Customs and Excise Management Act 1979

by the Parliament of the United Kingdom

Layout 2

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.