Customs and Excise Management Act 1979

37 Entry of goods on importation

(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 and containing such particulars 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 ;

(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, if so eligible ; or

(b) for warehousing ; or

(c) for transit or transhipment; or

(d) for inward processing ; 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) refuse to accept an entry of any goods if they are not satisfied that those goods were imported before the time of the delivery of the entry ;

(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.

(6) If, in the case of any goods which are not dutiable goods, any such entry as aforesaid is inaccurate in any particular, the importer shall, within 14 clear days of the delivery of the entry or such longer period as the Commissioners may in any case allow, deliver to the proper officer a full and accurate account of the goods.

(7) If an account of the goods is delivered in accordance with subsection (6) above and the Commissioners are satisfied that the inaccuracy was inadvertent and immaterial except for statistical purposes, then notwithstanding anything in the Customs and Excise Acts 1979 or in any instrument made thereunder the goods shall not be liable to forfeiture, or the importer to any penalty, by reason only of the inaccuracy of the entry.