Search Legislation

Revenue Act 1909

Status:

This is the original version (as it was originally enacted).

Part ICustoms and Excise

1Power to require production 01 invoices, &c

(1)Where an entry or specification of goods or a shipping bill for goods has been delivered for the purposes of the Acts relating to the Customs, the proper officer of Customs and Excise may, at any time within twelve months after the delivery, require from the importer of the goods or his agent, or the exporter of the goods or his agent, as the case may be, the production of any invoices, bills of lading, or other documents, relating to the goods. (2j If the importer or his agent, or the exporter or his agent, fails to comply with any such requirement, he shall for every such offence forfeit the sum of twenty pounds.

(3)The powers given by this section shall be in addition to, and not in derogation of, any power under the Acts relating to the Customs to require the production of invoices, bills of lading, and other documents upon the entry of goods or the delivery of the specification of goods.

2Power to require payment of duty on deficiency in warehoused goods

If at any time any deficiency beyond that which can be accounted for by natural waste or other legitimate cause is found in any package of imported goods warehoused, the occupier of the warehouse shall, on the written demand of an officer of Customs and Excise, be liable immediately to pay the duty on the quantity of goods originally warehoused, and, if he fails to pay the duty, shall forfeit double the amount of the duty.

3Permit required for removal of spirits from one Customs warehouse to another

Section one hundred and five of the Spirits Act, 1880, which relates to the removal of spirits accompanied by a permit or certificate, shall be read as if the words in subsection (3) " (the same not being under bond on removal from one " sixth warehouse to another such warehouse) " were omitted therefrom.

4Information as to places from which goods are imported or to which goods are exported

(1)Section forty-one of the Customs Consolidation Act, 1876 (which makes provision with respect to the place from which goods are to be deemed to be imported) shall cease to have effect.

(2)The information to be furnished under the Customs Consolidation Act, 1876, in respect of goods imported or exported shall include such information in regard to the goods as the Commissioners of Customs and Excise may require to be given, and particularly, in the case of imported goods, the name of the place from which the goods were first consigned to the United Kingdom, and, in the case of exported goods, the name of the place of final destination of the goods, and the forms in, Schedule B. to that Act may be altered by the Commissioners, in such manner as they think expedient for giving effect to this section, and the Commissioners may, if they consider it necessary, require evidence to be produced to their satisfaction in support of any information so furnished.

5Provision as to drawback on tobacco

Drawback shall not be paid, except with the consent of the Commissioners of Customs and Excise, upon any tobacco stalks or shorts or other refuse of tobacco (including offal, snuff) which is not the produce of the ordinary manufacturing operations of the licensed tobacco manufacturer exporting or depositing the stalks, shorts, or refuse.

6Addition of finings, Sec. to beer deposited in a warehouse for exportation

Subject to such regulations and security as the Commissioners of Customs and Excise may prescribe, a dealer in beer may deposit in a warehouse approved by the Commissioners beer brewed in the United Kingdom upon which duty has been paid, and may in the warehouse add to the beer finings for clarification or any other matter sanctioned by the Commissioners for the purpose of preparing the beer for exportation or use as ship's stores.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources