Customs and Excise Management Act 1979

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Customs and Excise Management Act 1979. Any changes that have already been made by the team appear in the content and are referenced with annotations.

Changes to Legislation

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Changes and effects yet to be applied to :

Changes and effects

This section lists the changes and effects yet to be applied to the specific provision you are viewing.

s. 150-155 applied by S.I. 2004/1315 reg 4(4)
s. 150-155 applied by S.I. 2004/221 reg. 4(4)
s. 150-155 applied by S.I. 2004/373 reg. 4(4)
s. 150-155 applied by S.I. 2004/432 reg. 4(4)
s. 150-155 applied by S.I. 2005/1677 art. 7(3)
s. 150-155 applied by S.I. 2005/232 art. 5(4)
s. 150-155 applied by S.I. 2005/3257 art. 6(3)
s. 150-155 applied by S.I. 2006/1719 reg. 6(3)
s. 150-155 applied by S.I. 2006/2065 art. 7(3)
s. 150-155 applied by S.I. 2006/2681 reg. 5(3)
s. 150-155 applied by S.I. 2006/2682 reg. 6(3)
s. 150-155 applied by 1983 c. 18 s. 1D(3) (as inserted) by 2008 c. 4 Sch. 17 para. 3
s. 152-155 applied by S.I. 2004/1473 reg. 7(1)(b)
s. 153-155 applied by S.I. 2003/2764 art. 21(4)
s. 153-155 applied by S.I. 2003/2765 art. 12(2)
s. 153-155 applied by S.I. 2004/318 art. 11(2)(3)
s. 154 applied by S.I. 2007/1334 art. 7(4)
s. 154 applied by S.I. 2007/1526 art. 6(4)
s. 154 applied by S.I. 2008/1098 art. 11(4)
s. 154 applied by S.I. 2008/3231 art. 41(4)
s. 154 applied by S.I. 2010/364 art. 7(4)
s. 154 applied by S.I. 2011/1296 art. 6(4)
s. 154 applied by S.I. 2011/1297 art. 14(4)
s. 154 applied by S.I. 2011/1304 art. 7(4)
s. 154 applied by S.I. 2011/145 art. 6(4)
s. 154 applied by S.I. 2011/146 art. 5(4)
s. 154 applied by S.I. 2011/2010 art. 7(4)
s. 154 applied by S.I. 2011/2649 reg. 8(3)
s. 154 applied by S.I. 2011/2925 reg. 7(3)
s. 154 applied by S.I. 2011/825 art. 7(4)
s. 154 applied by S.I. 2012/1243 art. 19(4)
s. 154 applied by 2009 SI1749 art. 13(3) (as substituted) by S.I. 2009/3213 art. 11
s. 154 155 applied by SI 2009/886 art. 11(3) (as substituted) by S.I. 2010/2978 art. 15

Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Act applied by S.I. 2008/41 reg. 13(3)
Act modified by S.I. 2004/1740 reg. 16(5)
Act modified by 1979 c. 4 Sch. 2A para. 3(5) (as inserted) by 2004 c. 12 Sch. 1
Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Blanket amendment words substituted by S.I. 2011/1043 art. 3 6

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 150-152(b) applied by S.I. 2003/2764 art. 21(4)
s. 150-152(b) applied by S.I. 2003/2765 art. 12(2)
s. 150-152(b) applied by S.I. 2004/318 art. 11(2)(3)
s. 112A inserted by 2010 c. 33 Sch. 13 para. 11
s. 118BA-118BD inserted by 2010 c. 33 Sch. 13 para. 12
s. 118BC substituted by 2012 c. 14 Sch. 24 para. 42(1)
s. 157A inserted by 2009 c. 26 s. 98(1)
s. 164A inserted by 2009 c. 26 s. 99(1)

Commencement Orders yet to be applied to the Customs and Excise Management Act 1979:

Commencement Orders

This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.

Commencement Orders bringing legislation that affects this Act into force:

S.I. 2003/120 art. 2 Sch. commences (2002 c. 29)
S.I. 2003/708 art. 2 commences (2001 c. 16)
S.I. 2003/2629 art. 2 commences (2002 c. 28)
S.I. 2004/81 art. 2-5 commences (2003 c. 44)
S.I. 2005/1126 art. 2 commences (2005 c. 11)
S.I. 2005/3056 art. 2(2) commences (2003 c. 17)
S.I. 2005/3495 art. 2 commences (2005 c. 15)
S.I. 2006/1014 art. 2(a) Sch. 1 para. 11(e) commences (2005 c. 4)
S.I. 2007/1064 art. 2 commences (2006 c. 12)
S.I. 2007/2532 art. 2 commences (2007 c. 11)
S.I. 2007/3580 art. 2 amendment to earlier commencing SI 2007/3138 art. 3
S.I. 2009/511 art. 2 commences (2008 c. 9)
S.I. 2009/3074 art. 2 3 commences (2008 c. 4)
S.I. 2010/52 art. 2 commences (2009 c. 26)
S.I. 2010/298 art. 2 Sch. commences (2009 c. 23)
S.I. 2011/777 art. 2 commences (2010 c. 33)
S.I. 2011/2515 art. 2 3 commences (2011 c. 13)
S.I. 2012/1320 art. 2-4 commences (2003 c. 44)
S.R. 2005/4 art. 3 commences (S.I. 2004/702 (N.I.))

154 Proof of certain other matters. E+W+S+N.I.

(1)An averment in any process in proceedings under the customs and excise Acts—

(a)that those proceedings were instituted by the order of the Commissioners; or

(b)that any person is or was a Commissioner, officer or constable, or a member of Her Majesty’s armed forces or coastguard; or

(c)that any person is or was appointed or authorised by the Commissioners to discharge, or was engaged by the orders or with the concurrence of the Commissioners in the discharge of, any duty; or

(d)that the Commissioners have or have not been satisfied as to any matter as to which they are required by any provision of those Acts to be satisfied; or

(e)that any ship is a British ship; or

(f)that any goods thrown overboard, staved or destroyed were so dealt with in order to prevent or avoid the seizure of those goods,

shall, until the contrary is proved, be sufficient evidence of the matter in question.

(2)Where in any proceedings relating to customs or excise any question arises as to the place from which any goods have been brought or as to whether or not—

(a)any duty has been paid or secured in respect of any goods; or

(b)any goods or other things whatsoever are of the description or nature alleged in the information, writ or other process; or

(c)any goods have been lawfully imported or lawfully unloaded from any ship or aircraft; or

(d)any goods have been lawfully loaded into any ship or aircraft or lawfully exported or were lawfully waterborne; or

(e)any goods were lawfully brought to any place for the purpose of being loaded into any ship or aircraft or exported; or

(f)any goods are or were subject to any prohibition of or restriction on their importation or exportation,

then, where those proceedings are brought by or against the Commissioners, a law officer of the Crown or an officer, or against any other person in respect of anything purporting to have been done in pursuance of any power or duty conferred or imposed on him by or under the customs and excise Acts, the burden of proof shall lie upon the other party to the proceedings.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Modifications etc. (not altering text)

C1Ss. 152–155 extended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para. 8(8), Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 39(9), S.I. 1987/1521, reg. 3(2)(b); 1987/2105, reg. 5(2) and 1988/1476, art. 5(2)

C2Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2724, reg. 10(2)

Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2725, reg. 6(2)

C3Ss. 144-148, 150-155 applied (01.01.1992) by S.I. 1991/2727, reg. 7(2)

C4S. 154 extended (27.9.1993) by 1993 c. 36, ss. 71(7), 78.

C5Ss. 144-148, 150-155 applied (23.6.1993) by S.I. 1993/1353, reg. 4(2)

Ss. 145-155 applied (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. IV para. 11

Ss. 145-155 applied (with modifications) (1.9.1994) by 1994 c. 23, ss. 72(12), 101(1), Sch. 13 para. 13 (with Sch. 13 para. 9)

Ss. 145-155 applied (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 17

Ss. 150-155 applied (1.3.1995) by S.I. 1995/271, reg. 12(2)

Ss. 150-155 applied (15.11.1996) by S.I. 1996/2721, reg. 12(2)