<ukl:RestrictStartDate value="2020-12-31"/>
<ukl:RestrictEndDate value="2021-03-01"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>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.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2020-12-31</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2020-12-31" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2020-12-31" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2020-12-31" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2020-12-31" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2020-12-31/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2020-12-31" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2015-03-12" title="2015-03-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/67" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/2020-12-31" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/66/2020-12-31" title="Provision; Section 66"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/66/2020-12-31" title="Provision; Section 66"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2020-12-31" title="Provision; Section 68"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/68/2020-12-31" title="Provision; Section 68"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
...</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingProvisions="s. 110(2)" AffectedProvisions="s. 95(1A)(1B)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-9f2b164664560a5e67916973bf12335d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingNumber="30" RequiresApplied="true" Row="136" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" Type="inserted" Modified="2024-04-22T10:25:03Z" AffectingYear="2023" AffectedYear="1979">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="30" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2023" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-04-22T10:25:03Z" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" AffectedProvisions="s. 160(2A)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingProvisions="Sch. 13 para. 26(3)" Type="inserted" AffectedNumber="2" Row="629" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectingYear="2022" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" Modified="2023-11-24T11:22:35Z" Row="660" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" RequiresApplied="false" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2" AffectingEffectsExtent="E+W+S+N.I." AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingNumber="109" AffectingProvisions="reg. 2(3)(f)" AffectedYear="1979" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 119(7)" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
...</ukm:UnappliedEffects>
...</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
...</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="299"/>
<ukm:BodyParagraphs Value="237"/>
<ukm:ScheduleParagraphs Value="62"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
...</ukm:Statistics>