The Aircraft (Customs and Excise) Regulations 1981

Statutory Instruments

1981 No. 1259

CUSTOMS AND EXCISE

The Aircraft (Customs and Excise) Regulations 1981

Made

28th August 1981

Laid before Parliament

10th September 1981

Coming into Operation

1st October 1981

The Commissioners of Customs and Excise, in pursuance of the powers conferred on them by sections 35(4), 42(1) and 66(1)(a) of the Customs and Excise Management Act 1979(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:—

Citation, commencement, interpretation and revocation U.K.

1.  These Regulations may be cited as the Aircraft (Customs and Excise) Regulations 1981 and shall come into operation on 1st October 1981. U.K.

Commencement Information

I1 Reg. 1 in force at 1.10.1981, see reg. 1

2.  In these Regulations:— U.K.

“the Act” means the Customs and Excise Management Act 1979;

“aircraft” includes all balloons, kites, gliders, airships and flying machines;

[F1 “transit accompanying document” has the meaning given in paragraph 2(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;]

F2 ...

“loading pass” means a document relating to goods which a proper officer in his discretion may issue indicating the existence of a [F3 transit accompanying document] relating to those goods and containing such other information as he considers appropriate.

Textual Amendments

F1 Words in reg. 2 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 2 omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(b); S.I. 2020/1643, reg. 2, Sch.

F3 Words in reg. 2 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(c); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I2 Reg. 2 in force at 1.10.1981, see reg. 1

3.  The Aircraft (Customs) Regulations 1971 and the Aircraft (Customs) Regulations 1971 (Amendment) Regulations 1971 are hereby revoked. U.K.

Commencement Information

I3 Reg. 3 in force at 1.10.1981, see reg. 1

Duties of the commander of an aircraft arriving in the United Kingdom U.K.

4.—(1) Save as the Commissioners otherwise permit, the commander of an aircraft arriving in the United Kingdom of which report is required under section 35(1) of the Act shall immediately:— U.K.

(a) take the aircraft or cause it to be taken to the examination station at the customs and excise airport at which the aircraft has arrived;

(b) make report of the aircraft by delivering to the proper officer in such form as the Commissioners direct:—

(i) a General Declaration;

(ii) particulars of the goods on board the aircraft; and

(iii) a list in duplicate of the stores on board the aircraft;

(c) produce to the proper officer such other documents relating to the flight as the officer may require;

(d) produce to the proper officer all goods in the aircraft except such as are to be carried on to another customs and excise airport or to a foreign destination and are permitted by the proper officer to remain in the aircraft;

(e) unload, subject to regulation 5 below, all goods in the aircraft except such as are to be carried on to another customs and excise airport or to a foreign destination and are permitted by the proper officer to remain in the aircraft; and

(f) unless the proper officer otherwise permits, deposit all goods unloaded from the aircraft in a [F4 temporary storage facility] at the customs and excise airport.

(2) If through circumstances over which the commander has no control an aircraft is prevented from being taken to the examination station as required by paragraph (1)(a) above the commander shall—

(a) immediately make report of the aircraft as required by paragraph (1)(b) above; and

(b) remove all goods in the aircraft to a transit shed or other place as required by the proper officer.

(3) With the exception of the requirement contained in paragraph (1)(a) above, any act required to be performed by the commander of an aircraft by virtue of this regulation may, subject to such conditions as the Commissioners see fit, be carried out on his behalf by a responsible person authorized for the purpose by the owner of the aircraft.

Textual Amendments

F4 Words in reg. 4(1)(f) substituted (31.12.2020) by The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 3(2); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Reg. 4(1)(e) disapplied (1.1.1992) by The Customs Controls on Importation of Goods Regulations 1991 (S.I. 1991/2724), regs. 1, 7, Sch. 3

C2 Reg. 4(1)(f) disapplied (1.1.1992) by The Customs Controls on Importation of Goods Regulations 1991 (S.I. 1991/2724), regs. 1, 7, Sch. 3

C3 Reg. 4(2)(b) disapplied (1.1.1992) by The Customs Controls on Importation of Goods Regulations 1991 (S.I. 1991/2724), regs. 1, 7, Sch. 3

Commencement Information

I4 Reg. 4 in force at 1.10.1981, see reg. 1

Unloading of goods imported by air U.K.

5.  No person shall unload, or permit the unloading of, any goods imported by air from the importing aircraft:— U.K.

(a) except during such hours as the Commissioners may approve for the purpose;

(b) without the authority of the proper officer; and

(c) unless the unloading is done for the purpose of a removal pursuant to the provisions of paragraph (2) of regulation 4, at any place other than an examination station or such other place as the Commissioners may permit.

Modifications etc. (not altering text)

C4 Reg. 5 disapplied (1.1.1992) by The Customs Controls on Importation of Goods Regulations 1991 (S.I. 1991/2724), regs. 1, 7, Sch. 3

Commencement Information

I5 Reg. 5 in force at 1.10.1981, see reg. 1

Removal of unloaded goods imported by air U.K.

6.—(1) Save as the Commissioners may otherwise permit, no person shall remove or permit to be removed goods imported by air from an examination station or from such other place as the Commissioners may permit under sub-paragraph (c) of regulation 5:— U.K.

(a) except to a [F5 temporary storage facility; or]

F6 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) except in accordance with any special permission granted by the Commissioners and in compliance with any conditions attached to the grant of such permission.

(2) Save as the Commissioners may otherwise permit, goods imported by air situated in a [F7 temporary storage facility] or at any other place to which they were removed as required by the proper officer under paragraph (2)(b) of regulation 4 shall not be removed therefrom:—

F8 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) without the authority of the proper officer.

Textual Amendments

F5 Words in reg. 6(1)(a) substituted (31.12.2020) by The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 3(3)(a); S.I. 2020/1643, reg. 2, Sch.

F6 Reg. 6(1)(b) omitted (31.12.2020) by virtue of The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 3(3)(b); S.I. 2020/1643, reg. 2, Sch.

F7 Words in reg. 6(2) substituted (31.12.2020) by The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 3(3)(c); S.I. 2020/1643, reg. 2, Sch.

F8 Reg. 6(2)(a) omitted (31.12.2020) by virtue of The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 3(3)(d); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C5 Reg. 6 disapplied (1.1.1992) by The Customs Controls on Importation of Goods Regulations 1991 (S.I. 1991/2724), regs. 1, 7, Sch. 3

Commencement Information

I6 Reg. 6 in force at 1.10.1981, see reg. 1

Loading of goods on a departing aircraft U.K.

7.—(1)  [F9 No] person shall load on an aircraft about to depart on a flight to an eventual destination outside the United Kingdom and the Isle of Man goods for exportation or as stores:— U.K.

(a) except at the examination station at a customs and excise airport, or such other place as the Commissioners may permit; and

(b) without the authority of the proper officer, save as may be permitted by him.

F10 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where the goods are said to be moving under the [F11 common] transit procedure the proper officer may withhold his authority required by paragraph (1)(b) of this regulation until the person applying for his authority either, produces to him the [F12 transit accompanying] document or, instead of it, furnishes him with a loading pass which satisfies him that the goods are being moved under [F13 the aforementioned procedure].

Textual Amendments

F9 Word in reg. 7(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(a); S.I. 2020/1643, reg. 2, Sch.

F10 Reg. 7(2) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(b); S.I. 2020/1643, reg. 2, Sch.

F11 Word in reg. 7(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(c)(i); S.I. 2020/1643, reg. 2, Sch.

F12 Words in reg. 7(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

F13 Words in reg. 7(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(c)(iii); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I7 Reg. 7 in force at 1.10.1981, see reg. 1

Embarkation of passengers U.K.

8.  No passenger shall embark or be permitted by any person to embark on a flight to an eventual destination outside the United Kingdom and the Isle of Man unless:— U.K.

(a) he is authorised by the proper officer to embark; and

(b) he embarks at the examination station at a customs and excise airport or at such other place as the Commissioners may permit.

Commencement Information

I8 Reg. 8 in force at 1.10.1981, see reg. 1

F14 9.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F14 Reg. 9 omitted (31.12.2020) by virtue of The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 3(4); S.I. 2020/1643, reg. 2, Sch.

N. Godfrey

Commissioner of Customs and Excise

King's Beam House

Mark Lane

London EC3R 7HE

28th August 1981

EXPLANATORY NOTE

These Regulations prescribe the procedures to be followed on the arrival of aircraft in and their departure from the United Kingdom. Compared with earlier Regulations amendments are made to the Customs and Excise requirements for the loading of cargo for exportation by air. They supersede the Aircraft (Customs) Regulations 1971 and the Aircraft (Customs) Regulations 1971 (Amendment) Regulations 1971.

(1)

, as amended by section 10(2) of the Finance Act 1981 (c. 35).