provisions as to deposit in Queen's warehouse
100General offences relating to warehouses and warehoused goods
PART IXControl of Excise Licence Trades and Revenue Traders
Excise licences—general provisions
101Excise licences
102Payment for excise licences by cheque
103Renewal of excise licences
104Transfer and removal of excise licence trades and licences
105Certain sales permitted without excise licence
106Offences in connection with certain excise licences
107Power to require person carrying on excise licence trade to display sign
General provisions as to entries of premises, etc.
108Making of entries
109New or further entries of same premises
110Proof as to entries
111Offences in connection with entries
General provision as to revenue traders
112Power of entry upon premises, etc. of revenue traders
113Power to search for concealed pipes, etc.
114Power to prohibit use of certain substances in exciseable goods
115Power to keep specimen on premises of revenue traders
116Payment of excise duty by revenue traders
117Execution and distress against revenue traders
118Liability of ostensible owner or principal manager
PART XDuties and Drawbacks—General Provisions
General provisions relating to imported goods
119Delivery of imported goods on giving of security for duty
120Regulations for determining origin of goods
121Power to impose restrictions where duty depends on certain matters other than use
122Regulations where customs duty depends on use
123Repayment of duty where goods returned or destroyed by importer
124Forfeiture for breach of certain conditions
125Valuation of goods for purpose of ad valorem duties
126Charge of excise duty on manufactured or composite imported articles
127Determination of disputes as to duties on imported goods
General provisions relating to charge of duty on and delivery of goods
128Restriction of delivery of goods
129Power to remit or repay duty on denatured goods
130Power to remit or repay duty on goods lost or destroyed, etc.
131Enforcement of bond in respect of goods removed without payment of duty
Drawback, allowances, duties, etc.—general
132Extension of drawback
133General provisions as to claims for drawback
134Drawback and allowance on goods damaged or destroyed after shipment
135Time limit on payment of drawback or allowance
136Offences in connection with claims for drawback, etc.
137Recovery of duties and calculation of duties, drawbacks, etc.
PART XIDetention of Persons, Forfeiture and Legal Proceedings
Detention of persons
138Provisions as to detention of persons
Forfeiture
139Provisions as to detention, seizure and condemnation of goods, etc.
140Forfeiture of spirits
141Forfeiture of ships, etc. used in connection with goods liable to forfeiture
142Special provision as to forfeiture of larger ships
143Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence
144Protection of officers, etc. in relation to seizure and detention of goods, etc.
General provisions as to legal proceedings
145Institution of proceedings
146Service of process
147Proceedings for offences
148Place of trial for offences
149Non-payment of penalties, etc.: maximum terms of imprisonment
150Incidental provisions as to legal proceedings
151Application of penalties
152Power of Commissioners to mitigate penalties, etc.
153Proof of certain documents
154Proof of certain other matters
155Persons who may conduct proceedings
Saving for outlying enactments of certain general provisions as to offences
156Saving for outlying enactments of certain general provisions as to offences
PART XIIGeneral and Miscellaneous
General powers, etc.
157Bonds and security
158Power to require provision of facilities
159Power to examine and take account of goods
160Power to take samples
161Power to search premises
162Power to enter land for or in connection with access to pipe-lines
163Power to search vehicles or vessels
164Power to search persons
165Power to pay rewards
166Agents
General offences
167Untrue declarations, etc.
168Counterfeiting documents, etc.
169False scales, etc.
170Penalty for fraudulent evasion of duty, etc.
171General provisions as to offences and penalties
Miscellaneous
172Regulations
173Directions
174Removal from or to Isle of Man not to be importation or exportation
175Scotland-special provisions
176Game licences
177Consequential amendments, repeals and saving and transitional provisions
178Citation and commencement
SCHEDULES
SCHEDULE 1Controlled Drugs: Variation of Punishments for Certain Offences under Tins 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...
SCHEDULE 2Composite 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...
SCHEDULE 3Provisions 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 4Consequential 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...
Isle of Man Act 1958
2In section 2(1) of the Isle of Man Act 1958...
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,...
Finance Act 1972
9In section 17 of the Finance Act 1972, after subsection...
10In section 17 of the Finance Act 1972, for subsection...
11In section 27 of the Finance Act 1972, for subsection...
Table of textual amendments
12In the enactments specified in the following Table, for so...
SCHEDULE 5Transitory 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 6Repeals
PART IEnactments of the Parliament of the United Kingdom
PART IIEnactments of the Parliament of Northern Ireland
SCHEDULE 7Saving 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...
4Nothing in the repeal by this Act of paragraph 1...
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 Chapter 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.

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—