Part I Customs and Excise

Chapter III Customs: Enforcement Powers

20 Interpretation, etc.

1

This Chapter applies to any person carrying on a trade or business which consists of or includes any of the following activities—

a

importing or exporting any goods of a class or description subject to a duty of customs (whether or not in fact chargeable with that duty);

b

producing, manufacturing or applying a process to them;

c

buying, selling or dealing in them;

d

handling or storing them;

e

financing or facilitating any activity mentioned in paragraphs (a) to (d) above.

2

In subsection (1) above “duty of customs” includes any agricultural levy of the F1European Union .

3

In this Chapter—

a

“customs goods” means any goods mentioned in paragraph (a) of subsection (1) above; and

b

any reference to the business of a person to whom this Chapter applies is a reference to the trade or business carried on by him as mentioned in that subsection.

4

This Chapter shall have effect and be construed as if it were contained in the M1Customs and Excise Management Act 1979.

5

In consequence of the provision made by sections 21 to 27 below, any power under—

a

section 75A, 75B or 75C of the Customs and Excise Management Act 1979 to require a person importing or exporting goods to keep or preserve records, or

b

section 77A, 77B or 77C of that Act to require a person to furnish information or produce documents relating to imported or exported goods,

shall cease to be exercisable in relation to a person to the extent that the goods in question are customs goods.