Customs and Excise Management Act 1979

[F137A Initial and supplementary entries.U.K.

[F2(1)The Commissioners may—

(a)give such directions as they think fit for enabling an entry under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 to consist of an initial entry and a supplementary entry where the importer is authorised for the purposes of this section in accordance with the directions; and

(b)include in the directions such supplementary provision in connection with entries consisting of initial and supplementary entries as they think fit.]

[F3(1A)Without prejudice to section 37 above, a direction under that section may —

(a)provide that where the importer is not authorised for the purposes of this section but a person who is so authorised is appointed as his agent for the purpose of entering the goods, the entry may consist of an initial entry made by the person so appointed and a supplementary entry so made, and

(b)make such supplementary provision in connection with entries consisting of initial and supplementary entries made as mentioned in paragraph (a) above as the Commissioners think fit.]

[F4(2)Where—

(a)an initial entry made under subsection (1) above has been accepted and the importer has given security by deposit of money or otherwise to the satisfaction of the Commissioners for payment of the unpaid duty, or

(b)an initial entry made under subsection (1A) above has been accepted and the person making the entry on the importer’s behalf has given such security as is mentioned in paragraph (a) above,

the goods may] be delivered without payment of any duty chargeable in respect of the goods, but any such duty shall be paid within such time as the Commissioners may direct.

(3)An importer who makes an initial entry [F5under subsection (1) above] shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.

[F6(3A)A person who makes an initial entry under subsection (1A) above on behalf of an importer shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.]

(4)For the purposes of the customs and excise Acts an entry of goods shall be taken to have been delivered when an initial entry of the goods has been delivered, and accepted when an initial entry has been accepted.]

Textual Amendments

F2S. 37A(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.5.