Section 225: Definition of “Goods” for Certain Customs Purposes
Summary
1.Section 225 amends the current definition of “goods” in section 1 of the Customs and Excise Management Act 1979 (CEMA) to make clear that the definition of “goods” includes containers. This will ensure that items such as packages of commercial documents, containers containing live animals and containers containing human remains are within the scope of the Commissioners’ powers.
Details of the Section
2.Subsection 1 amends the definition of ‘goods’ in section 1(1) of CEMA 1979 (interpretation) from ‘includes stores and baggage’ to ‘includes containers’.
Background
3.Some importers and exporters have questioned Commissioners' powers to search, examine and require information about goods extends to parcels and packages that are empty or that contain (or are said to contain) only documents, or that contain things in which there may be no value or property.
