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;

• F72“assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty F67, except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998 F60 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 F4Merchant 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;

• F53...

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

• F50“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs

• F57...

• “container” includes any bundle or package and any F52baggage, 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;

• F83“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;

• F83“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,

  • F5... and

  • the M4Tobacco Products Duty Act 1979;

  • F47and references (however expressed) to the Customs and Excise Acts 1979, or to the group of Acts included in the Customs and Excise Acts 1979, include references to Part 2 of the Finance (No. 2) Act 2023 (alcohol duty);

• F6...

• “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;

• F7“designation 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 F8section 22A below;

• F9“excise 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) F41... 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;

• F10“free zone” has the meaning given by section 100A(2);

• F11“free zone goods” are goods which are within a free zone;

• F12...

• “goods ” includes stores and F49containers;

• “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 F73all 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 F13for 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;

• F14...

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

• F78“nuclear 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, F15includes 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;

• F16“perfect entry” means an entry made in accordance with F17regulation 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;

• F85“railway customs area” has the meaning given by section 26(1ZA)(c);

• F18“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;

• F71“regulated aerodrome” has the meaning given by section 21(6A);

• F19“representative”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy F45, 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—

  1. 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;

  2. 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; F20...

  3. c

     the provisions of the M8Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) F21; F22...

  4. d

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

  5. e

     F23the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;

  6. f

     F46the provisions of Part 1 of Schedule 24 to the Finance Act 2012;

  7. g

     F65the provisions of Part 3 of the Finance Act 2014;

• “revenue trader” means

  1. a

     F24 any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts F25or which consists of or includes—

  2. 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); F26...

  3. ia

     F27the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; F28...

  4. ib

     F29being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;

  5. ic

     the organisation, management or promotion of F81any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)

  6. id

     F77being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or

  7. ie

     F70the 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);

  8. ii

     the financing or facilitation of any such transactions or activities F30as are mentioned in sub-paragraph (i) F31, (ia), (ib) F63, (ic) F37 , (id) or (ie) above,

  , whether or not that trade or business is an excise licence trade, F32; and

  1. 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 F38ship, aircraft or railway vehicle and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

• F87“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 F33Merchant 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”, F80means chargeable goods declared for a transit procedure;

• F40...

• F82...

• F79“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

• F34 “United Kingdom waters”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;

• F59“vehicle” includes—

  1. a

     a ship,

  2. b

     an aircraft, and

  3. 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);

• F64“vehicle operator” means—

  1. a

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

  2. b

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

  3. 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

  4. d

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

• F62...

• “warehouse”, except in the expressions “Queen’s warehouse” and “distiller’s warehouse”, means a place of security approved by the Commissioners under subsection (1) F75... of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to F86... F35any 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.

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.

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—

• F54...

• Hydrocarbon Oil Duties Act 1979

• “rebate ”

• “refinery ”

  Tobacco Products Duty Act 1979

• “tobacco products ”

Any expression used in this Act or in any instrument made under this Act to which a meaning is given by Part 2 of the Finance (No. 2) Act 2023 (alcohol duty) 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—

• “alcoholic product”

• “beer”

• “cider”

• “other fermented product”

• “spirits”

• “wholesaler”

• “wine”.

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”.

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

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.

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.

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.

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

This Part, Parts III to VII and Parts X to XII of this Act shall apply as if references to ships or vessels F84(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 F55temporary storage facility which is not in a port as if it were in a port.

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.

In all the provisions of the customs and excise Acts “landed ”, “loaded ”, “master ”, “shipped ”, “shipped as stores ”,F58... “voyage ”, “waterborne ” and cognate expressions shall be construed in accordance with subsections (1) and (2) above.

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.

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.

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.

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.

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.

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.

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.

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

“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.

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

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 F61regulated aerodrome at which it is cleared before departing for a destination outside the United Kingdom.

“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.

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 F74or otherwise when they enter the United Kingdom.

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.

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.