Modifications etc. (not altering text)
C1Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
C2Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
C3Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
(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.