Customs and Excise Management Act 1979
Customs and Excise Management Act 1979
CHAPTER 2
ARRANGEMENT OF SECTIONS
Part I Preliminary | |
Section | |
1. | Interpretation. |
2. | Application to hovercraft. |
3. | Application to pipe-lines. |
4. | Application to certain Crown aircraft. |
5. | Time of importation, exportation, etc. |
Part II Administration | |
Appointment and duties of Commissioners, officers, etc. | |
6. | Appointment and general duties of Commissioners, etc. |
7. | Privileges of Commissioners, etc. |
8. | Exercise of powers and performance of duties. |
9. | General duties of Commissioners in relation to customs matters concerning the European Communities. |
10. | Disclosure by Commissioners of certain information as to imported goods. |
11. | Assistance to be rendered by police, etc. |
12. | Power to hold inquiries. |
Offences in connection with Commissioners, officers, etc. | |
13. | Unlawful assumption of character of officer, etc. |
14. | Failure to surrender commission, etc. |
15. | Bribery and collusion. |
16. | Obstruction of officers, etc. |
Commissioners’ receipts and expenses | |
17. | Disposal of duties, etc. |
18. | Remuneration and expenses of Commissioners. |
Part III Customs and Excise Control Areas | |
19. | Appointment of ports, etc. |
20. | Approved wharves. |
21. | Control of movement of aircraft, etc. into and out of the United Kingdom. |
22. | Approval of examination stations at customs and excise airports. |
23. | Control of movement of hovercraft. |
24. | Control of movement of goods by pipe-line. |
25. | Approval of transit sheds. |
26. | Power to regulate movements of goods into and out of Northern Ireland by land. |
27. | Officers’ powers of boarding. |
28. | Officers’ powers of access, etc. |
29. | Officers’ powers of detention of ships, etc. |
30. | Control of movement of uncleared goods within or between port or airport and other places. |
31. | Control of movement of goods to and from inland clearance depot, etc. |
32. | Penalty for carrying away officers. |
33. | Power to inspect aircraft, aerodromes, records, etc. |
34. | Power to prevent flight of aircraft. |
Part IV Control of Importation | |
Inward entry and clearance | |
35. | Report inwards. |
36. | Provisions as to Her Majesty’s ships, etc. |
37. | Entry of goods on importation. |
38. | Entry by bill of sight. |
39. | Entry of surplus stores. |
40. | Removal of uncleared goods to Queen’s warehouse. |
41. | Failure to comply with provisions as to entry. |
42. | Power to regulate unloading, removal, etc. of imported goods. |
Provisions as to duty on imported goods | |
43. | Duty on imported goods. |
44. | Exclusion of s. 43(1) for importers etc. keeping standing deposits. |
45. | Deferred payment of customs duty. |
46. | Goods to be warehoused without payment of duty. |
47. | Relief from payment of duty of goods entered for transit or transhipment. |
48. | Relief from payment of duty of goods temporarily imported. |
Forfeiture, offences, etc. in connection with importation | |
49. | Forfeiture of goods improperly imported. |
50. | Penalty for improper importation of goods. |
51. | Special provisions as to proof in Northern Ireland. |
Part V Control of Exportation | |
Outward entry and clearance of goods | |
52. | Meaning for this “Part of dutiable or restricted goods”. |
53. | Entry outwards of dutiable or restricted goods. |
54. | Entry outwards of goods which are not dutiable or restricted goods. |
55. | Register of exporters and assignment of identifying numbers. |
56. | Alternative to entry for registered exporters. |
57. | Specification of certain goods. |
58. | Relaxation of requirements of s. 57 where particulars of goods recorded by computer. |
59. | Restrictions on putting export goods alongside for loading. |
60. | Additional restrictions as to certain export goods. |
61. | Provisions as to stores. |
62. | Information, documentation, etc. as to export goods. |
Outward entry and clearance of ships, etc. | |
63. | Entry outwards of exporting ships. |
64. | Clearance outwards of ships and aircraft. |
65. | Power to refuse or cancel clearance of ship or aircraft. |
General regulation of exportation, etc. | |
66. | Power to make regulations as to exportation, etc. |
Offences in relation to exportation | |
67. | Offences in relation to exportation of goods. |
68. | Offences in relation to exportation of prohibited or restricted goods. |
Part VI Control of Coastwide Traffic | |
69. | Coasting trade. |
70. | Coasting trade—exceptional provisions. |
71. | Clearance of coasting ship and transire. |
72. | Additional powers of officers in relation to coasting ships. |
73. | Power to make regulations as to carriage of goods coastwise, etc. |
74. | Offences in connection with carriage of goods coastwise. |
Part VII Customs and Excise Control: Supplementary Provisions | |
Special requirements as to movement of certain goods | |
75. | Explosives. |
76. | Power to require pre-entry and clearance of goods. |
Additional provisions as to information | |
77. | Information in relation to goods imported or exported. |
78. | Customs and excise control of persons entering or leaving the United Kingdom. |
79. | Power to require evidence in support of information. |
80. | Power to require information or production of documents where origin of goods exported is evidenced under Community law or practice. |
Prevention of smuggling | |
81. | Power to regulate small craft. |
82. | Power to haul up revenue vessels, patrol coasts, etc. |
83. | Penalty for removing seals, etc. |
84. | Penalty for signalling to smugglers. |
85. | Penalty for interfering with revenue vessels, etc. |
86. | Special penalty where offender armed or disguised. |
87. | Penalty for offering goods for sale as smuggled goods. |
Forfeiture of ships, etc. for certain offences | |
88. | Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods. |
89. | Forfeiture of ship jettisoning cargo, etc. |
90. | Forfeiture of ship or aircraft unable to account for missing cargo. |
91. | Ships failing to bring to. |
Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines | |
92. | Approval of warehouses. |
93. | Regulation of warehouses and warehoused goods. |
94. | Deficiency in warehoused goods. |
95. | Deficiency in goods occurring in course of removal from warehouse without payment of duty. |
96. | Deficiency in certain goods moved by pipe-line. |
97. | Restriction on compensation for loss or damage to goods in, or for removal of goods from, warehouse or pipe-line. |
98. | Procedure on warehouse ceasing to be approved. |
99. | Provisions as to deposit in Queen’s warehouse. |
100. | General offences relating to warehouses and warehoused goods. |
Part IX Control of Excise License Trades and Revenue Traders | |
Excise licences—general provisions | |
101. | Excise licences. |
102. | Payment for excise licences by cheque. |
103. | Renewal of excise licences. |
104. | Transfer and removal of excise licence trades and licences. |
105. | Certain sales permitted without excise licence. |
106. | Offences in connection with certain excise licences. |
107. | Power to require person carrying on excise licence trade to display sign. |
General provisions as to entries of premises, etc. | |
108. | Making of entries. |
109. | New or further entries of same premises. |
110. | Proof as to entries. |
111. | Offences in connection with entries. |
General provisions as to revenue traders | |
112. | Power of entry upon premises, etc. of revenue traders. |
113. | Power to search for concealed pipes, etc. |
114. | Power to prohibit use of certain substances in exciseable goods. |
115. | Power to keep specimen on premises of revenue traders. |
116. | Payment of excise duty by revenue traders. |
117. | Execution and distress against revenue traders. |
118. | Liability of ostensible owner or principal manager. |
Part X Duties and Drawbacks—General Provisions | |
General provisions relating to imported goods | |
119. | Delivery of imported goods on giving of security for duty. |
120. | Regulations for determining origin of goods. |
121. | Power to impose restrictions where duty depends on certain matters other than use. |
122. | Regulations where customs duty depends on use. |
123. | Repayment of duty where goods returned or destroyed by importer. |
124. | Forfeiture for breach of certain conditions. |
125. | Valuation of goods for purpose of ad valorem duties. |
126. | Charge of excise duty on manufactured or composite imported articles. |
127. | Determination of disputes as to duties on imported goods. |
General provisions relating to charge of duty on and delivery of goods | |
128. | Restriction of delivery of goods. |
129. | Power to remit or repay duty on denatured goods. |
130. | Power to remit or repay duty on goods lost or destroyed, etc. |
131. | Enforcement of bond in respect of goods removed without payment of duty. |
Drawback, allowances, duties, etc.—general | |
132. | Extension of drawback. |
133. | General provisions as to claims for drawback. |
134. | Drawback and allowance on goods damaged or destroyed after shipment. |
135. | Time limit on payment of drawback or allowance. |
136. | Offences in connection with claims for drawback, etc. |
137. | Recovery of duties and calculation of duties, drawbacks, etc. |
Part XI Detention of Persons, Forfeiture and Legal Proceedings | |
Detention of persons | |
138. | Provisions as to detention of persons. |
Forfeiture | |
139. | Provisions as to detention, seizure and condemnation of goods, etc. |
140. | Forfeiture of spirits. |
141. | Forfeiture of ships, etc. used in connection with goods liable to forfeiture. |
142. | Special provision as to forfeiture of larger ships. |
143. | Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence. |
144. | Protection of officers, etc. in relation to seizure and detention of goods, etc. |
General provisions as to legal proceedings | |
145. | Institution of proceedings. |
146. | Service of process. |
147. | Proceedings for offences. |
148. | Place of trial for offences. |
149. | Non-payment of penalties, etc.: maximum terms of imprisonment. |
150. | Incidental provisions as to legal proceedings. |
151. | Application of penalties. |
152. | Power of Commissioners to mitigate penalties, etc. |
153. | Proof of certain documents. |
154. | Proof of certain other matters. |
155. | Persons who may conduct proceedings. |
Saving for outlying enactments of certain general provisions as to offences | |
156. | Saving for outlying enactments of certain general provisions as to offences. |
Part XII General and Miscellaneous | |
General powers, etc. | |
157. | Bonds and security. |
158. | Power to require provision of facilities. |
159. | Power to examine and take account of goods. |
160. | Power to take samples. |
161. | Power to search premises. |
162. | Power to enter land for or in connection with access to pipe-lines. |
163. | Power to search vehicles or vessels. |
164. | Power to search persons. |
165. | Power to pay rewards. |
166. | Agents. |
General offences | |
167. | Untrue declarations, etc. |
168. | Counterfeiting documents, etc. |
169. | False scales, etc. |
170. | Penalty for fraudulent evasion of duty, etc. |
171. | General provisions as to offences and penalties. |
Miscellaneous | |
172. | Regulations. |
173. | Directions. |
174. | Removal from or to Isle of Man not to be importation or exportation. |
175. | Scotland—special provisions. |
176. | Game licences. |
177. | Consequential amendments, repeals and saving and transitional provisions. |
178. | Citation and commencement. |
Schedule 1—Controlled drugs: variation of punishments for certain offences under this Act. | |
Schedule 2—Composite goods: supplementary provisions as to excise duties and drawbacks. | |
Schedule 3—Provisions relating to forfeiture. | |
Schedule 4—Consequential amendments. | |
Schedule 5—Transitory consequential amendments of enactments relating to purchase tax. | |
Schedule 6—Repeals. | |
Schedule 7—Saving and transitional provisions. |
This work is licensed under the United Kingdom Open Government Licence v1.0.
- You are free to:
- copy, publish, distribute and transmit the Information;
- adapt the Information;
- exploit the Information commercially for example, by combining it with other Information, or by including it in your own product or application.
- You must, where you do any of the above:
- acknowledge the source of the Information by including any attribution statement specified by the Information Provider(s) and, where possible, provide a link to this licence;
- ensure that you do not use the Information in a way that suggests any official status or that the Information Provider endorses you or your use of the Information;
- ensure that you do not mislead others or misrepresent the Information or its source;
- ensure that your use of the Information does not breach the Data Protection Act 1998 or the Privacy and Electronic Communications (EC Directive) Regulations 2003.
Public domainPublic domainfalsefalse