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Customs and Excise Management Act 1979, Section 65 is up to date with all changes known to be in force on or before 14 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)For the purpose of the detention thereof in pursuance of any power or duty conferred or imposed by or under any enactment, or for the purpose of securing compliance with any provision of the Customs and Excise Acts 1979 [F2or Part 1 of the Taxation (Cross-border Trade) Act 2018] or of any other enactment or of any instrument made thereunder, being a provision relating to the importation or exportation of goods—
(a)the proper officer may at any time refuse clearance of any [F3ship or aircraft] [F3vehicle required to obtain clearance to depart the United Kingdom,] ; and
(b)[F4where clearance has been granted to a ship or aircraft, any officer may at any time while the ship is within the limits of any port or the aircraft is at any customs and excise airport demand that the clearance shall be returned to him.]
[F4where clearance has been given in respect of a vehicle, any officer may at any time cancel the clearance before the vehicle has departed from the United Kingdom.]
(2)[F5Any such demand may be made either orally or in writing on the master of the ship or commander of the aircraft, and if made in writing may be served—] [F5Any cancellation may be made orally, electronically or otherwise in writing, and if made in writing (but not electronically) may be served on the vehicle operator—]
(a)by delivering it to him personally; or
(b)by leaving it at his last known place of abode; or
(c)by leaving it on board the [F6ship or aircraft] [F6vehicle] with the person appearing to be in charge or command thereof.
(3)[F7Where a demand for the return of a clearance is made as aforesaid—
(a)the clearance shall forthwith become void; and
(b)if the demand is not complied with, the master of the ship or the commander of the aircraft shall be liable on summary conviction to a penalty of [F8level 3 on the standard scale].]
[F7Where a clearance is cancelled, it forthwith becomes void.]
Textual Amendments
F1Word in s. 65 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 67(5)
F2Words in s. 65(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 67(2)(a)
F3Words in s. 65(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 67(2)(b)
F4S. 65(1)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 67(2)(c)
F5Words in s. 65(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 67(3)(a)
F6Word in s. 65(2)(c) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 67(3)(b)
F7S. 65(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 67(4)
F8Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
Modifications etc. (not altering text)
C1S. 65 extended (1.1.1996) by 1995 c. 22, s. 3(3), 9(4)
C2S. 65(1)(2) amended by S.I. 1990/2167, art. 4, Sch. para. 14
C3S. 65(3) amended by S.I. 1990/2167, art. 4, Sch. para. 14(2)
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