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Customs and Excise Management Act 1979
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Version Superseded: 22/11/2018
Alternative versions:
- 01/02/1991- Amendment
- Stop date 02/02/1991- Amendment
- 24/02/2003- Amendment
- 22/07/2004- Amendment
- 01/08/2004- Amendment
- 22/02/2006- Amendment
- 15/02/2008- Amendment
- 16/11/2017- Amendment
- 13/01/2018- Amendment
- 14/08/2018
Point in time - 22/11/2018- Amendment
- 17/12/2020- Amendment
- 31/12/2020- Amendment
- 01/08/2021- Amendment
- 11/07/2023- Amendment
- 31/07/2023- Amendment
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Point in time view as at 14/08/2018.
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Customs and Excise Management Act 1979, Introductory Text is up to date with all changes known to be in force on or before 27 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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)
C3Act modified by Car Tax Act 1983 (c. 53, SIF 40:2), s. 5(4)
C4Act amended by Car Tax Act 1983 (c. 53, SIF 40:2), s. 1(4), Sch. 1 para 9 and Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3)
C5Act amended by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)
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)
C15Act modified (1.8.2004) by The Products of Animal Origin (Third Country Imports) (England) (No. 2) Regulations 2004 (S.I. 2004/1740), reg. 16(5)
C16Act applied (15.2.2008) by The Fluorinated Greenhouse Gases Regulations 2008 (S.I. 2008/41), reg. 13(3) (with reg. 1(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
Commencement Information
I1Act wholly in force on 1.4.1979, see s. 178(3)
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