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Customs and Excise Management Act 1979

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U.K.

Customs and Excise Management Act 1979

1979 CHAPTER 2

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.

[22nd February 1979]

Modifications etc. (not altering text)

C1Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)

C2Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)

C6Act extended by S.I. 1985/910, reg. 3(1)

C7Act extended by S.I. 1988/1657, reg. 4(2)

C8Act modified by S.I. 1990/2167, art. 5

C9Act extended (E.W.)(1.12.1993) by 1986 c. 32, s. 36A(4)(b) (as inserted (1.12.1993) by 1993 c. 36, s. 20(1); S.I. 1993/2734, art. 2, Sch.)

C10Act extended (S.)(1.12.1993) by 1987 c. 41, s. 40(A)(3) (as inserted (1.12.1993) by 1993 c. 36, s. 20(2); S.I. 1993/2734, art. 2, Sch.)

C11Act extended (E.W.S.)(1.12.1993) by 1988 c. 33, s. 93F(4) (as inserted (1.12.1993) by 1993 c. 36, s. 35; S.I. 1993/2734, art. 2,Sch.)

C12Act extended (31.1.1994) by S.I. 1993/3050, reg. 22(2).

Act restricted (1.11.1994) by 1994 c. 9, s. 18(1)(8) (with s. 19(3)); S.I. 1994/2679, art. 2, Sch. (with art. 4(3))

Act extended (3.2.1995) by 1994 c. 37, s. 18(5)(c)

Act extended (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)

Act construed (3.5.1994) with Pt. I, Chapter III of 1994 c. 9 by 1994 c. 9, s. 20(4)

Act applied (with modifications) (3.5.1994) by 1994 c. 9, s. 40, Sch. 6 para. 1(1)

Act extended (E.W.) (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)

Act extended (1.4.1996) by 1995 c. 39, ss. 34(3), 53(2)

Act extended (25.8.1996) by S.I. 1996/1299 (N.I. 9), ss. 1(2), 55(4)

Act restricted (27.2.1997) by 1997 c. 7, s. 4(1), Sch. para. 7 (with s. 11(2))

Act construed (19.3.1997) with the gaming duty provisions of 1997 c. 16 by 1997 c. 16, s. 15(2)(4)

Act modified (E.W.N.I.) (1.3.1999) by 1998 c. 33, s. 21(4)(5)(7) (with s. 28); S.I. 1999/448, art. 2

Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1979 c. 2, s. 1(4) (as substituted by 1999 c. 16, s. 10(1)(2))

Act extended (14.12.2001) by 1974 c. 6, s. 1B(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 45, 127(2)(a))

Act extended (14.12.2001) by 1996 c. 6, s. 30A(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 46, 127(2)(a))

Act extended (14.12.2001) by 2001 c. 24, ss. 53(4), 127(2)(a) (with s. 53(5)(7))

C13Act extended (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), ss. 451(4), 458(1)(3); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C14Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (with effect in accordance with of the amending Act) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)

C17Act: power to modify conferred by 1979 c. 7, s. 8V(4) (as inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 47(1))

C18Act: power to apply conferred (13.1.2018) by Finance Act 2017 (c. 10), ss. 54(3), 61(1); S.I. 2018/32, reg. 2

C19Act: power to apply (with or without modifications) conferred (22.11.2018) by Sanctions and Anti-Money Laundering Act 2018 (c. 13), ss. 17(6), 64(2) (with ss. 52(3), 53, 58); S.I. 2018/1213, reg. 2(a)

Commencement Information

I1Act wholly in force on 1.4.1979, see s. 178(3)

Part IU.K. Preliminary

1 Interpretation. U.K.

(1)In this Act, unless the context otherwise requires—

  • aerodrome ” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;

  • F1. . .

  • approved wharf ” has the meaning given by [F2section 20A] below;

  • armed forces ” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, F3. . . or embodied;

  • [F4assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty [F5, except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998 [F6 or the Government of Wales Act 2006];]]

  • boarding station ” means a boarding station for the time being appointed under section 19 below;

  • boundary ” means the land boundary of Northern Ireland;

  • British ship ” means a British ship within the meaning of the [F7Merchant Shipping Act 1995]

  • claimant ”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;

  • [F8coasting ship ” has the meaning given by section 69 below;]

  • commander ”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;

  • [F9the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs]

  • [F10Community transit goods ”—

(a)in relation to imported goods, means—

(i)goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or

(ii)goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;

(b)in relation to goods for exportation, means—

(i)goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or

(ii)goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport [F11and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom]];

  • container ” includes any bundle or package and any [F12baggage,] box, cask or other receptacle whatsoever;

  • the customs and excise Acts ” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;

  • [F13“customs formalities”, in relation to any goods, means the requirements made by or under this Act, or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018, that apply in relation to the importation or exportation of the goods;]

  • [F13“customs warehouse” means premises approved under regulations under Schedule 2 to the Taxation (Cross-border Trade) Act 2018 for the purposes of a storage procedure;]

  • the Customs and Excise Acts 1979 ” means—

    • this Act,

    • the M1Customs and Excise Duties (General Reliefs) Act 1979,

    • the M2Alcoholic Liquor Duties Act 1979,

    • the M3Hydrocarbon Oil Duties Act 1979,

    • F14. . . and

    • the M4Tobacco Products Duty Act 1979;

  • F15 . . .

  • customs and excise airport ” has the meaning given by section 21(7) below;

  • customs and excise station ” has the meaning given by section 26 below;

  • [F16designation order ” has the meaning given by section 100A(5);]

  • drawback goods ” means goods in the case of which a claim for drawback has been or is to be made;

  • dutiable goods ”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;

  • dutiable or restricted goods ” has the meaning given by section 52 below;

  • examination station ” has the meaning given by [F17section 22A] below;

  • [F18excise duty point ” has the meaning given by section 1 of the Finance (No. 2) Act 1992;]

  • excise licence trade ” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;

  • excise warehouse ” means a place of security approved by the Commissioners under subsection (1) [F19(whether or not it is also approved under subsection (2))] of section 92 below, and, except in that section, also includes a distiller’s warehouse;

  • exporter ”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;

  • [F20free zone ” has the meaning given by section 100A(2);

  • [F21free zone goods ” are goods which are within a free zone;]

  • F22. . .]

  • goods ” includes stores and [F23containers];

  • holiday ”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the M5Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;

  • hovercraft ” means a hovercraft within the meaning of the M6Hovercraft Act 1968;

  • importer ”, in relation to any goods at any time between their importation and the time when [F24they are delivered out of charge] [F24all customs formalities have been complied with in respect of the goods], includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;

  • justice ” and “justice of the peace ” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;

  • land ” and “landing ”, in relation to aircraft, include alighting on water;

  • law officer of the Crown ” means the Attorney General or [F25for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857] or in Northern Ireland the Attorney General for Northern Ireland;

  • licence year ”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;

  • master ”, in relation to a ship, includes any person having or taking the charge or command of the ship;

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26

  • night ” means the period between 11 pm and 5 am;

  • [F27nuclear material” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);]

  • occupier ”, in relation to any bonded premises, [F28includes any] person who has given security to the Crown in respect of those premises;

  • officer ” means, subject to section 8(2) below, a person commissioned by the Commissioners;

  • owner ”, in relation to an aircraft, includes the operator of the aircraft;

  • owner ”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;

  • [F29perfect entry ” means an entry made in accordance with [F30regulation 5 of the Customs Controls on Importation of Goods Regulations 1991] or warehousing regulations, as the case may require;]

  • pipe-line ” has the meaning given by section 65 of the M7Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);

  • port ” means a port appointed by the Commissioners under section 19 below;

  • prescribed area ” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;

  • prescribed sum ”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;

  • prohibited or restricted goods ” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;

  • proper ”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;

  • proprietor ”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;

  • Queen’s warehouse ” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;

  • [F31“railway customs area” has the meaning given by section 26(1ZA)(c);]

  • [F32 registered excise dealer and shipper ” means a revenue trader approved and registered by the Commissioners under section 100G below;

  • registered excise dealers and shippers regulations ” means regulations under section 100G below;]

  • [F33representative ”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy [F34, trustee or interim trustee in a sequestration], any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;]

  • the revenue trade provisions of the customs and excise Acts ” means—

    (a)

    the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;

    (b)

    the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; F35. . .

    (c)

    the provisions of the M8Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) [F36; F37. . .

    (d)

    the provisions of Chapter II of Part I of the Finance Act 1993;]

    (e)

    [F38the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;]

    (f)

    [F39the provisions of Part 1 of Schedule 24 to the Finance Act 2012;]

    (g)

    [F40the provisions of Part 3 of the Finance Act 2014;]

  • revenue trader ” means

    (a)

    F41any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts [F42or which consists of or includes—

    (i)

    the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); F43. . .]

    (ia)

    F44[the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; F45. . .]

    (ib)

    [F46being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;

    (ic)

    the organisation, management or promotion of [F47any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)]]

    (id)

    [F48being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or]

    (ie)

    [F49the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);]

    (ii)

    the financing or facilitation of any such transactions or activities [F50as are mentioned in sub-paragraph (i) [F51, (ia), (ib) [F52, (ic) [F53 , (id) or (ie)]]] above],

    , whether or not that trade or business is an excise licence trade, [F54; and

    (b)

    any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),

    and includes a registered club];

  • ship ” and “vessel ” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);

  • shipment ” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;

  • stores ” means, subject to subsection (4) below, goods for use in a [F55ship or aircraft] [F55ship, aircraft or railway vehicle] and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

  • [F56“temporary storage facility” has the meaning given by section 25A;]

  • tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the [F57Merchant Shipping Act 1995] or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;

  • transit goods ”, [F58except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;] [F58means chargeable goods declared for a transit procedure;]

  • [F59transit or transhipment ”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question [F60or transhipment of those goods for use as stores];]

  • [F61transit shed ” has the meaning given by [F62section 25A] below;]

  • [F63“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;]

  • [F64United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;]

  • [F65vehicle ” includes a railway vehicle;]

  • [F65“vehicle” includes—

    (a)

    a ship,

    (b)

    an aircraft, and

    (c)

    a railway vehicle;

    and any reference to goods being in or on board a vehicle include their being conveyed by the vehicle (for example, by being on or otherwise attached to it);]

  • [F66“vehicle operator” means—

    (a)

    in the case a ship, the master of the ship,

    (b)

    in the case of an aircraft, the commander of the aircraft,

    (c)

    in the case of a railway vehicle, the person designated as train manager by the person operating the international service on which the railway vehicle is engaged, and

    (d)

    in the case of any other vehicle, the person in charge of the vehicle;]

  • [F67 “victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).]

  • warehouse ”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) [F68or (2) or subsections (1) and (2)] of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to [F69subsection (4) of that section [F70and] any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below], be construed accordingly;

  • warehousing regulations ” means regulations under section 93 below.

(2)This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3)Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Alcoholic Liquor Duties Act 1979

  • “beer ”

  • “brewer ” and “ [F71registered brewer]

  • “cider ”

  • “compounder ”

  • “distiller ”

  • “distiller’s warehouse ”

  • “dutiable alcoholic liquor ”

  • licensed ”, in relation to producers of wine or made-wine

  • “made-wine ”

  • “producer of made-wine ”

  • “producer of wine ”

  • “proof ”

  • “rectifier ”

  • “registered club ”

  • “spirits ”

  • [F72 “wholesaler ”]

  • “wine ”

    Hydrocarbon Oil Duties Act 1979

  • “rebate ”

  • “refinery ”

    Tobacco Products Duty Act 1979

  • “tobacco products ”

[F73(3A)Any expression used in this Act or in any instrument made under this Act to which a meaning is given by Part 1 of the Taxation (Cross-border Trade) Act 2018 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Part; and for ease of reference the following is a list of the expressions concerned—

  • “the applicable export provisions”

  • “authorised use procedure”

  • “chargeable goods”

  • “Customs declaration” (including any expression relating to a Customs declaration such as the documents accompanying it or its acceptance)

  • “Customs procedure” (including expressions relating to a Customs procedure such as goods being released to or discharged from the procedure)

  • “inward processing procedure”

  • “storage procedure”

  • “territory outside the United Kingdom”

  • “temporary admission procedure”

  • “transit procedure”.]

[F74(4)Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—

(a)the goods are to be sold by retail either—

(i)in the course of a [F75journey made by the ship or aircraft], or

(ii)for consumption on board;

and

(b)the goods are not treated as exported by virtue of regulations under section 12 of the M9Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).

F76(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B)In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.]

(5)A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.

(6)In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.

(7)[F77The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the [F78 European Union] , as if the revenue from duties so imposed remained part of the revenues of the Crown.]

Textual Amendments

F1Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.

F2Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(a)

F3S. 1(1): words in definition of 'armed forces' omitted (1.1.1999) by virtue of S.I. 1998/3086, art. 10(3)

F5Words in s. 1(1) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(7), 44(2)(b)

F6Words in s. 1(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(1), 29(2)(b)(3)

F7S. 1(1): words in definition of 'British ship' substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(a) (with s. 312(1))

F8Words in s. 1(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(a)

F10Words in s. 1(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(b)

F12Word in s. 1(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(2)

F13Words in s. 1(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(c)

F14Words in s. 1(1) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. II.

F15In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of S.I. 1991/2725, reg. 3(2)(a)

F17Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(b)

F18Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 1; S.I. 1992/2979, art. 4, Sch. 1 Pt. II; S.I. 1992/3261, art. 3, Sch.

F19Words in s. 1(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(d)

F21S. 1(1): definition of 'free zone goods' substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 6

F22In s. 1(1): definition of "free zone regulations" omitted (01.01.1992) by virtue of S.I. 1991/2727, reg. 4(b)

F23Word in s. 1(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 225

F24Words in s. 1(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(e)

F25S. 1(1): words in definition of “law officer of the Crown ” substituted (20.5.1999) by S.I. 1999/1042, arts. 1(2)(b), 4, Sch. 2 Pt. I para. 6; S.I. 1998/3178, art. 2(2), Sch. 4

F30Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.

F31Words in s. 1(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(f)

F32Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)

F33S. 1(1): definition of 'representative' inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(4); S.I. 1997/1305, art. 2

F35Word in s. 1(1)(b) of definition of “revenue trade provisions ” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. I(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F36S. 1(1)(d) and immediate preceding word of definition of “revenue trade provisions ” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F37S. 1(1): word in para. (c) of the definition of 'the revenue trade provisions of the customs and excise Acts' repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. II, Note 2

F38S. 1(1) definition of 'the revenue trade provisions of the custom and excise Acts': para. (e) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 2(2)

F39Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(2)

F40Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(2) (with Sch. 29)

F42Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)

F43Word in s. 1(1)(a)(i) of definition of “revenue trader ” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. I(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F44S. 1(1)(ia) of definition of “revenue trader ”; inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F45S. 1(1): word in para. (a)(ia) of the definition of 'revenue trader' repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. II, Note 2

F46S. 1(1) definition of 'revenue trader': para. (a)(ib)(ic) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 2(3)

F47Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(a) (with Sch. 29)

F48Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(b)

F49Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(b) (with Sch. 29)

F50Words in s. 1(1)(c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F51S. 1(1): words in para. (a)(ii) of definition of 'revenue trader' substituted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 2(4)

F52Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(c)

F53Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(c) (with Sch. 29)

F55Words in s. 1(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(g)

F56Words in s. 1(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(h)

F57S. 1(1): words in definition of 'tons register' substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(b) (with s. 312(1))

F58Words in s. 1(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(i)

F59Words in s. 1(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(j)

F61Words in s. 1(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(k)

F62Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)

F65Words in s. 1(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(l)

F66Words in s. 1(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(m)

F67Words in s. 1(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(n)

F68Words in s. 1(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(o)(i)

F69Words in s. 1(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(2)(o)(ii)

F74S. 1(4)(4A)(4B) substituted for s. 1(4)(deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1999 c. 16, s. 10(1)(2)

F75Words in s. 1(4)(a)(i) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 para. 1(2), 10; S.I. 2015/812, art. 2

F76S. 1(4A) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 1(3), 10; S.I. 2015/812, art. 2

F77S. 1(7) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 4(4)

Modifications etc. (not altering text)

C20S. 1 amended by S.I. 1987/2114, reg. 2

Marginal Citations

2 Application to hovercraft.U.K.

(1)This Part, Parts III to VII and Parts X to XII of this Act shall apply as if references to ships or vessels [F79(including references, without more, to vehicles)] included references to hovercraft, and the said Parts III to VII shall apply in relation to an approved wharf or [F80transit shed] [F80temporary storage facility] which is not in a port as if it were in a port.

(2)All other provisions of the customs and excise Acts shall apply as if references (however expressed) to goods or passengers carried in or moved by ships or vessels included references to goods or passengers carried in or moved by hovercraft.

(3)In all the provisions of the customs and excise Acts “landed ”, “loaded ”, “master ”, “shipped ”, “shipped as stores ”,[F81 “transhipment ”,] “voyage ”, “waterborne ” and cognate expressions shall be construed in accordance with subsections (1) and (2) above.

(4)References in the customs and excise Acts to goods imported or exported by land, or conveyed into or out of Northern Ireland by land, include references to goods imported, exported or conveyed across any part of the boundary of Northern Ireland; and it is hereby declared that in those Acts references to vehicles include references to hovercraft proceeding over land or water or partly over land and partly over water.

(5)Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by hovercraft which is different from the provision made for the importation or exportation of goods by other means.

Textual Amendments

F79Words in s. 2(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 5(2)(a)

F80Words in s. 2(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 5(2)(b)

F81Word in s. 2(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 5(3)

3 Application to pipe-lines.U.K.

(1)In the customs and excise Acts “shipping ” and “loading ” and cognate expressions, where used in relation to importation or exportation, include, in relation to importation or exportation by means of a pipe-line, the conveyance of goods by means of the pipe-line and the charging and discharging of goods into and from the pipe-line, but subject to any necessary modifications.

(2)In the customs and excise Acts “importer ”, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line.

(3)Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by means of a pipe-line which is different from the provision made for the importation or exportation of goods by other means.

4 Application to certain Crown aircraft.U.K.

(1)The provisions of the Customs and Excise Acts 1979 relating to aircraft shall apply in relation to any aircraft belonging to or employed in the service of Her Majesty other than a military aircraft.

(2)In this section “military aircraft ” includes naval and air force aircraft and any aircraft commanded by a person in naval, military or air force service detailed for the purpose of such command.

5 Time of importation, exportation, etc. U.K.

(1)The provisions of this section shall have effect for the purposes of the customs and excise Acts.

(2)Subject to [F82subsections (3)] [F82subsections (2A)] and (6) below, the time of importation of any goods shall be deemed to be—

(a)where the goods are brought by sea, the time when the ship carrying them comes within the limits of a port;

(b)where the goods are brought by air, the time when the aircraft carrying them lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier;

(c)where the goods are brought by land, the time when the goods [F83are brought across the boundary into Northern Ireland] [F83enter the United Kingdom] .

[F84(2A)If there is a relevant international arrangement with a country or territory outside the United Kingdom, the Commissioners may by regulations provide for the time of importation of any goods to be a time—

(a)which is earlier than the times set out in paragraph (a), (b) or (c) of subsection (2), and

(b)which is specified by reference to movement in or out of an area in the country or territory.

(2B)“Relevant international arrangement” means an arrangement between Her Majesty’s government in the United Kingdom and the government of the country or territory which includes provision in relation to the time at which goods are to be regarded as imported into the United Kingdom.]

(3)[F85In the case of goods brought by sea of which entry is not required under [F86regulation 5 of the Customs Controls on Importation of Goods Regulations 1991], the time of importation shall be deemed to be the time when the ship carrying them came within the limits of the port at which the goods are discharged.]

(4)Subject to subsections (5)[F87, (5A)] and (7) below, the time of exportation of any goods from the United Kingdom shall be deemed to be—

(a)where the goods are exported by sea or air, the time when the goods are shipped for exportation;

(b)where the goods are exported by land, the time when they are cleared by the proper officer at the last customs and excise station on their way to the boundary.

(5)In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment which are exported by sea or air, the time of exportation shall be deemed to be the time when the exporting ship or aircraft departs from the last port or customs and excise airport at which it is cleared before departing for a destination outside the United Kingdom.

[F88(5A)If there is a relevant international arrangement with a country or territory outside the United Kingdom, the Commissioners may by regulations provide for the time of exportation of any goods to be a time—

(a)which is earlier than the times set out in paragraph (a) or (b) of subsection (4), and

(b)which is specified by reference to movement in or out of an area in the country or territory.

(5B)“Relevant international arrangement” means an arrangement between Her Majesty’s government in the United Kingdom and the government of the country or territory which includes provision in relation to the time at which goods are to be regarded as exported from the United Kingdom.]

(6)Goods imported by means of a pipe-line shall be treated as imported at the time when they are brought within the limits of a port [F89or brought across the boundary into Northern Ireland] [F89or otherwise when they enter the United Kingdom].

(7)Goods exported by means of a pipe-line shall be treated as exported at the time when they are charged into that pipe-line for exportation.

(8)A ship shall be deemed to have arrived at or departed from a port at the time when the ship comes within or, as the case may be, leaves the limits of that port.

Textual Amendments

F82Words in s. 5(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 6(2)(a)

F83Words in s. 5(2)(c) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 6(2)(b)

F84S. 5(2A)(2B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 6(3)

F85S. 5(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 6(4)

F86Words in s. 5(3) substituted (1.1.1993) by virtue of S.I. 1992/3095, reg. 10(1), Sch. 1 para.3.

F87Word in s. 5(4) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 6(5)

F88S. 5(5A)(5B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 6(6)

F89Words in s. 5(6) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 6(7)

Modifications etc. (not altering text)

C29S. 5(3) modified by S.I. 1986/260, regs. 5(a), 18

Part IIU.K. Administration

Appointment and duties of Commissioners, officers, etc.U.K.

F906 Appointment and general duties of Commissioners, etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

C30References in s. 6 to the Minister for the Civil Service to be construed as references to the Treasury: S.I. 1981/1670, arts. 2(1)(a), 3(5)

F917 Privileges of Commissioners, etc.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 Exercise of powers and performance of duties.U.K.

F92(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)Any person, whether an officer or not, engaged by the orders or with the concurrence of the Commissioners (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorised to be performed by or with an officer, shall be deemed to be the proper officer by or with whom that act or duty is to be performed.

(3)Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection.

9 General duties of Commissioners in relation to customs matters concerning the European Communities.U.K.

[F93For the purpose of implementing [F94EU] obligations the Commissioners shall co-operate with other customs services on matters of mutual concern, and (without prejudice to the foregoing) may for that purpose—

(a)give effect, in accordance with such arrangements as they may direct or by regulations prescribe, to any Community requirement or practice as to the movement of goods between countries, including any rules requiring payment to be made in connection with the exportation of goods to compensate for any relief from customs duty allowed or to be allowed (and may recover any such payment as if it were an amount of customs duty unpaid); and

(b)give effect to any reciprocal arrangements made between member States (with or without other countries or territories) for securing, by the exchange of information or otherwise, the due administration of their customs laws and the prevention or detection of fraud or evasion.]

Textual Amendments

F93S. 9 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 7

10 Disclosure by Commissioners of certain information as to imported goods.U.K.

[F95(A1)This section does not apply to information the disclosure of which is governed by section 25 of the Taxation (Cross-border Trade) Act 2018.]

(1)On being notified at any time by the Treasury that they are satisfied that it is in the national interest that the information in question should be disclosed to persons other than the Commissioners, the Commissioners may disclose through such person as may be specified in the notification such information to which this section applies, in respect of imported goods of such decriptions, as may be so specified.

(2)The information to which this section applies is information contained in any document with which the Commissioners have been provided in pursuance of the Customs and Excise Acts 1979 for the purpose of [F96making entry of any goods on their importation,] [F96notifying the importation of any goods, making a declaration in respect of the temporary storage of goods, or making a Customs declaration in respect of any goods,] being information of the following descriptions only, namely—

(a)the description of the goods, including any maker’s catalogue number;

(b)the quantities of the goods imported in a particular period, so, however, that if any quantity is given by value it shall not also be given in any other form;

(c)the name of the maker of the goods;

(d)the country of origin of the goods;

(e)the country from which the goods were consigned.

(3)Without prejudice to paragraph 10 of Schedule 7 to this Act, this section also applies to information of any of those descriptions contained in any document with which the Commissioners have been provided for that purpose after 7th March 1967 in pursuance of the M10Customs and Excise Act 1952.

(4)The Treasury may by order add to the descriptions of information to which this section applies any further description of information contained in any document such as is mentioned in subsection (2) or (3) above other than the price of the goods or the name of the importer of the goods.

(5)The power to make orders under subsection (4) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

Textual Amendments

F96Words in s. 10(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 8(3)

Marginal Citations

11 Assistance to be rendered by police, etc.U.K.

It shall be the duty of every constable and every member of Her Majesty’s armed forces or coastguard to assist in the enforcement of the law relating to any assigned matter.

Modifications etc. (not altering text)

F9712 Power to hold inquiries.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offences in connection with Commissioners, officers, etc.U.K.

F9813 Unlawful assumption of character of officer, etc.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9914 Failure to surrender commission, etc.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10015 Bribery and collusion.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10116 Obstruction of officers, etc.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Commissioners’ receipts and expensesU.K.

F10217 Disposal of duties, etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

C34S. 17 applied (31.10.1994) by 1994 c. 26, s. 90(5); S.I. 1994/2550, art. 2

F10318 Remuneration and expenses of Commissioners.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IIIU.K. Customs and Excise Control Areas

19 Appointment of ports, etc.U.K.

(1)The Commissioners may by order made by statutory instrument appoint and name as a port for the purposes of customs and excise any area in the United Kingdom specified in the order.

(2)The appointment of any port for those purposes made before 1st August 1952 may be revoked, and the name or limits of any such port may be altered, by an order under subsection (1) above as if the appointment had been made by an order under that subsection.

(3)The Commissioners may in any port from time to time appoint boarding stations for the purpose of the boarding of or disembarkation from ships by officers.

[F10420 Approval of wharvesU.K.

(1)The Commissioners may approve, for such periods [F105and subject to such conditions and restrictions] as they think fit, places for the loading or unloading of goods or of any class or description of goods.

[F106(1A)In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a)specify conditions which must be met before an approval is granted, or

(b)specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B)In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.]

(2)The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3)[F107This section shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the [F78European Union] [F108or to any goods which are moving under the procedure specified in [F109Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93] (transit procedures)] .]]

Textual Amendments

F104Ss. 20 and 20(A) substituted (1.1.1992) for s. 20 by S.I. 1991/2724, reg. 6(3)

F105Words in s. 20(1) omitted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 9(2)

F106S. 20(1A)(1B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 9(3)

F107S. 20(3) omitted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 9(4)

F108Words in s. 20(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).

F109Words in s. 20(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).

[F11020(A). Approved wharvesU.K.

(1)In this Act, references to an approved wharf are to—

(a)a place approved under section 20 above; [F111or]

(b)[F111a place specified or approved under [F112Article 46 of Council Regulation (EEC) No. 2913/92] (equivalent provision for goods imported on or after 1st January 1992 from a place outside the customs territory of the [F78European Union]), other than an examination station.

[F113(1A)Any person contravening or failing to comply with any condition imposed under regulations under section 20(1A) attaching to an approval by virtue of which a place is an approved wharf is liable on summary conviction to—

(a)a penalty not exceeding £20,000, or

(b)if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

(1B)For the purposes of subsection (1A)(b)—

(a)“the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

(b)the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

(c)if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.]

(2)Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is an approved wharf [F114(other than a condition imposed under regulations under section 20(1A))] shall be liable on summary conviction to a penalty of level 3 on the standard scale.

(3)An officer may at any time enter an approved wharf and inspect it and any goods for the time being at the wharf.]]

Textual Amendments

F110Ss. 20 and 20(A) substituted (1.1.1992) for s. 20 by S.I. 1991/2724, reg. 6(3)

F111S. 20(A)(1)(b) and word omitted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 10(2)

F112Words in s. 20(A) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(3).

F113S. 20(A)(1A)(1B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 10(3)

F114Words in s. 20(A)(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 10(4)

21 Control of movement of aircraft, etc. into and out of the United Kingdom.U.K.

(1)Save as permitted by the Commissioners, the commander of an aircraft entering the United Kingdom from a place outside the United Kingdom shall not cause or permit the aircraft to land—

(a)for the first time after its arrival in the United Kingdom; or

(b)at any time while it is carrying passengers or goods brought in that aircraft from a place outside the United Kingdom and not yet cleared,

at any place other than a customs and excise airport.

F115[(1A)[F116Subsection (1) above shall not apply by virtue only of the fact that the aircraft is carrying goods brought in it from a place outside the customs territory of the [F78European Union] .]]

(2)Save as permitted by the Commissioners, [F117no person importing [F118from a place within the customs territory of the [F78European Union]] or concerned in [F118so] importing] [F117no person importing or concerned in importing] any goods in any aircraft shall bring the goods into the United Kingdom at any place other than a customs and excise airport.

(3)Save as permitted by the Commissioners—

(a)no person shall depart on a flight to a place or area outside the United Kingdom from any place in the United Kingdom other than a customs and excise airport; and

(b)the commander of any aircraft engaged in a flight from a customs and excise airport to a place or area outside the United Kingdom shall not cause or permit it to land at any place in the United Kingdom other than a customs and excise airport specified in the application for clearance for that flight.

(4)Subsections (1) to (3) above shall not apply in relation to any aircraft flying from or to any place or area outside the United Kingdom to or from any place in the United Kingdom which is required by or under any enactment relating to air navigation, or is compelled by accident, stress of weather or other unavoidable cause, to land at a place other than a customs and excise airport; but, subject to subsection (5) below,—

(a)the commander of any such aircraft—

(i)shall immediately report the landing to an officer or constable and shall on demand produce to him the journey log book belonging to the aircraft,

(ii)shall not without the consent of an officer permit any goods carried in the aircraft to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the aircraft, and

(iii)shall comply with any directions given by an officer with respect to any such goods; and

(b)no passenger or member of the crew shall without the consent of an officer or constable leave the immediate vicinity of any such aircraft.

F119[(4A)[F120Subsection 4(a)(ii) and (iii) above shall not apply in relation to goods brought in the aircraft from a place outside the customs territory of the [F78European Union] .]]

(5)Nothing in subsection (4) above shall prohibit—

(a)the departure of passengers or crew from the vicinity of an aircraft; or

(b)the removal of goods from an aircraft,

where that departure or removal is necessary for reasons of health, safety or the preservation of life or property.

(6)Any person contravening or failing to comply with any provision of this section shall be liable on summary conviction to a penalty of [F121level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both.

(7)In this Act “customs and excise airport” means an aerodrome for the time being designated as a place for the landing or departure of aircraft for the purposes of the customs and excise Acts by an order made by the Secretary of State with the concurrence of the Commissioners which is in force under an Order in Council made in pursuance of [F122section 60 of the Civil Aviation Act 1982].

[F123(8)References in this section to a place or area outside the United Kingdom do not include references to a place or area in the Isle of Man and in subsection (3)(b) above the reference to a place in the United Kingdom includes a reference to a place in the Isle of Man.]

Textual Amendments

F115S. 21(1A) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(4)(a)

F116S. 21(1A) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 11(2)

F117Words in s. 21(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 11(3)

F118Words in s. 21(2) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(4)(b)

F119S. 21(4A) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(5)

F120S. 21(4A) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 11(4)

F121Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C35S. 21 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(a)(6).

[F12422 Approval of examination stations at customs and excise airportsU.K.

(1)The Commissioners may approve, for such periods [F125and subject to such conditions and restrictions] as they think fit, a part of, or a place at, any customs and excise airport for the loading and unloading of goods and the embarkation and disembarkation of passengers.

[F126(1A)In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a)specify conditions which must be met before an approval is granted, or

(b)specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B)In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.]

(2)The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3)[F127This section shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the [F78European Union] or to any goods which are moving under the procedure specified in [F128Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93]](transit procedures).]

Textual Amendments

F124Ss. 22 and 22A substituted (1.1.1992) for s. 22 by S.I. 1991/2724, reg. 6(6)

F125Words in s. 22(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 12(2)

F126S. 22(1A)(1B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 12(3)

F127S. 22(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 12(4)

F128Words in s. 22(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).

F12922A Examination stationsU.K.

(1)In this Act, references to an examination station are to—

(a)a part of, or a place at, a customs and excise airport approved under section 22 above; [F130or

(b)a place at such an airport specified or approved under [F131Article 46 of Council Regulation (EEC) No. 2913/92] (equivalent provision for goods imported on or after 1st January 1992 from a place outside the customs territory of the [F78European Union] ).]

[F132(1A)Any person contravening or failing to comply with any condition imposed under regulations under section 22(1A) attaching to an approval by virtue of which a part of, or a place at, a customs and excise airport is an examination station is liable on summary conviction to—

(a)a penalty not exceeding £20,000, or

(b)if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

(1B)For the purposes of subsection (1A)(b)—

(a)“the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

(b)the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

(c)if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.]

(2)Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a part of, or place at, a customs and excise airport is an examination station [F133(other than a condition imposed under regulations under section 22(1A))] shall be liable on summary conviction to a penalty of level 3 on the standard scale.

Textual Amendments

F129Ss. 22 and 22A substituted (01.01.1992) for s. 22 by S.I. 1991/2724, reg. 6(6)

F130S. 22A(1)(b) and word omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 13(2)

F131Words in s. 22A(1)(b) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(3).

F132S. 22A(1A)(1B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 13(3)

F133Words in s. 22A(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 13(4)

23 Control of movement of hovercraft.U.K.

(1)The Commissioners may by regulations impose conditions and restrictions as respects the movement of hovercraft and the carriage of goods by hovercraft, and in particular—

(a)may prescribe the procedure to be followed by hovercraft proceeding to or from a port or any customs and excise airport or customs and excise station, and authorise the proper officer to give directions as to their routes; and

(b)may make provision for cases where by reason of accident, or in any other circumstance, it is impracticable to comply with any conditions or restrictions imposed or directions given as respects hovercraft.

(2)Subsection (1) above shall apply to hovercraft proceeding to or from any approved wharf or [F134transit shed] [F134temporary storage facility] which is not in a port as if it were a port.

(3)If any person contravenes or fails to comply with any regulation made under subsection (1) above, or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of [F135level 3 on the standard scale] and any goods in respect of which the offence was committed shall be liable to forfeiture.

Textual Amendments

F134Words in s. 23(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 14

F135Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

24 Control of movement of goods by pipe-line.U.K.

(1)Goods shall not be imported or exported by means of a pipe-line that is not for the time being approved by the Commissioners for the purposes of this section.

(2)Uncleared goods, that is to say—

(a)imported goods, whether or not chargeable with duty, which [F136have not been cleared out of charge] [F136are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018], and in particular goods which are, or are to be, moved under section 30 below; or

(b)dutiable goods moved from warehouse without payment of duty,

shall not be moved by means of a pipe-line that is not for the time being approved by the Commissioners for the purposes of this section.

(3)The Commissioners may give their approval under this section for such period and subject to such conditions as they think fit, and may at any time for reasonable cause—

(a)vary the terms of their approval; and

(b)(if they have given to the owner of the pipe-line not less than 3 months’ written notice of their intention so to do) revoke their approval.

(4)Section 49 of the M11Pipe-lines Act 1962 (procedure for service of documents under that Act) shall apply to a notice required by subsection (3)(b) above to be served on the owner of a pipe-line as it applies to a document required by that Act to be so served.

(5)A person who—

(a)contravenes subsection (1) or (2) above, or contravenes or fails to comply with a condition imposed by the Commissioners under subsection (3) above; or

(b)except with the authority of the proper officer or for just and sufficient cause, obtains access to goods which are in, or in course of conveyance by, a pipe-line approved under this section,

shall be guilty of an offence under this section and may be detained; and any goods in respect of which the offence was committed shall be liable to forfeiture.

(6)A person guilty of an offence under this section shall be liable—

(a)on summary conviction, to a penalty of [F137the prescribed sum][F137£20,000], or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

(7)In the application of subsection (4) above to Northern Ireland, the reference to the M12Pipe-lines Act 1962 shall have effect as if that Act extended to Northern Ireland.

Textual Amendments

F136Words in s. 24(2)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 15

Modifications etc. (not altering text)

C36S. 24(2)(b) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2)).

C37S. 24(2)(b) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152. reg. 1(2)).

S. 24(2)(b) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

Marginal Citations

[F13925 Approval of [F138transit sheds] [F138temporary storage facilities] U.K.

(1)The Commissioners may approve, for such periods F140... as they think fit, places for the deposit of goods imported and [F141not yet cleared out of charge, including goods not yet reported and entered [F142under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991]] [F141subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018.].

[F143(1A)In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a)specify conditions which must be met before an approval is granted, or

(b)specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B)In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.]

(2)The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3)[F144Subsection (1) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the [F78European Union] [F145or to any goods which are moving under the procedure specified in [F146Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93]](transit procedures).]

(4)Where, by any local Act, provision is made for the landing of goods without [F147entry] [F147needing to comply with all customs formalities in relation to the goods] for deposit in [F148transit sheds] [F148temporary storage facilities] authorised thereunder, the provisions of this Act relating to goods deposited in [F148transit sheds] [F148temporary storage facilities] approved under this section shall have effect in relation to goods deposited in [F148transit sheds] [F148temporary storage facilities] authorised under that Act.]

Textual Amendments

F138Words in s. 25 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(6)

F139Ss. 25 and 25A substituted (1.1.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)

F140Words in s. 25(1) omitted (13.9.2018 for specified purposes, 8.4.2019 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(2)(a); S.I. 2019/819, reg. 2(1)(b) (with reg. 2(3))

F141Words in s. 25(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(2)(b)

F142Words in s. 25(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 4.

F143S. 25(1A)(1B) inserted (13.9.2018 for specified purposes, 8.4.2019 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(3); S.I. 2019/819, reg. 2(1)(c) (with reg. 2(3))

F144S. 25(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(4)

F145Words in s. 25(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).

F146Words in s. 25(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).

F147Words in s. 25(4) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(5)(a)

F148Words in s. 25(4) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(5)(b)

25AF149 [F150Transit sheds] [F150Temporary storage facilities]U.K.

(1)In this Act, references to a [F151transit shed] [F151temporary storage facility] are to a place approved—

(a)under section 25 above; [F152or

(b)under [F153Article 51 of Council Regulation (EEC) No. 2913/92] (equivalent provision for goods imported on or after 1st January 1992 from a place outside the customs territory of the [F78European Union]).]

[F154(1A)Any person contravening or failing to comply with any condition imposed under regulations under section 25(1A) attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to—

(a)a penalty not exceeding £20,000, or

(b)if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

(1B)For the purposes of subsection (1A)(b)—

(a)“the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

(b)the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

(c)if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.]

(2)Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a [F155transit shed] [F155temporary storage facility (other than a condition imposed under regulations under section 25(1A))] shall be liable on summary conviction to a penalty of level 3 on the standard scale.

(3)An officer may at any time enter a [F156transit shed] [F156temporary storage facility] and inspect it and any goods for the time being in the [F156transit shed] [F156temporary storage facility].

Textual Amendments

F149Ss. 25 and 25A substituted (1.1.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)

F150S. 25A heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(6)

F151Words in s. 25A(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(2)(a)

F152S. 25A(1)(b) and word omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(2)(b)

F153Words in s. 25A(1)(b) substituted (1.1.1994) by 1993/3014, reg. 2(4).

F154S. 25A(1A)(1B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(3)

F155Words in s. 25A(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(4)

F156Words in s. 25A(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 17(5)

26 Power to regulate movements of goods into and out of [F157Northern Ireland] [F157United Kingdom] by land.U.K.

(1)The Commissioners may, for the purpose of safeguarding the revenue and for the better enforcement of any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to the importation or exportation of any goods, make regulations—

F158(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)appointing places for the examination and entry of and payment of any duty chargeable on any goods being imported or exported by land (referred to in this Act as “customs and excise stations”)

[F159[F160and any such regulations may make different provision in relation to different classes or descriptions of goods and, in particular, in relation to different classes or descriptions of vehicles].]

[F161(1ZA)The Commissioners may, for the purpose of safeguarding the revenue, by regulations—

(a)apply any provision made by or under this Act so that it applies in relation to any road or railway vehicle (with or without modifications),

(b)provide for any provision made by or under this Act not to apply in relation to any road or railway vehicle, and

(c)make provision for the designation of any area as a railway customs area for the purposes of this Act (referred to in this Act as a “railway customs area”).

(1ZB)An area may be designated as a railway customs area if it is—

(a)a place at which goods are loaded onto or unloaded from, or passengers board or disembark from, a railway vehicle before it departs or enters the United Kingdom, or

(b)an area adjoining such a place.

(1ZC)Regulations under this section may make different provision in relation to different classes or descriptions of goods and, in particular, in relation to different classes or descriptions of vehicles.]

[F162(1A)In such cases and subject to compliance with such conditions as appear to the Commissioners to be appropriate, the Commissioners may dispense with any requirement of a regulation made under [F163subsection (1) above] [F163this section]]

(2)If any person contravenes or fails to comply with any regulation made under subsection (1) above [F164or any condition of a dispensation given under [F165subsection (1A) above] [F165this section]] he shall be liable on summary conviction to a penalty of [F166level 3 on the standard scale], and any goods in respect of which the offence was committed shall be liable to forfeiture.

Textual Amendments

F157Words in s. 26 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 18(6)

F158S. 26(1)(a) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(3), 10(2), Sch.2.

F159Words in s. 26(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 18(2)

F163Words in s. 26(1A) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 18(4)

F165Words in s. 26(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 18(5)

F166Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C38S. 26 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(b)(6).

27 Officers’ powers of boarding. U.K.

(1)At any time while a ship is within the limits of a port, or an aircraft is at [F167an aerodrome], or [F168[F169a vehicle] [F169any other vehicle] is—

(a)entering, leaving or about to leave the United Kingdom,

(b)within the prescribed area,

[F170(ba)within a railway customs area,]

(c)within the limits of or entering or leaving a port or any land adjacent to a port and occupied wholly or mainly for the purpose of activities carried on at the port,

(d)at, entering or leaving an aerodrome,

(e)at, entering or leaving an approved wharf, [F171transit shed,] [F171temporary storage facility,] customs warehouse or free zone, or

(f)at, entering or leaving any such premises as are mentioned in subsection (1) of section 112 below,

any officer] and any other person duly engaged in the prevention of smuggling may board the [F172ship, aircraft or vehicle] [F172the vehicle] and remain therein and rummage and search any part thereof.

[F173(1A)[F174For the purposes of subsection (1) above “customs warehouse” means a victualling warehouse or a place approved by the Commissioners under [F175Article 98 of Council Regulation (EEC) No. 2913/92 or Article 505 of Commission Regulation (EEC) No. 2454/93].]]

(2)The Commissioners may station officers in any ship at any time while it is within the limits of a port, and if the master of any ship neglects or refuses to provide—

(a)reasonable accommodation below decks for any officer stationed therein; or

(b)means of safe access to and egress from the ship in accordance with the requirements of any such officer,

the master shall be liable on summary conviction to a penalty of [F176level 2 on the standard scale].

Textual Amendments

F167Words in s. 27(1) substituted (16.7.1992) by Finance (No. 2) Act (c. 48), s. 10(2).

F169Words in s. 27(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 19(2)(a)

F171Words in s. 27(1)(e) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 19(2)(e)

F172Words in s. 27(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 19(2)(d)

F173S. 27(1A) inserted (01.01.1992) by S.I. 1991/2725, reg. 3(3)

F174S. 27(1A) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 19(3)

F175Words in s. 27(1A) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(5).

Modifications etc. (not altering text)

C40S. 27 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(c)(6).

28 Officers’ powers of access, etc. U.K.

(1)Without prejudice to section 27 above, the proper officer shall have free access to every part of any ship or aircraft at a port or [F177aerodrome] and [F178of any vehicle] [F178of any other vehicle] [F179which falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is] brought to a customs and excise station, and may—

(a)cause any goods to be marked before they are unloaded from that [F180ship, aircraft or vehicle] [F180vehicle];

(b)lock up, seal, mark or otherwise secure any goods carried in the [F181ship, aircraft or vehicle] [F181vehicle] or any place or container in which they are so carried; and

(c)break open any place or container which is locked and of which the keys are withheld.

(2)Any goods found concealed on board any such [F182ship, aircraft or vehicle] [F182vehicle] shall be liable to forfeiture.

Textual Amendments

F177Word in s. 28(1) substituted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 10(3).

F178Words in s. 28(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(a)

F180Word in s. 28(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(b)

F181Word in s. 28(1)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(b)

F182Word in s. 28(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(3)

Modifications etc. (not altering text)

C43S. 28 amended by S.I. 1990/2167, art. 4, Sch. para. 1

C44S. 28 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(d)(6).

29 Officers’ powers of detention of ships, etc.U.K.

(1)Where, in the case of a [F183ship, aircraft or vehicle] [F183vehicle] of which due report has been made under section 35 below, any goods are still on board that [F183ship, aircraft or vehicle] [F183vehicle] at the expiration of the relevant period, the proper officer may detain that [F183ship, aircraft or vehicle] [F183vehicle] until there have been repaid to the Commissioners—

(a)any expenses properly incurred in watching and guarding the goods beyond the relevant period, except, in the case of a ship or aircraft, in respect of the day of clearance inwards; and

(b)where the goods are removed by virtue of any provision of the Customs and Excise Acts 1979 from the ship, aircraft or vehicle to a Queen’s warehouse, the expenses of that removal.

(2)In subsection (1) above, “the relevant period” means—

(a)in the case of a ship or vehicle [F184other than an aircraft], 21 clear days from the date of making due report of the ship or vehicle under section 35 below or such longer period as the Commissioners may in any case allow;

(b)in the case of an aircraft, 7 clear days from the date of making due report of the aircraft under that section or such longer period as the Commissioners may in any case allow.

(3)Where, in the case of—

(a)any derelict or other ship or aircraft coming, driven or brought into the United Kingdom under legal process, by stress of weather or for safety; or

(b)any vehicle in Northern Ireland which suffers any mishap.

it is necessary for the protection of the revenue to station any officer in charge thereof, whether on board or otherwise, the proper officer may detain that ship, aircraft or vehicle until any expenses thereby incurred by the Commissioners have been repaid.

Textual Amendments

F183Word in s. 29(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 21(2)

F184Words in s. 29(2)(a) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 21(3)

Modifications etc. (not altering text)

C46S. 29 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(e)(6).

C47S. 29(3) amended by S.I. 1990/2167, art. 4, Sch. para. 2

30 Control of movement of uncleared goods within or between port or airport and other places.U.K.

(1)The Commissioners may from time to time give general or special directions as to the manner in which, and the conditions under which, goods to which this section applies, or any class or description of such goods, may be [F185moved within the limits of any port or customs and excise airport or between any port or customs and excise airport and any other place.] [F185moved—

(a)within the limits of any port, railway customs area or customs and excise airport, or

(b)between any port, railway customs area or customs and excise airport and any other place.]

(2)This section applies to goods chargeable with any duty which has not been paid, to drawback goods, and to any other goods which [F186have not been cleared out of charge] [F186are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018].

(3)Any directions under subsection (1) above may require that any goods to which this section applies shall be moved only—

(a)by persons licensed by the Commissioners for that purpose;

(b)in such [F187ships, aircraft or vehicles] [F187vehicles] or by such other means as may be approved by the Commissioners for that purpose;

and any such licence or approval may be granted for such period and subject to such conditions and restrictions as the Commissioners think fit and may be revoked at any time by the Commissioners.

(4)Any person contravening or failing to comply with any direction given or condition or restriction imposed, or the terms of any licence granted, by the Commissioners under this section shall be liable on summary conviction to a penalty of [F188level 2 on the standard scale].

Textual Amendments

F185Words in s. 30(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 22(2)

F186Words in s. 30(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 22(3)

F187Word in s. 30(3)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 22(4)

Modifications etc. (not altering text)

C48S. 30(1) amended by S.I. 1990/2167, art. 4, Sch. para. 3

31 Control of movement of goods to and from inland clearance depot, etc.U.K.

(1)The Commissioners may by regulations impose conditions and restrictions as respects—

(a)the movement of imported goods between the place of importation and a place approved by the Commissioners for [F189the clearance out of charge of] [F189the discharge of a Customs procedure in respect of] such goods [F190, a free zone][F191or a place of exportation of such goods]; and

[F192(aa)the movement of goods between—

(i)a free zone and a place approved by the Commissioners for [F193the clearance out of charge of] [F193the discharge of a Customs procedure in respect of] such goods,

(ii)such a place and a free zone, and

(iii)a free zone and another free zone;]

(b)the movement of goods intended for export between a place approved by the Commissioners for the examination of such goods [F194[F195, or a place designated by the proper officer under section 53(4) or 58(3) below,]] and the place of exportation.

(2)Regulations under subsection (1) above may in particular—

(a)require the goods to be moved within such period and by such route as may be specified by or under the regulations;

(b)require the goods to be carried in a vehicle or container complying with such requirements and secured in such manner as may be so specified;

(c)prohibit, except in such circumstances as may be so specified, any unloading or loading of the vehicle or container or any interference with its security.

[F196(2A)Any documents required to be made or produced as a result of regulations made under subsection (1) above shall be made or produced in such form and manner and contain such particulars as the Commissioners may direct; but the Commissioners may relax any requirement imposed under the regulations that any specific document be made or produced and if they do so may impose substituted requirements.]

(3)If any person contravenes or fails to comply with any regulation under subsection (1) above or any requirement imposed by or under any such regulation [F197or a direction made under subsection (2A) above or any requirement imposed under that subsection], that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of [F198level 4 on the standard scale] and any goods in respect of which the offence was committed shall be liable to forfeiture.

Textual Amendments

F189Words in s. 31(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 23(a)

F191Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 1(2)(a) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F193Words in s. 31(1)(aa)(i) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 23(a)

F194Words in s. 31(1)(b) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 23(b)

F195Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 1(2)(b) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F196S. 31(2A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 1(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F197Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 1(4) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F19932 Penalty for carrying away officers.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33 Power to inspect aircraft, aerodromes, [F200railway vehicles and customs areas,] records, etc.U.K.

(1)The [F201commander of an aircraft] [F201vehicle operator of a vehicle which is an aircraft or railway vehicle] shall permit an officer at any time [F202to board the aircraft] [F202to board the vehicle] and inspect—

(a)[F203the aircraft] [F203the vehicle] and any goods loaded therein; and

(b)all documents relating to [F204the aircraft] [F204the vehicle] or to goods or persons carried therein;

and an officer shall have the right of access at any time to any place to which access is required for the purpose of any such inspection.

(2)The person in control of any aerodrome [F205or railway customs area] shall permit an officer at any time to enter upon and inspect the aerodrome [F206or railway customs area] and all buildings and goods thereon.

(3)The person in control of an aerodrome licensed under any enactment relating to air navigation [F207or authorised by a certificate under the Aerodromes Regulation] and, if so required by the Commissioners, the person in control of any other aerodrome shall—

(a)keep a record in such form and manner as the Commissioners may approve of all aircraft arriving at or departing from the aerodrome;

(b)keep that record available and produce it on demand to any officer, together with all other documents kept on the aerodrome which relate to the movement of aircraft; and

(c)permit any officer to make copies of and take extracts from any such record or document.

[F208(3A)If so required by the Commissioners, the person in control of a railway customs area shall—

(a)keep a record in such form and manner as the Commissioners may approve of all railway vehicles arriving at or departing from the area,

(b)keep that record available and produce it on demand to any officer, together with all other documents kept in the area which relate to the movement of railway vehicles, and

(c)permit any officer to make copies of and take extracts from any such record or document.]

(4)If any person contravenes or fails to comply with any of the provisions of this section he shall be liable on summary conviction to a penalty of [F209level 4 on the standard scale] or to imprisonment for a term not exceeding 3 months, or to both.

[F210(5)In this section “the Aerodromes Regulation” means Commission Regulation (EU) No 139/2014 of 12 February 2014 laying down requirements and administrative procedures related to aerodromes pursuant to Regulation (EC) No 216/2008 of the European Parliament and of the Council.]

Textual Amendments

F200Words in s. 33 heading inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 24(5)

F201Words in s. 33(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 24(2)(a)(i)

F202Words in s. 33(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 24(2)(a)(ii)

F203Words in s. 33(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 24(2)(b)

F204Words in s. 33(1)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 24(2)(b)

F205Words in s. 33(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 24(3)(a)

F206Words in s. 33(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 24(3)(b)

F209Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

34 Power to prevent flight of aircraft [F211or departure of railway vehicles].U.K.

(1)If it appears to any officer or constable that an aircraft is intended or likely to depart for a destination outside the United Kingdom [F212and the Isle of Man] from—

(a)any place other than a customs and excise airport; or

(b)a customs and excise airport before [F213clearance outwards is given] [F213the aircraft is cleared for departure],

he may give such instructions and take such steps by way of detention of the aircraft or otherwise as appear to him necessary in order to prevent the flight.

[F214(1A)If it appears to any officer or constable—

(a)that a railway vehicle is intended or likely to depart for a destination outside the United Kingdom, and

(b)that—

(i)the last place at which goods may be loaded onto or unloaded from, or passengers may board or disembark from, the vehicle before it leaves the United Kingdom is not within a railway customs area, or

(ii)it is intended or likely to depart from a railway customs area before being cleared for departure,

the officer or constable may give such instructions and take such steps by way of detention of the vehicle or otherwise as appear necessary in order to prevent its departure.]

(2)Any person who contravenes any instructions given under subsection (1) [F215or (1A)] above shall be liable on summary conviction to a penalty of [F216level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both.

(3)If an aircraft flies [F217or railway vehicle departs] in contravention of any instruction given under subsection (1) [F218or (1A)] above [F219or notwithstanding] [F219or flies or departs notwithstanding] any steps taken to prevent the flight [F220or departure], the owner and [F221the commander] [F221the vehicle operator] thereof shall, without prejudice to the liability of any other person under subsection (2) above, each be liable on summary conviction to a penalty of [F222level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both, unless he proves that the flight [F220or departure] took place without his consent or connivance.

Textual Amendments

F211Words in s. 34 heading inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(6)

F213Words in s. 34(1)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(2)

F214S. 34(1A) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(3)

F215Words in s. 34(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(4)

F216Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F217Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(a)

F218Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(b)

F219Words in s. 34(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(c)

F220Words in s. 34(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(d)

F221Words in s. 34(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 25(5)(e)

F222Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C49S. 34 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(f)(6).

Part IVU.K. Control of Importation

[F223Inward entry and clearance][F223Control of entry of goods]U.K.

Textual Amendments

F223S. 35A cross-heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 26

35 Report inwards.U.K.

(1)Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every [F224ship and aircraft] [F224vehicle] to which this section applies F225. . . .

(2)This section applies to every ship arriving [F226, or expected to arrive,] at a port—

(a)from any place outside the United Kingdom; or

(b)carrying any goods brought in that ship from some place outside the United Kingdom [F227and not yet cleared on importation] [F227which have not yet been declared for a Customs procedure].

(3)This section applies to every aircraft arriving [F226, or expected to arrive,] at any place in the United Kingdom—

(a)from any place or area outside the United Kingdom; or

(b)carrying passengers or goods taken on board that aircraft at a place outside the United Kingdom, being passengers or goods either—

(i)bound for a destination in the United Kingdom [F228and not already cleared at a customs and excise airport] [F228without yet having made a Customs declaration]; or

(ii)bound for a destination outside the United Kingdom.

[F229(3A)This section applies to every vehicle (other than a ship or aircraft) arriving, or expected to arrive, at any place in the United Kingdom—

(a)from any place outside the United Kingdom; or

(b)carrying any goods brought in the vehicle from a place outside the United Kingdom which have not yet been declared for a Customs procedure.]

(4)The Commissioners may make regulations prescribing the procedure for making report under this section.

(5)If the person by whom the report should be made fails to make report as required by or under this section—

(a)he shall be liable on summary conviction to a penalty of [F230level 3 on the standard scale]; and

(b)any goods required to be reported which are not duly reported may be detained by any officer until so reported or until the omission is explained to the satisfaction of the Commissioners, and may in the meantime be deposited in a Queen’s warehouse.

(6)The person making the report shall at the time of making it answer all such questions relating to the [F231ship, [F232or aircraft]] [F231vehicle] , to the goods carried therein, to the crew and to the voyage, [F233[F232or flight]] [F233flight, or journey] as may be put to him by the proper officer; and if he refuses to answer he shall be liable on summary conviction to a penalty of [F234level 3 on the standard scale].

(7)If at any time after a [F235ship or aircraft] [F235vehicle] carrying goods brought therein from any place outside the United Kingdom arrives [F236in the United Kingdom, or] [F237in or over United Kingdom waters], F238. . . and before report has been made in accordance with this section—

(a)bulk is broken; or

(b)any alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part thereof before due report has been made; or

(c)any part of the goods is staved, destroyed or thrown overboard or any container is opened,

and the matter is not explained to the satisfaction of the Commissioners, [F239the master of the ship or commander of the aircraft] [F239the vehicle operator] F238. . . shall be liable on summary conviction to a penalty of [F240level 3 on the standard scale].

F241(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F242(9)References in this section [F243and in section 35A] to a place, area or destination outside the United Kingdom do not include referenes to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.]

Textual Amendments

F224Word in s. 35(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(2)

F225Words in s. 35(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(a), 10(2), Sch.2.

F226Words in s. 35(2)(3) inserted (1.3.2008) by Immigration, Asylum and Nationality Act 2006 (c. 13), ss. 35, 62(1)(2); S.I. 2007/3138, art. 3(a) (as amended (18.12.2007) by S.I. 2007/3580, art. 2)

F227Words in s. 35(2)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(3)

F228Words in s. 35(3)(b)(i) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(4)

F229S. 35(3A) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(5)

F230Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F231Word in s. 35(6) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(6)(a)

F232Words in s. 35(6) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(4)(b)(i)(ii).

F233Words in s. 35(6) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(6)(b)

F234Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F235Word in s. 35(7) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(7)(a)

F236Words in s. 35(7) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(7)(b)

F238Words in s. 35(7) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(c)(i)(ii), 10(2), Sch.2.

F239Words in s. 35(7) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(7)(c)

F240Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F241S. 35(8) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(d), 10(2), Sch.2.

F243Words in s. 35(9) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 27(8)

Modifications etc. (not altering text)

C50S. 35(1) amended by S.I. 1990/2167, art. 4, Sch. para. 5(1)

C51S. 35(7) amended by S.I. 1990/2167, art. 4, Sch. para. 5(2)

[F24435AObligation to confirm making of Customs declaration: particular vehicle operatorsU.K.

(1)The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—

(a)a Customs declaration has been made in respect of them, or

(b)the vehicle operator reasonably believes that a Customs declaration has been made in respect of them.

(2)The regulations may require the confirmation to be given in accordance with provision made by the regulations.

(3)A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.]

Textual Amendments

F244S. 35A inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 28

36 Provisions as to Her Majesty’s ships, etc.U.K.

(1)The person in command of any ship having a commission from Her Majesty or any foreign State which has on board any goods loaded in any place outside the United Kingdom [F245and the Isle of Man] shall, before any such goods are unloaded, or at any time when called upon to do so by the proper officer, deliver to the proper officer an account of the goods in accordance with subsection (2) below, and if he fails so to do he shall be liable on summary conviction to a penalty of [F246level 3 on the standard scale].

(2)An account of goods under subsection (1) above shall be in such form, and shall contain to the best of the knowledge of the person delivering the account such particulars, and shall be delivered in such manner, as the Commissioners may direct.

(3)The person delivering such an account shall when delivering it answer all such questions relating to the goods as may be put to him by the proper officer and if he refuses to answer he shall be liable on summary conviction to a penalty of [F247level 3 on the standard scale].

(4)Subject in the case of ships having a commission from Her Majesty to any regulations made by the Treasury, the provisions of Parts III to VII of this Act as to the boarding and search of ships shall have effect in relation to such a ship as aforesaid as they have effect in relation to any other ship, and any officer may remove to a Queen’s warehouse any goods loaded as aforesaid found on board the ship.

Textual Amendments

F246Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F247Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F24837. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F248S. 37 repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.

[F24937A Initial and supplementary entries.U.K.

[F250[F251(1)The Commissioners may—

(a)give such directions as they think fit for enabling an entry under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 to consist of an initial entry and a supplementary entry where the importer is authorised for the purposes of this section in accordance with the directions; and

(b)include in the directions such supplementary provision in connection with entries consisting of initial and supplementary entries as they think fit.]

[F252(1A)Without prejudice to section 37 above, a direction under that section may —

(a)provide that where the importer is not authorised for the purposes of this section but a person who is so authorised is appointed as his agent for the purpose of entering the goods, the entry may consist of an initial entry made by the person so appointed and a supplementary entry so made, and

(b)make such supplementary provision in connection with entries consisting of initial and supplementary entries made as mentioned in paragraph (a) above as the Commissioners think fit.]

[F253(2)Where—

(a)an initial entry made under subsection (1) above has been accepted and the importer has given security by deposit of money or otherwise to the satisfaction of the Commissioners for payment of the unpaid duty, or

(b)an initial entry made under subsection (1A) above has been accepted and the person making the entry on the importer’s behalf has given such security as is mentioned in paragraph (a) above,

the goods may] be delivered without payment of any duty chargeable in respect of the goods, but any such duty shall be paid within such time as the Commissioners may direct.

(3)An importer who makes an initial entry [F254under subsection (1) above] shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.

[F255(3A)A person who makes an initial entry under subsection (1A) above on behalf of an importer shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.]

(4)For the purposes of the customs and excise Acts an entry of goods shall be taken to have been delivered when an initial entry of the goods has been delivered, and accepted when an initial entry has been accepted.]]

37B Postponed entry.U.K.

[F256(1)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b)the importer has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and

(c)the document has been accepted by the proper officer,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

[F257(1A)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer who is not authorised for the purposes of this subsection;

(b)a person who is authorised for the purposes of this subsection is appointed as his agent for the purpose of entering the goods;

(c)the person so appointed has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and

(d)the document has been accepted by the proper officer,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.]

(2)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b)the goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; and

(c)the conditions mentioned in subsection (3) below have been satisfied,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

(3)The conditions are that—

(a)on the arrival of the goods at the approved place the importer delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;

(b)within such time as may be so required the importer enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; and

(c)the goods are kept secure in the approved place for such period as may be required by the directions.

[F258(3A)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer who is not authorised for the purposes of this subsection;

(b)a person who is authorised for the purposes of this subsection is appointed as his agent for the purpose of entering the goods;

(c)the goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; and

(d)the conditions mentioned in subsection (3B) below have been satisfied.

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

(3B)The conditions are that—

(a)on the arrival of the goods at the approved place the person appointed as the agent of the importer for the purpose of entering the goods delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;

(b)within such time as may be so required the person appointed as the agent of the importer for the purpose of entering the goods enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; and

(c)the goods are kept secure in the approved place for such period as may be required by the directions.]

(4)The Commissioners may direct that the condition mentioned in subsection (3)(a) [F259or (3B)(a)] above shall not apply in relation to any goods specified in the direction and such a direction may substitute another condition.

(5)No goods shall be delivered under [F260subsection (1) or (2) above] unless the importer gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.

[F261(5A)No goods shall be delivered under subsection (1A) or (3A) above unless the person appointed as the agent of the importer for the purpose of entering the goods gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.]

(6)Where goods of which no entry has been made have been delivered under [F262subsection (1) or (2) above], the importer shall deliver an entry of the goods under [F263regulation 5 of the Customs Controls on Importation of Goods Regulations 1991] within such time as the Commissioners may direct.

[F264(6A)Where goods of which no entry has been made have been delivered under subsection (1A) or (3A) above, the person appointed as the agent of the importer for the purpose of entering the goods shall deliver an entry of the goods under section 37(1) above within such time as the Commissioners may direct.]

(7)For the purposes of section 43(2)(a) below such an entry shall be taken to have been accepted—

(a)in the case of goods delivered by virtue of a direction under subsection (1) [F265or (1A)] above, on the date on which the document mentioned in that subsection was accepted; and

(b)in the case of goods delivered by virtue of a direction under subsection (2) above, on the date on which particulars of the goods were entered as mentioned in subsection (3)(b) above. [F266and

(c)in the case of goods delivered by virtue of a direction under subsection (3A) above, on the date on which particulars of the goods were entered as mentioned in subsection (3B)(b) above.]]

37C Provisions supplementary to ss. 37A and 37B.U.K.

[F267(1)The Commissioners may, if they think fit—

(a)authorise any [F268person] for the purposes of section 37A, or 37B(1) [F269, (1A), (2) or (3A)] above; and

(b)suspend or cancel the authorisation of any [F270person] where it appears to them that he has failed to comply with any requirement imposed on him by or under this Part of this Act or that there is other reasonable cause for suspension or cancellation.

(2)The Commissioners may give directions—

(a)imposing such requirements as they think fit on any [F271person] authorised under this section; or

(b)varying any such requirements previously imposed.

(3)If any person without reasonable excuse contravenes any requirement imposed by or under section 37A, 37B or this section he shall be liable on summary conviction to a penalty of level 4 on the standard scale.]

F27238. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F272S. 38 repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.

F27338A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F273S. 38A. repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.

[F27438B Correction and cancellation of entry.U.K.

[F275(1)Where goods have been entered for home use or for free circulation the importer may correct any of the particulars contained in an entry of the goods after it has been accepted if—

(a)the goods have not been cleared from customs and excise charge;

(b)he has not been notified by an officer that the goods are to be examined; and

(c)the entry has not been found by an officer to be incorrect.

(2)The proper officer may permit or require any correction allowed by subsection (1) above to be made by the delivery of a substituted entry.

(3)An entry of goods may at the request of the importer be cancelled at any time before the goods are cleared from customs and excise charge if the importer proves to the satisfaction of the Commissioners that the entry was delivered by mistake or that the goods cannot be cleared for free circulation.]]

Textual Amendments

F275S. 38B omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 32

39 Entry of surplus stores.U.K.

[F276(A1)This section applies only for excise duty purposes.]

[F277(1)Surplus stores of any ship or aircraft—

(a)may remain on board the ship or aircraft without payment of duty; or

(b)may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.

This is subject to subsection (2) below.]

(2)Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.

Textual Amendments

40 Removal of [F278uncleared] [F278chargeable] goods to Queen’s warehouse. U.K.

(1)[F279Where in the case of any imported goods—

(a)entry has not been made thereof by the expiration of the relevant period; or

[F280(b)at the expiration of 21 clear days from the date when they were presented at the proper office of customs and excise they have not been produced for examination and clearance and the failure to produce them is attributable to an act or omission for which the importer is responsible; or]

(c)being goods imported by sea and not being in large quantity, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port,

the proper office may cause the goods to be deposited in a Queen’s warehouse.]

[F279The proper officer may remove chargeable goods to a Queen’s warehouse in any of the following cases—

(a)where the goods have not been presented to Customs on import in accordance with Part 1 of the Taxation (Cross-border Trade) Act 2018 within the relevant number of days from the day on which the goods were imported;

(b)where the goods have not been moved to a temporary storage facility in accordance with paragraph 1 of Schedule 1 to that Act within the relevant number of days from the day on which the goods were required to be so moved;

(c)where a Customs declaration has not been made in respect of the goods within the relevant number of days from the day on which the goods were presented to Customs on import;

(d)where a document which is required to accompany a Customs declaration is not made available to Her Majesty’s Revenue and Customs within the relevant number of days from the day on which it was required to be made available;

(e)where the 90 day period referred to in paragraph 1 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 has ended and the goods have not been released to a Customs procedure within the relevant number of days from the day on which that period ended;

(f)where the goods have been released to a Customs procedure but have not been removed from a temporary storage facility within the relevant number of days from the day on which the goods were released to the procedure;

(g)where an officer of Revenue and Customs requires goods to be made available for examination and the goods are not made available within 21 days of the requirement being imposed; or

(h)where goods have been imported by sea and do not constitute a significant proportion of the ship’s cargo, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port.]

(2)Where any small package or consignment of goods is imported, the proper officer may at any time after the relevant date cause that package or consignment to be deposited in a Queen’s warehouse to await [F281entry] [F281compliance with the customs formalities in respect of the goods] .

(3)Without prejudice to section 99(3) below, if [F282the relevant customs formalities are not complied with in respect of] any goods deposited in a Queen’s warehouse by the proper officer under this section [F283are not cleared by the importer thereof]

(a)in the case of goods which are in the opinion of the Commissioners of a perishable nature, forthwith; or

(b)in any other case, within 3 months after they have been so deposited or such longer time as the Commissioners may in any case allow,

the Commissioners may sell [F284them] [F284the goods].

(4)In this section—

(a)[F285the relevant period” means a period of, in the case of goods imported by air, 7 or, in any other case, 14 clear days from the relevant date; and]

[F285“the relevant number of days” means—

(i)where the goods have been imported by air, 7 clear days, and

(ii)in any other case, 14 clear days;]

(b)the relevant date” means, subject to subsection (5) below, the date when report was made of the importing ship, aircraft or vehicle or of the goods under section 35 above, or, where no such report was made, the date when it should properly have been made.

(5)[F286Where any restriction is placed upon the unloading of goods from any ship or aircraft by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that ship or aircraft, “the relevant date” in this section means the date of the removal of the restriction.]

[F286Where any restriction is placed upon the unloading of goods from any vehicle by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that vehicle—

(a)“the relevant date” means the date of the removal of the restriction; and

(b)the relevant number of days referred to in any paragraph of subsection (1) other than paragraph (d) is counted from the day on which the restriction is removed rather than the day referred to within the paragraph concerned.]

Textual Amendments

F278Word in s. 40 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(7)

F281Words in s. 40(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(3)

F283Words in s. 40(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(4)(a)(ii)

F284Words in s. 40(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 34(4)(b)

Modifications etc. (not altering text)

C52S. 40 modified by S.I. 1986/260, regs. 5(c), 18

41 Failure to comply with [F287provisions as to entry] [F287customs formalities].U.K.

Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979 [F288, any person making entry of goods on their importation who fails to comply with any of the requirements of this Part of this Act in connection with that entry shall] [F288

(a)any person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, or

(b)any person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,

shall] be liable on summary conviction to a penalty of [F289level 2 on the standard scale], and the goods in question shall be liable to forfeiture [F290[F291but this section shall not apply to—

(a)any failure which has been or may be remedied by virtue of section 38(B)(1); or

(b)any failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request.]]

Textual Amendments

F287Words in s. 41 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 35(4)

F288Words in s. 41 substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 35(2)

F290Words in s. 41 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 35(3)

42 Power to regulate unloading, removal, etc. of imported goods.U.K.

(1)The Commissioners may make regulations—

(a)prescribing the procedure to be followed by a ship arriving at a port, an aircraft arriving at a customs and excise airport, [F292any other vehicle entering the United Kingdom] or a person conveying goods into [F293Northern Ireland] [F293the United Kingdom] by land;

(b)regulating the unloading, landing, movement and removal of goods on their importation;

and different regulations may be made with respect to importation by sea, air or land respectively.

(2)If any person contravenes or fails to comply with any regulation made under this section or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of [F294level 3 on the standard scale] and any goods in respect of which the offence was committed shall be liable to forfeiture.

[F295(3)[F296Subsection (1)(b) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the [F78European Union] [F297or to any goods which are moving under the procedure specified in [F298Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93]](transit procedures).]]

Textual Amendments

F293Words in s. 42(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 36(2)(b)

F294Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F295S. 42(3) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(9)

F296S. 42(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 36(3)

F297Words in s. 42(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).

F298Words in s. 42(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).

Modifications etc. (not altering text)

C54S. 42(1)(a) amended by S.I. 1990/2167, art. 4, Sch. para. 6

Provisions as to duty on imported goodsU.K.

43 [F299Duty] [F299Excise duty] on imported goods. U.K.

(1)Save as permitted by or under the customs and excise Acts [F300or section 2(2) of the M13European Communities Act 1972 or any [F301EU] regulation or other instrument having the force of law], no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any [F302excise] duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.

(2)[F303Subject to subsections (2A), (2B) [F304(2C) and (2D)] below,] the duties of [F305customs or] excise and the rates thereof chargeable on imported goods—

[F306(a)if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;]

(b)if entry [F307or, in the case of goods entered by bill of sight, perfect entry] is made thereof for warehousing, shall be ascertained in accordance with warehousing regulations;

[F308(c)if no entry is made thereof and the goods are not declared under section 78 below shall be—

(i)[F309as respects [F301EU] customs duties, those in force with respect to such goods at the time of their entry into the customs territory of the [F78European Union] ; and]

(ii)[F310as respects other duties,] those in force with respect to such goods at the time of their importation.]

[F311(2A)[F312Where the Commissioners require a duty of customs to be paid because of a failure to comply with a condition or other obligation imposed under section 47 or 48 below (not being a condition or obligation required to be complied with before the goods were allowed to be removed or delivered) the duty shall be charged as if entry of the goods had been accepted at the time when the non-compliance occurred.]

(2B)[F312Where any duties of customs are chargeable in respect of waste or debris resulting from the destruction of imported goods in free circulation, those duties and their rates shall be those in force at the time when the goods were destroyed.]

(2C)[F312As respects goods which have been unlawfully removed from customs charge, subsection (2)(c) above shall have effect with respect to any duties of customs as if they had entered the customs territory of the [F78European Union] , or, as the case may be, had been imported at the time of their removal.]]

[F313(2D)Nothing in the provisions of subsections (1) and (2) above or of subsection (6) below or in any exception to any of those provisions made by or under [F314any of sections 44 to 48] [F314section 44] below shall have effect for the purposes of any duty of excise chargeable on any goods for which—

(a)the excise duty point is fixed by regulations under section 1 of the Finance (No. 2) Act 1992; and

(b)the applicable rate of duty is determined in accordance with subsection (2) of that section.]

(3)Any goods brought or coming into the United Kingdom by sea otherwise than as cargo, stores or baggage carried in a ship shall be chargeable with the like [F315excise] duty, if any, as would be applicable to those goods if they had been imported as merchandise[F316; and if any question arises as to the origin of the goods they shall, unless that question is determined under section 120 below, section 14 of the M14Customs and Excise Duties (General Reliefs) Act 1979 (produce of the sea or continental shelf) or under a [F301EU] regulation or other instrument having the force of law, be deemed to be the produce of such country as the Commissioners may on investigation determine].

[F317(4)Where, in accordance with approval given by the Commissioners, entry of goods is made by any method involving the use of a computer, subsection (2) above shall have effect as if the reference in paragraph (a) to the time of the delivery of the entry were a reference to the time when particulars contained in the entry are accepted by the computer.]

(5)Subject to sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs for re-imported goods) and save as provided by or under any such enactments or instruments as are mentioned in subsection (1) above, any goods which are re-imported into the United Kingdom [F318after exportation from the United Kingdom or the Isle of Man], whether they were manufactured or produced in or outside the United Kingdom and whether or not any [F319excise] duty was paid thereon at a previous importation, shall be treated for the purpose of charging [F320excise] duty—

(a)as if they were being imported for the first time; and

(b)in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.

[F321(6)Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of [F322customs or] excise chargeable on the goods between—

(a)the time mentioned in subsection (2)(a) above; and

(b)the time when the goods are cleared from [F323customs and] excise charge,

the rate of the [F324excise] duty chargeable on the goods shall, if the importer so requests, be that in force at the time mentioned in paragraph (b) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.

(7)Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.

(8)[F325Where the samples are taken of goods under section 38A above and the quantity of the goods covered by the entry which is subsequently delivered does not include the samples the duties of customs and the rates of those duties chargeable on the samples shall be those in force at the time when the application under subsection (1) of that section was made and shall be determined by reference to the particulars contained in the application.]

(9)[F325Where a substituted entry is delivered under section 38(2) or 38B(2) above the entry referred to in subsection (2)(a) above is the original entry.]]

Textual Amendments

F299Words in s. 43 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(10)

F300Words in s. 43(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(2)(a)

F302Word in s. 43(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(2)(b)

F303Words inserted by S.I. 1982/1324, reg. 2(2)

F304Words in s. 43(2) substituted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 2(a); S.I. 1992/2979, art. 4, Sch. Pt.II; S.I. 1992/3261, art. 3,Sch.

F305Words in s. 43(2) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(3)(a)

F308S. 43(2)(c) substituted by S.I. 1982/1324, reg. 2(3)

F310Words in s. 43(2)(c)(ii) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(3)(b)(ii)

F311S. 43(2A)–(2C) inserted by S.I. 1982/1324, reg. 2(4)

F313S. 43(2D) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 2(b); S.I. 1992/2979, art. 4, Sch. Pt.II; S.I. 1992/3261, art. 3,Sch.

F314Words in s. 43(2D) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(5)

F315Word in s. 43(3) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(6)(a)

F316Words in s. 43(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(6)(b)

F319Word in s. 43(5) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(7)(a)

F320Word in s. 43(5) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(7)(b)

F322Words in s. 43(6) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(8)(a)

F323Words in s. 43(6)(b) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(8)(b)

F324Word in s. 43(6) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(8)(c)

F325S. 43(8)(9) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 37(9)

Modifications etc. (not altering text)

C55S. 43 modified by S.I. 1986/260, regs. 5(d) (as substituted by S.I. 1986/1019, reg. 2), 18

C57S. 43(1) modified by S.I. 1983/947, regs. 12, 13, 1988/1810, reg. 4 and 1988/1898, reg. 4 (S.I. 1983/947 is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C58S. 43(1) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 43(1) amended by S.I. 1992/3152, reg. 11(a).

S. 43: s. 43(1)(a) expressed to be amended (1.11.1993 - 31.10.1996) by virtue of S.I 1992/3152, reg. 11(a) (with S.I. 1996/2537, reg. 15(b))

C59S. 43(5) excluded (20.10.1995) by S.I. 1995/2518, reg. 118(c)(i)

Marginal Citations

44 Exclusion of s. 43(1) for importers etc. keeping standing deposits.U.K.

Where the Commissioners so direct, section 43(1) above shall not apply if and so long as the importer or his agent pays to, and keeps deposited with, the Commissioners a sum by way of standing deposit sufficient in their opinion to cover any [F326excise] duty which may become payable in respect of goods entered by that importer or agent, and if the importer or agent complies with such other conditions as the Commissioners may impose.

Textual Amendments

F326Word in s. 44 inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 38

45 Deferred payment of customs duty.U.K.

[F327(1)The Commissioners may by regulations provide for the payment of customs duty to be deferred in such cases as may be specified by the regulations and subject to such conditions as may be imposed by or under the regulations; and duty of which payment is deferred under the regulations shall be treated, for such purposes as may be specified thereby, as if it had been paid.

(2)Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.]

Textual Amendments

F327S. 45 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 39

46 Goods to be warehoused without payment of duty.U.K.

[F328Any goods which are on their importation permitted to be entered for warehousing shall be allowed, subject to such conditions or restrictions as may be imposed by or under warehousing regulations, to be warehoused without payment of duty.]

Textual Amendments

F328S. 46 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 40

47 Relief from payment of duty of goods entered for transit or transhipment.U.K.

[F329Where any goods are entered for transit or transhipment, the Commissioners may allow the goods to be removed for that purpose, subject to such conditions and restrictions as they see fit, without payment of duty.]

Textual Amendments

F329S. 47 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 41

48 Relief from payment of duty of goods temporarily imported.U.K.

[F330In such cases as the Commissioners may by regulations prescribe, where the Commissioners are satisfied that goods are imported only temporarily with a view to subsequent re-exportation, they may permit the goods to be delivered on importation, subject to such conditions as they see fit to impose, without payment of duty.]

Textual Amendments

F330S. 48 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 42

Forfeiture, offences, etc. in connection with importationU.K.

49 Forfeiture of goods improperly imported. U.K.

(1)Where—

(a)except as provided by or under the Customs and Excise [F331Acts 1979, any imported goods, being goods chargeable on] [F331Acts 1979 or by or under the Taxation (Cross-border Trade) Act 2018, any imported goods, being goods chargeable by reference to] their importation with customs or excise duty, are, without payment of that duty—

(i)unshipped in any port,

(ii)unloaded from any aircraft in the United Kingdom,

(iii)[F332unloaded from any vehicle in, or otherwise brought across the boundary into, Northern Ireland, or]

[F332unloaded from any other vehicle which has entered the United Kingdom, or]

(iv)removed from their place of importation or from any approved wharf, examination station or [F333transit shed] [F333temporary storage facility or any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept]; or

(b)any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or

(c)any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in [F334any vehicle] [F334any other vehicle]; or

(d)any goods are imported concealed in a container holding goods of a different description; or

(e)[F335any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof; or]

[F335any goods are found, whether before or after being released to or discharged from a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018;]

(f)any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer, those goods shall, subject to subsection (2) below, be liable to forfeiture.

(2)Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—

(a)[F336reported as intended for exportation in the same ship, aircraft or vehicle; or]

[F336declared as intended for exportation in the same vehicle,]

(b)[F336entered for transit or transhipment; or]

[F336declared for a transit procedure or a storage procedure, or]

(c)[F336entered to be warehoused for exportation or for use as stores,]

[F336are otherwise to be warehoused for exportation or for use as stores,]

the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.

Textual Amendments

F331Words in s. 49(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(i)

F334Words in s. 49(1)(c) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(b)

Modifications etc. (not altering text)

C60S. 49 modified by S.I. 1986/260, regs. 5(e), 18

C62S. 49(1) amended by S.I. 1990/2167, art. 4, Sch. para. 7

C63S. 49(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C64S. 49(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 49(1)(a) amended (1.11.1996) by S.I. 1992/3152, reg. 11(a) (as amended (1.11.1996) by S.I. 1996/2537, reg. 15(b)).

50 Penalty for improper importation of goods.U.K.

(1)Subsection (2) below applies to goods of the following descriptions, that is to say—

(a)goods chargeable with a duty which has not been paid; and

(b)goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.

(2)If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—

(a)unships or lands in any port or unloads from any aircraft in the United Kingdom or from [F337any vehicle in Northern Ireland] [F337any other vehicle which has entered the United Kingdom] any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or

(b)removes from their place of importation or from any approved wharf, examination station, [F338transit shed] [F338temporary storage facility, any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept] or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,

he shall be guilty of an offence under this subsection and may be detained.

(3)If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.

(4)Subject to subsection [F339(5), (5A) [F340, [F341(5AA),] (5B) or(5C)]] below, a person guilty of an offence under subsection (2) or (3) above shall be liable—

(a)on summary conviction, to a penalty of [F342the prescribed sum][F342£20,000] or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F3437 years], or to both.

(5)In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the M15Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

[F344(5A)In the case of—

(a)an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968, [F345or]

(b)any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in [F346Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)] [F346Article 45(1)(a), [F347, (aa) ] (b), (c), (d), (e) or (g) or (2)(a)] of the Firearms (Northern Ireland) Order [F3481981][F3482004], F349...

F349(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection (4)(b) above shall have effect [F350as if for the words “imprisonment for a term not exceeding 7 years” there were substituted the words “ imprisonment for life ”] .]

[F351(5AA)In the case of an offence under subsection (2) or (3) above committed in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981, subsection (4)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 10 years ”.]

[F352(5B)In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (4) above shall have effect as if–

(a)for paragraph (a) there were substituted the following–

(a)on summary conviction, to a fine not exceeding [F353the statutory maximum][F353£20,000] or to imprisonment for a term not exceeding three months, or to both; and

(b)in paragraph (b) for the words “7 years” there were substituted the words “ 2 years ”]

[F354(5C)In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction relating to the importation of nuclear material, subsection (4)(b) above shall have effect as if for the words “7 years” there were substituted the words “ 14 years ”.]

(6)If any person—

(a)imports or causes to be imported any goods concealed in a container holding goods of a different description; or

(b)[F355directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with the entry made thereof,]

[F355directly or indirectly imports, or causes to be imported, any chargeable goods found, whether before or after being released to a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018,]

he shall be liable on summary conviction to a penalty of three times the value of the goods or [F356level 3 on the standard scale], whichever is the greater.

(7)In any case where a person would, apart from this subsection, be guilty of—

(a)an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and

(b)a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.

Textual Amendments

F337Words in s. 50(2)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(2)(a)

F338Words in s. 50(2)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(2)(b)

F339Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)

F346Words in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

F349S. 50(5A)(c) and word omitted (14.7.2014) by virtue of Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(3)(c), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)

F352S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)

F356Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c.48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C65S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)

C67S. 50(2) amended by S.I. 1990/2167, art. 4, Sch. para. 8

Marginal Citations

51 Special provisions as to proof in Northern Ireland. U.K.

(1)If goods of any class or description chargeable with duty [F357on their importation] [F357by reference to their importation] from the Republic of Ireland are found in the possession or control of any person F358in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable [F357on their importation] [F357by reference to their importation] has been paid.

(2)If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.

Textual Amendments

F357Words in s. 51(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 45

Modifications etc. (not altering text)

C79S. 51 amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C80S. 51 modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C81S. 51 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

Part VU.K. Control of Exportation

[F359Outward entry and clearance of goods][F359Breach of applicable export provisions etc]U.K.

Textual Amendments

F359S. 52 cross-heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 46

52 Meaning for this Part of “dutiable or restricted goods”.U.K.

[F360(1)]For the purposes of this Part of this Act “dutiable or restricted goods” are goods of the following descriptions, that is to say—

(a)[F361goods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below;]

[F361goods from an excise warehouse or goods which have been declared for a storage procedure;]

(b)transit goods;

(c)any other goods chargeable with any duty which has not been paid [F362or goods which have been declared for an authorised use procedure or temporary admission procedure];

(d)drawback goods [F363or goods otherwise eligible for remission, repayment or refund of duty on their export];

(e)goods with respect to the exportation of which any restriction is for the time being in force under or by virtue of any enactment;

(f)any goods required by or under any provision of this Act other than a provision of this Part or by or under a provision of any other Act to be entered before exportation or before shipment for exportation or as stores.

[F364(g)goods incorporating or resulting from the use of inward processing goods or any goods which, following a determination by the Commissioners, are to be treated for customs purposes as inward processing goods in substitution for such goods.]

[F365(2)In this section “inward processing goods[F366means goods] [F366means—

(a)goods declared for an inward processing procedure, or

(b)goods] imported for the purpose of being worked on, processed or used in any process or repaired and on the importation of which relief from [F367import duty or] agricultural levy was given on condition that goods incorporating or resulting from the use of them would be exported outside the [F78European Union]; and in this subsection “agricultural levy” means any tax or charge, not being a customs duty, provided for under the common agricultural policy or under any special arrangements which, pursuant to [F368Article 352 of the Treaty on the Functioning of the European Union] are applicable to goods resulting from the processing of agricultural products.]

Textual Amendments

F360Provisions of s. 52 renumbered as s. 52(1) by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F361S. 52(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 47(2)(a)

F362Words in s. 52(1)(c) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 47(2)(b)

F363Words in s. 52(1)(d) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 47(2)(c)

F364S. 52(1)(g) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(2) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F365S. 52(2) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F366Words in s. 52(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 47(3)(a)

F367Words in s. 52(2) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 47(3)(b)

[F36952ABreach of applicable export provisions etcU.K.

(1)This section applies to any goods the export of which is required to be made in accordance with the applicable export provisions.

(2)If any person contravenes or fails to comply with any of the requirements—

(a)the person is guilty of an offence, and

(b)the goods are liable to forfeiture.

(3)A person guilty of an offence under subsection (2) in a case where the goods are dutiable or restricted goods is liable on summary conviction to a penalty of—

(a)£20,000, or

(b)three times the value of the goods,

whichever is the greater.

(4)A person guilty of an offence under subsection (2) in any other case is liable on summary conviction to a penalty of level 4 on the standard scale.

(5)If—

(a)in breach of the applicable export provisions, any dutiable or restricted goods fail to be exported from the United Kingdom by the time by which they were required to be exported, and

(b)notice of the failure is not immediately given to an officer of Revenue and Customs,

the goods are (in addition to being liable to forfeiture under subsection (2)) subject to the control of an officer of Revenue and Customs as mentioned in subsection (6) even if the procedure provided for by the applicable export provisions is discharged.

(6)An officer of Revenue and Customs may—

(a)require any person to provide such information and documents to the officer as may be specified by the officer, and

(b)require the goods to be moved to, and kept in, such place as may be specified by the officer.

(7)Any person who contravenes or fails to comply with a requirement imposed under subsection (6) is liable on summary conviction to a penalty of £20,000.]

Textual Amendments

F369S. 52A inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 48

[F37053 Entry outwards of goods. U.K.

(1)[F371Subject to the provisions of this Part of this Act, before any goods other than Community transit goods are exported or shipped as stores for use on a voyage or flight to an eventual destination outside the United Kingdom and the Isle of Man there shall be delivered by the exporter to the proper officer an entry outwards of the goods in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct.]

(2)[F371Except with the permission of the Commissioners no entry shall be delivered before the goods have been presented to the proper officer.]

(3)[F371Where the Commissioners permit an entry to be delivered before presentation of the goods, the goods must be presented to the proper officer within such time as the Commissioners may allow; and if the goods are not so presented the entry shall be treated as not having been delivered.]

(4)[F371Goods may be treated as presented to the proper officer if notice is given, in such form and manner as the Commissioners may direct, to the proper officer of the presence of the goods at a place designated by him.]

(5)[F371An entry in respect of dutiable or restricted goods shall not be accepted unless security is given to the satisfaction of the Commissioners that the goods will, within such time as the Commissioners think reasonable, be exported and discharged at the destination for which they are entered or which is otherwise specified by the exporter or, in the case of goods for use as stores, that they will be duly so used or otherwise accounted for to the satisfaction of the Commissioners.]

(6)[F371Acceptance of an entry by the proper officer shall be signified in such manner as the Commissioners may direct; and once acceptance of an entry in respect of any goods has been signified, the goods shall not be removed from the place where they were at the time of acceptance without the permission of the proper officer.]

(7)[F371The Commissioners may relax all or any of the requirements imposed by this section as they think fit in relation to any goods and, if they do so, may impose substituted requirements.]

(8)If any dutiable or restricted goods [F372of which entry is required under this section] [F372which are required to be exported in accordance with the applicable export provisions] are shipped for exportation or as stores or are waterborne for such shipment [F373before entry has been delivered and accepted, the goods shall be liable to forfeiture and where] [F373before the applicable export provisions have been complied with, and] the shipping or making waterborne is done with fraudulent intent any person concerned therein with knowledge of that intent shall be guilty of an offence under this subsection and may be detained.

(9)A person guilty of an offence under subsection (8) above shall be liable—

(a)on summary conviction, to a penalty of [F374the prescribed sum][F374£20,000] or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding six months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F375seven years] or to both.

(10)[F376If any goods which are not dutiable or restricted goods and of which entry is required under this section are exported or shipped for exportation or as stores before entry has been delivered and accepted, the exporter shall be liable on summary conviction to a penalty of [F377level 4 on the standard scale].]

(11)[F376Any person who removes any goods in contravention of subsection (6) above or contravenes or fails to comply with any requirement imposed under subsection (7) above shall be liable on summary conviction to a penalty of [F377level 4 on the standard scale].]

(12)[F376If any dutiable or restricted goods are found not to correspond with any entry in respect of them delivered under this section, they shall be liable to forfeiture.]]

Textual Amendments

F370Ss. 53–58E substituted for ss. 53–58 by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. I (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F371S. 53(1)-(7) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 49(2)

F372Words in s. 53(8) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 49(3)(a)

F373Words in s. 53(8) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 49(3)(b)

F376S. 53(10)-(12) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 49(4)

Modifications etc. (not altering text)

C82S. 53 modified by S.I. 1986/260, regs. 5(f)(i), 18

C84S. 53 amended by S.I. 1990/2167, art. 4, Sch. para. 9

54 Acceptance of incomplete entry.U.K.

[F378(1)The proper officer may, if he thinks fit, accept an entry which does not in every respect comply with section 53 above, but he shall not do so in a case in which the goods have not been presented.

(2)Where an entry is accepted under this section the exporter shall, within such time as the Commissioners may allow, deliver to the proper officer such of the particulars or documents as were required to be, but were not, contained in or delivered with the entry or, if the proper officer so permits, deliver to him a substituted entry complying in all respects with section 53 above.

(3)If any person fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of [F379level 4 on the standard scale].]

Textual Amendments

F378S. 54 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 50

55 Correction and cancellation of entry.U.K.

[F380(1)The exporter may correct any of the particulars contained in an entry of goods under section 53 above after it has been accepted if—

(a)the appropriate authority has not been given for the removal of the goods; and

(b)the exporter has not been notified by an officer that the goods are to be examined; and

(c)the entry has not been found by an officer to be incorrect;

and in paragraph (a) above “the appropriate authority” means—

(i)in the case of goods which have been presented to the proper officer at a place approved by the Commissioners under section 31(1)(b) above or at a place designated by the proper officer under section 53 above, any authority to remove the goods from the place where they were presented to the proper officer which is required under section 31 above or permission under section 53(6) above, and

(ii)in any other case, the authority to load the goods which is required under section 57(4) or section 66 below.

(2)Particulars in an entry may be corrected after the giving of such authority as is mentioned in subsection (1)(a) above if they relate to a matter which can be established in the absence of the goods.

(3)The proper officer may permit or require any correction allowed by subsection (1) above to be made by the delivery of a substituted entry.

(4)Subject to subsection (5) below, an entry which has been accepted may be cancelled at the request of the exporter if he delivers to the proper officer all copies of the entry and such other documents delivered to him on or in connection with the entry as the Commissioners may require and shows to the satisfaction of the Commissioners that—

(a)the goods are in the United Kingdom and the arrangements for exporting them have been cancelled; and

(b)any payment to which he is entitled from the Commissioners or under [F94an EU] instrument by virtue of exporting the goods has been repaid or will not be paid.

(5)An entry shall not be cancelled under subsection (4) above—

(a)in a case where the exporter is informed by an officer that the goods are to be examined, until the examination has taken place; and

(b)until the exporter has complied with any requirements imposed by the Commissioners as to the movement of the goods in respect of which the entry was made to such places as they may specify.

(6)Where an entry in respect of goods which are not dutiable or restricted goods is cancelled under subsection (4) above, the exporter shall within such period as may be specified by directions given by the Commissioners furnish them with such information and such documents relating to the goods as may be specified in the directions.

(7)Any person who contravenes or fails to comply with subsection (6) above shall be liable on summary conviction to a penalty of [F381level 4 on the standard scale].]

Textual Amendments

F380S. 55 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 51

56 Failure to export. U.K.

[F382(1)Where any goods in respect of which an entry has been accepted have not been shipped or exported by land, an officer may by notice given to the exporter require the goods to be exported within such time as is specified in the notice; and if the notice is not complied with the entry shall be treated as cancelled.

(2)Where, in the case of any such goods as are mentioned in subsection (1) above which are due to be loaded into a ship or aircraft specified in the entry or by the person having charge of them at the port or customs and excise airport of intended shipment, no notice has been served under that subsection and the goods have not been shipped by the time the ship or aircraft departs from the port or airport at which it has been cleared by the proper officer, then—

(a)the entry shall be treated as cancelled at that time; and

(b)if the goods are dutiable or restricted goods, they shall be liable to forfeiture unless notice of the failure to export them is given to the proper officer immediately after that time.

(3)Where an entry in respect of dutiable or restricted goods is treated as cancelled by virtue of this section—

(a)if the exporter would have been entitled to a payment of any sum from the Commissioners or under [F94an] [F94EU] instrument by virtue of exporting the goods, he shall take such steps as the Commissioners may direct to ensure that the sum is not paid to him or, if it has already been paid, he shall (unless the Commissioners agree to his retaining it) repay it within seven days or such longer period as the Commissioners may allow;

(b)the exporter shall within such period as may be specified by directions given by the Commissioners furnish them with such information and such documents as may be specified in the directions; and

(c)if the goods have not been forfeited under subsection (2)(b) above, they shall be warehoused or, if the Commissioners so require, shall be moved to such place as the Commissioners may specify.

(4)Where an entry in respect of goods which are not dutiable or restricted goods is treated as cancelled by virtue of this section, the exporter shall within such period as may be specified by directions given by the Commissioners furnish them with such information and such documents relating to the goods as may be specified in the directions.

(5)Any person who contravenes or fails to comply with subsection (3) above shall be liable on summary conviction to a penalty of [F383[F384level 5 on the standard scale]][F384£20,000] and the goods shall be liable to forfeiture.

(6)Any person who contravenes or fails to comply with subsection (4) above shall be liable on summary conviction to a penalty of [F383level 4 on the standard scale].]

Textual Amendments

F382S. 56 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 52

Modifications etc. (not altering text)

C85S. 56 modified by S.I. 1986/260, regs. 5(f)(ii), 18

C86S. 56(1)(2) amended by S.I. 1990/2167, art. 4, Sch. para. 10

57 Delivery of entry by owner of exporting ship etc.U.K.

[F385(1)The Commissioners may direct that any entry required to be delivered under section 53 above in respect of any goods which are to be shipped or exported in a ship or aircraft and the documents which are required to accompany it shall, instead of being delivered by the exporter be delivered by the loader (that is to say the owner of the ship or aircraft or a person appointed by him) and such delivery shall be treated as delivery by the exporter for the purposes of this Part of this Act.

(2)The proper officer shall not accept an entry which is delivered in pursuance of subsection (1) above unless the goods in respect of which the entry is made are under the control of the loader at the time of the delivery.

(3)Directions under this section may impose on the loader requirements as to—

(a)the place, time and manner in which entries and any documents required by virtue of section 31 above are to be delivered;

(b)the production to the proper officer of such documents as may be specified in the directions; and

(c)the information to be supplied to the proper officer and the form and manner in which the information is to be supplied.

(4)Directions under this section may also require that the goods in respect of which the entry is to be made shall not be loaded into the ship or aircraft in which they are to be exported without the authority of the proper officer.

(5)Directions under this section may authorise an officer to relax all or any of the requirements imposed by the directions and, if he does so, to impose substituted requirements.

(6)If a person without reasonable excuse fails to comply with any requirement imposed on him under this section he shall be liable on summary conviction to a penalty of [F386level 4 on the standard scale] or in the case of a failure to comply with a requirement imposed by virtue of subsection (4) above to a penalty of [F386[F387level 5 on the standard scale]][F387£20,000].

(7)For the purposes of this section a ship subject to charter by demise shall be treated as owned by the charterer.]

Textual Amendments

F385S. 57 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 53

Modifications etc. (not altering text)

C87S. 57(1)(4) amended by S.I. 1990/2167, art. 4, Sch. para. 11

58 Simplified clearance procedure. U.K.

[F388(1)If the Commissioners think fit so to direct goods which are not dutiable or restricted goods may be shipped for exportation without entry under section 53 above if—

(a)the exporter is registered in a register of exporters maintained by the Commissioners for the purposes of this section; and

(b)before the goods are shipped the conditions mentioned in subsection (3) below are satisfied.

(2)The Commissioners may for the purposes of this section—

(a)enter in a register maintained by them any person applying for registration and appearing to them to be concerned in the exportation of goods and to satisfy such requirements for registration as they may think fit to impose;

(b)give directions imposing requirements on registered persons including, in particular, requirements as to the keeping of records and accounts and the giving of access to them;

(c)assign to registered persons numbers for use under this section; and

(d)suspend or cancel the registration of any person if it appears to them that he has failed to comply with any direction under this section or with section 58B(1) or (2) below or that there is other reasonable cause for suspension or cancellation.

(3)The conditions referred to in subsection (1) above are—

(a)that the goods are presented to the proper officer;

(b)that the exporter delivers to the proper officer and the proper officer accepts such document relating to the goods as the directions may require bearing an endorsement which contains a number assigned to the exporter under this section; and

(c)that the exporter complies with such other requirements as the directions may impose;

and goods may be treated as presented to the proper officer if notice is given, in such form and manner as the Commissioners may direct, to the proper officer of the presence of the goods at a place designated by him.

(4)The document referred to in subsection (3)(b) above shall be delivered in such manner as the directions may require and acceptance of that document by the proper officer shall be signified in such manner as the Commissioners may direct; and once acceptance of a document relating to any goods has been signified, the goods shall not be removed from the place they were at the time of acceptance without the permission of the proper officer.

(5)Directions under this section may contain provision enabling the Commissioners to exclude shipments of goods from their operation in such cases as the Commissioners think fit by giving notice to that effect in accordance with the directions.

(6)The Commissioners may relax any requirement imposed under this section as they think fit in relation to any goods and, if they do so, may impose substituted requirements.

(7)Sections 55 and 57 above and section 58D(3) below shall apply in relation to a document required to be delivered under subsection (3)(b) above as they apply in relation to an entry and section 56 above shall apply in relation to goods in respect of which such a document has been accepted under that subsection as it applies to goods in respect of which an entry has been accepted.]

Textual Amendments

F388S. 58 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 54

Modifications etc. (not altering text)

C88S. 58 modified by S.I. 1986/260, regs. 5(f)(iii), 18

58A Local export control. U.K.

[F389(1)If the Commissioners think fit so to direct, goods may be shipped for exportation or exported by land without entry under section 53 above if—

(a)the exporter is registered in a register maintained by the Commissioners for the purposes of this section; and

(b)the conditions mentioned in subsection (3) below are satisfied.

[F390and, subject to and to such modifications as may be specified in the directions, this section and section 58D below shall apply in relation to goods which, for the purposes of any Community regulation relating to export refunds or monetary compensatory amounts, are treated as exports as if the supply of the goods were their exportation or, as the case may require, their shipping for exportation]

(2)The Commissioners may for the purposes of this section—

(a)maintain a register of exporters whose premises are approved by the Commissioners under section 31 above for the examination of goods intended for export;

(b)enter in the register any such persons applying for registration who satisfy such requirements for registration as the Commissioners may think fit to impose;

(c)give directions imposing requirements on registered persons including, in particular, requirements as to the keeping of records and accounts and the giving of access to them;

(d)assign to registered persons numbers for use under this section; and

(e)suspend or cancel the registration of any person if it appears to them that he has failed to comply with any direction under this section or with section 58B(1) or (2) below or that there is other reasonable cause for suspension or cancellation.

(3)The conditions referred to in subsection (1) above are—

(a)that before the goods are removed from the approved premises—

(i)the exporter delivers to the proper officer, at such time and place as he may require, a notice of the intention to remove the goods, being a notice in such form and containing such particulars as may be required by the directions; and

(ii)on such day as the proper officer may appoint (not being earlier than the day that notice is delivered or later than the day the goods are removed) the exporter enters such particulars of the goods and of such other matters as may be required by the directions in a record maintained by him at such place as the proper officer may require; and

(b)that before the goods are shipped [F391for exportation or exported by land], the exporter delivers to the proper officer such document relating to the goods as the directions may require bearing an endorsement which contains a number assigned to the exporter under this section and complies with such other requirements as the directions may impose.

(4)The directions may impose requirements as to—

(a)the manner in which the notice referred to in paragraph (a)(i) of subsection (3) above shall be delivered and the form it should take;

(b)the manner and form in which the record referred to in paragraph (a)(ii) of that subsection should be maintained; and

(c)the place at which and the manner in which the document referred to in paragraph (b) of that subsection should be delivered;

and the conditions mentioned in that subsection shall not be treated as satisfied unless any requirements which are so imposed are complied with.

(5)The Commissioners may, in addition to any exporter within subsection (2)(a) above, enter in the register any person who applies to them to be registered and satisfies them—

(a)that the exporter is a company under the applicant’s control; or

(b)that the exporter has agreed to the registration of the applicant in addition to the exporter.

(6)Where in pursuance of subsection (5) above both an exporter and another person are registered—

(a)the proper officer shall direct which of them shall do the things mentioned in subsection (3) above and section 58B(1) below; and

(b)the registration of both of them may be cancelled or suspended under subsection (2)(e) above if it appears to the Commissioners that either of them has failed as mentioned in that subsection.

(7)The Commissioners may relax any requirement imposed under this section as they think fit in relation to any goods and, if they do so, may impose substituted requirements.

[F392(7A)Without prejudice to the powers of the Commissioners under subsection (7) above, they may direct that, in relation to goods of a description specified in the directions which are shipped for exportation or exported by land by an exporter of a description so specified, paragraph (a) of subsection (3) above shall have effect as if—

(a)in sub-paragraph (i) the words “time and” were omitted; and

(b)for sub-paragraph (ii) there were substituted—

(ii)at the time that notice is delivered or immediately thereafter, the exporter enters such particulars of the goods and of such other matters as may be required by the directions in a record maintained by him at such place as the proper officer may require; and

(iii)the proper officer informs the exporter that he consents to the removal of the goods; and.]

(8)Section 56 above shall apply in relation to goods in respect of which particulars have been entered in a record under subsection (3)(a) above as it applies in relation to goods in respect of which an entry has been accepted.]

Textual Amendments

F389S. 58A omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 55

Modifications etc. (not altering text)

C89S. 58A modified by S.I. 1986/260, regs. 5(f)(iv), 18

58B Provisions supplementary to ss. 58 and 58A. U.K.

[F393(1)Where by virtue of section 58 or 58A above goods have been shipped for exportation or exported by land without entry under section 53 above, the exporter shall deliver to the proper officer a specification of the goods containing, as the Commissioners may direct, either the particulars that would have been required to be contained in the entry or such other particulars as may be so directed.

(2)The specification referred to in subsection (1) above may, if the Commissioners permit, be a single specification relating to the goods exported during a particular period and shall be delivered at such place and in such manner and by such time as the Commissioners may allow.

(3)If any person fails to deliver a specification in accordance with the foregoing provisions of this section or delivers a specification which is incorrect and does not correct it within a period of fourteen days following delivery, he shall be liable on summary conviction to a penalty o f [F394level 4 on the standard scale].

(4)In connection with any arrangements approved by the Commissioners for recording particulars of exported goods by computer they may relax the requirements of subsections (1) and (2) above by suspending the obligation to deliver the specifications there mentioned on condition that—

(a)the particulars which should otherwise be contained in the specifications, or such of those particulars as the Commissioners may specify, are recorded by computer in accordance with the arrangements; and

(b)the particulars so recorded are subsequently delivered to the proper officer within such time as the Commissioners may specify;

but subject to such other conditions as they may impose.

(5)If any person without reasonable excuse fails to comply with a requirement imposed on him by or under section 58 or 58A above he shall be liable on summary conviction to a penalty of [F394level 4 on the standard scale].

(6)If any person for the purpose of enabling goods to be shipped in accordance with either of those sections furnishes any document bearing a number assigned under that section which is not one for the time being assigned to him or to another person who has consented to his furnishing the document bearing that number, he shall be liable on summary conviction to a penalty of [F394level 4 on the standard scale].

(7)In sections 58 and 58A above references to a person registered under either of those sections do not include references to a person whose registration is for the time being suspended; and for the purposes of subsection (6) above a person whose registration is for the time being suspended shall be regarded as not having any number assigned to him.]

Textual Amendments

F393S. 58B omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 56

Modifications etc. (not altering text)

C90S. 58B modified by S.I. 1986/260, regs. 5(g), 18

58C Pipe-lines and export of ships and aircraft.U.K.

[F395(1)For the purposes of this Part of this Act goods which are to be exported by means of a pipe-line shall be treated as having been presented to the proper officer when notice of the goods to be exported has been given to the proper officer and accepted by him.

(2)Notice under subsection (1) above shall be given by such person and in such form and manner and shall contain such particulars as the Commissioners may direct.

(3)A ship or aircraft departing from the United Kingdom which—

(a)is within the definition of dutiable or restricted goods in section 52 above; or

(b)is a ship built, or aircraft manufactured, in the United Kingdom departing for the first time for a voyage or flight to a place outside the United Kingdom for the purpose of its delivery to a consignee outside the United Kingdom,

shall be treated for the purposes of this Part of this Act both as goods shipped for exportation and as the exporting ship or aircraft and, in the case of a ship or aircraft within paragraph (b) above, the owner of the ship or aircraft or, where the owner is outside the United Kingdom, the builder of the ship or the manufacturer of the aircraft shall be deemed to be the exporter.]

Textual Amendments

F395S. 58C omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 57

Modifications etc. (not altering text)

C91S. 58C(3) modified and amended by S.I. 1990/2167, art. 4, Sch. para. 12

58D Operative date for Community purposes. U.K.

[F396(1)Except as provided by any [F94EU] regulation or other instrument having the force of law and subject to subsection (3) below, the operative date for determining whether any, and if so what, levy or other charge provided for under any [F94EU] provision governing the exportation of goods is due in respect of the goods and for applying any other such provision including, in particular, any provision whereby any refund or relief is due in respect of the goods shall be such date as is mentioned in subsection (2) below.

(2)The date referred to in subsection (1) above is—

(a)in a case where an entry or a document such as is mentioned in section 58(3)(b) above is delivered, the date of acceptance of the entry or document;

(b)in the case of goods particulars of which are entered in a record in accordance with section 58A(3)(a)(ii) above, [F397as set out in section 58A(7A)(b) above, the day entry is made];

(c)in the case of goods in relation to which substituted requirements are imposed under section 53(7) or 58(6) above, such date as the Commissioners may specify;

(d)in any other case, the date on which the goods are shipped or exported by land or, if that date cannot be established to the Commissioners’ satisfaction, such date as they may specify.

(3)At the time when the proper officer accepts an entry delivered in pursuance of section 57(1) above he may direct that the operative date for the purposes of this section shall be the date on which the entry was furnished by the exporter to the loader.

(4)Where a substituted entry is delivered under section 54(2) or 55(3) above the entry referred to in subsection (2)(a) and (3) above is the original entry.]

Textual Amendments

F396S. 58D omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 58

Modifications etc. (not altering text)

C92S. 58D amended by S.I. 1990/2167, art. 4, Sch. para. 9

58E Authentication of Community customs documents. U.K.

[F398(1)In such cases as the Commissioners may direct, an officer shall not authenticate any Community customs documents unless—

(a)there is presented with the document—

(i)an entry relating to the goods in question and complying with section 53 above; or

(ii)a document relating to the goods and complying with section 58(3)(b) above; or