Customs and Excise Management Act 1979

40 Removal of [F1 uncleared] [F1 chargeable] goods to Queen’s warehouse. U.K.

(1) [F2 Where in the case of any imported goods—

(a) entry has not been made thereof by the expiration of the relevant period; or

[F3 (b) at the expiration of 21 clear days from the date when they were presented at the proper office of customs and excise they have not been produced for examination and clearance and the failure to produce them is attributable to an act or omission for which the importer is responsible; or]

(c) being goods imported by sea and not being in large quantity, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port,

the proper office may cause the goods to be deposited in a Queen’s warehouse.]

[F2 The proper officer may remove chargeable goods to a Queen’s warehouse in any of the following cases—

(a) where the goods have not been presented to Customs on import in accordance with Part 1 of the Taxation (Cross-border Trade) Act 2018 within the relevant number of days from the day on which the goods were imported;

(b) where the goods have not been moved to a temporary storage facility in accordance with paragraph 1 of Schedule 1 to that Act within the relevant number of days from the day on which the goods were required to be so moved;

(c) where a Customs declaration has not been made in respect of the goods within the relevant number of days from the day on which the goods were presented to Customs on import;

(d) where a document which is required to accompany a Customs declaration is not made available to Her Majesty’s Revenue and Customs within the relevant number of days from the day on which it was required to be made available;

(e) where the 90 day period referred to in paragraph 1 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 has ended and the goods have not been released to a Customs procedure within the relevant number of days from the day on which that period ended;

(f) where the goods have been released to a Customs procedure but have not been removed from a temporary storage facility within the relevant number of days from the day on which the goods were released to the procedure;

(g) where an officer of Revenue and Customs requires goods to be made available for examination and the goods are not made available within 21 days of the requirement being imposed; or

(h) where goods have been imported by sea and do not constitute a significant proportion of the ship’s cargo, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port.]

(2) Where any small package or consignment of goods is imported, the proper officer may at any time after the relevant date cause that package or consignment to be deposited in a Queen’s warehouse to await [F4 entry] [F4 compliance with the customs formalities in respect of the goods] .

(3) Without prejudice to section 99(3) below, if [F5 the relevant customs formalities are not complied with in respect of] any goods deposited in a Queen’s warehouse by the proper officer under this section [F6 are not cleared by the importer thereof]—

(a) in the case of goods which are in the opinion of the Commissioners of a perishable nature, forthwith; or

(b) in any other case, within 3 months after they have been so deposited or such longer time as the Commissioners may in any case allow,

the Commissioners may sell [F7 them] [F7 the goods].

(4) In this section—

(a) [F8 “the relevant period” means a period of, in the case of goods imported by air, 7 or, in any other case, 14 clear days from the relevant date; and]

[F8 “the relevant number of days” means—

(i) where the goods have been imported by air, 7 clear days, and

(ii) in any other case, 14 clear days;]

(b) “the relevant date” means, subject to subsection (5) below, the date when report was made of the importing ship, aircraft or vehicle or of the goods under section 35 above, or, where no such report was made, the date when it should properly have been made.

(5) [F9 Where any restriction is placed upon the unloading of goods from any ship or aircraft by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that ship or aircraft, “the relevant date” in this section means the date of the removal of the restriction.]

[F9 Where any restriction is placed upon the unloading of goods from any vehicle by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that vehicle—

(a) “the relevant date” means the date of the removal of the restriction; and

(b) the relevant number of days referred to in any paragraph of subsection (1) other than paragraph (d) is counted from the day on which the restriction is removed rather than the day referred to within the paragraph concerned.]

Textual Amendments

F1 Word in s. 40 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(7)

F2 S. 40(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(2)

F3 S. 40(1)(b) substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 5

F4 Words in s. 40(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(3)

F5 Words in s. 40(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(4)(a)(i)

F6 Words in s. 40(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(4)(a)(ii)

F7 Words in s. 40(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(4)(b)

F8 S. 40(4)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(5)

F9 S. 40(5) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(6)

Modifications etc. (not altering text)

C1 S. 40 modified by S.I. 1986/260, regs. 5(c), 18

C2 S. 40(3) applied (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 11 (with reg. 25)