# Customs and Excise Management Act 1979

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Date of Commencement: 1 April 1979 (s. 178(3)) Act later substantially amended by the Commissioners for Revenue and Customs Act 2005 (c. 11) and the Taxation (Cross-border Trade) Act 2018 (c. 22) See this legislation with any revisons at legislation.gov.uk .
Customs and Excise Acts 1979 series:
* Customs and Excise Management Act 1979 (c. 2)
* Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)
* Alcoholic Liquor Duties Act 1979 (c. 4) Repealed by 2023 c. 30
* Hydrocarbon Oil Duties Act 1979 (c. 5)
* Matches and Mechanical Lighters Duties Act 1979 (c. 6) Repealed by 1992 c. 48
* Tobacco Products Duty Act 1979 (c. 7)
* Part 2 of the Finance (No. 2) Act 2023 (c. 30)
Layout 2
Customs and Excise Management Act 1979
CHAPTER 2
ARRANGEMENT OF SECTIONS
Part I Preliminary :
| Section | |
| 1. | Interpretation. |
| 2. | Application to hovercraft. |
| 3. | Application to pipe-lines. |
| 4. | Application to certain Crown aircraft. |
| 5. | Time of importation, exportation, etc. |
| Part II Administration ||
| Appointment and duties of Commissioners, officers, etc. ||
| 6. | Appointment and general duties of Commissioners, etc. |
| 7. | Privileges of Commissioners, etc. |
| 8. | Exercise of powers and performance of duties. |
| 9. | General duties of Commissioners in relation to customs matters concerning the European Communities. |
| 10. | Disclosure by Commissioners of certain information as to imported goods. |
| 11. | Assistance to be rendered by police, etc. |
| 12. | Power to hold inquiries. |
| Offences in connection with Commissioners, officers, etc. ||
| 13. | Unlawful assumption of character of officer, etc. |
| 14. | Failure to surrender commission, etc. |
| 15. | Bribery and collusion. |
| 16. | Obstruction of officers, etc. |
| Commissioners’ receipts and expenses ||
| 17. | Disposal of duties, etc. |
| 18. | Remuneration and expenses of Commissioners. ​ |
| Part III Customs and Excise Control Areas ||
| 19. | Appointment of ports, etc. |
| 20. | Approved wharves. |
| 21. | Control of movement of aircraft, etc. into and out of the United Kingdom. |
| 22. | Approval of examination stations at customs and excise airports. |
| 23. | Control of movement of hovercraft. |
| 24. | Control of movement of goods by pipe-line. |
| 25. | Approval of transit sheds. |
| 26. | Power to regulate movements of goods into and out of Northern Ireland by land. |
| 27. | Officers’ powers of boarding. |
| 28. | Officers’ powers of access, etc. |
| 29. | Officers’ powers of detention of ships, etc. |
| 30. | Control of movement of uncleared goods within or between port or airport and other places. |
| 31. | Control of movement of goods to and from inland clearance depot, etc. |
| 32. | Penalty for carrying away officers. |
| 33. | Power to inspect aircraft, aerodromes, records, etc. |
| 34. | Power to prevent flight of aircraft. |
| Part IV Control of Importation ||
| Inward entry and clearance ||
| 35. | Report inwards. |
| 36. | Provisions as to Her Majesty’s ships, etc. |
| 37. | Entry of goods on importation. |
| 38. | Entry by bill of sight. |
| 39. | Entry of surplus stores. |
| 40. | Removal of uncleared goods to Queen’s warehouse. |
| 41. | Failure to comply with provisions as to entry. |
| 42. | Power to regulate unloading, removal, etc. of imported goods. |
| Provisions as to duty on imported goods ||
| 43. | Duty on imported goods. |
| 44. | Exclusion of s. 43(1) for importers etc. keeping standing deposits. |
| 45. | Deferred payment of customs duty. |
| 46. | Goods to be warehoused without payment of duty. |
| 47. | Relief from payment of duty of goods entered for transit or transhipment. |
| 48. | Relief from payment of duty of goods temporarily imported. ​ |
| Forfeiture, offences, etc. in connection with importation ||
| 49. | Forfeiture of goods improperly imported. |
| 50. | Penalty for improper importation of goods. |
| 51. | Special provisions as to proof in Northern Ireland. |
| Part V Control of Exportation ||
| Outward entry and clearance of goods ||
| 52. | Meaning for this “Part of dutiable or restricted goods”. |
| 53. | Entry outwards of dutiable or restricted goods. |
| 54. | Entry outwards of goods which are not dutiable or restricted goods. |
| 55. | Register of exporters and assignment of identifying numbers. |
| 56. | Alternative to entry for registered exporters. |
| 57. | Specification of certain goods. |
| 58. | Relaxation of requirements of s. 57 where particulars of goods recorded by computer. |
| 59. | Restrictions on putting export goods alongside for loading. |
| 60. | Additional restrictions as to certain export goods. |
| 61. | Provisions as to stores. |
| 62. | Information, documentation, etc. as to export goods. |
| Outward entry and clearance of ships, etc. ||
| 63. | Entry outwards of exporting ships. |
| 64. | Clearance outwards of ships and aircraft. |
| 65. | Power to refuse or cancel clearance of ship or aircraft. |
| General regulation of exportation, etc. ||
| 66. | Power to make regulations as to exportation, etc. |
| Offences in relation to exportation ||
| 67. | Offences in relation to exportation of goods. |
| 68. | Offences in relation to exportation of prohibited or restricted goods. |
| Part VI Control of Coastwide Traffic ||
| 69. | Coasting trade. |
| 70. | Coasting trade—exceptional provisions. |
| 71. | Clearance of coasting ship and transire. |
| 72. | Additional powers of officers in relation to coasting ships. ​ |
| 73. | Power to make regulations as to carriage of goods coastwise, etc. |
| 74. | Offences in connection with carriage of goods coastwise. |
| Part VII Customs and Excise Control: Supplementary Provisions ||
| Special requirements as to movement of certain goods ||
| 75. | Explosives. |
| 76. | Power to require pre-entry and clearance of goods. |
| Additional provisions as to information ||
| 77. | Information in relation to goods imported or exported. |
| 78. | Customs and excise control of persons entering or leaving the United Kingdom. |
| 79. | Power to require evidence in support of information. |
| 80. | Power to require information or production of documents where origin of goods exported is evidenced under Community law or practice. |
| Prevention of smuggling ||
| 81. | Power to regulate small craft. |
| 82. | Power to haul up revenue vessels, patrol coasts, etc. |
| 83. | Penalty for removing seals, etc. |
| 84. | Penalty for signalling to smugglers. |
| 85. | Penalty for interfering with revenue vessels, etc. |
| 86. | Special penalty where offender armed or disguised. |
| 87. | Penalty for offering goods for sale as smuggled goods. |
| Forfeiture of ships, etc. for certain offences ||
| 88. | Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods. |
| 89. | Forfeiture of ship jettisoning cargo, etc. |
| 90. | Forfeiture of ship or aircraft unable to account for missing cargo. |
| 91. | Ships failing to bring to. |
| Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines ||
| 92. | Approval of warehouses. |
| 93. | Regulation of warehouses and warehoused goods. |
| 94. | Deficiency in warehoused goods. |
| 95. | Deficiency in goods occurring in course of removal from warehouse without payment of duty. ​ |
| 96. | Deficiency in certain goods moved by pipe-line. |
| 97. | Restriction on compensation for loss or damage to goods in, or for removal of goods from, warehouse or pipe-line. |
| 98. | Procedure on warehouse ceasing to be approved. |
| 99. | Provisions as to deposit in Queen’s warehouse. |
| 100. | General offences relating to warehouses and warehoused goods. |
| Part IX Control of Excise License Trades and Revenue Traders ||
| Excise licences—general provisions ||
| 101. | Excise licences. |
| 102. | Payment for excise licences by cheque. |
| 103. | Renewal of excise licences. |
| 104. | Transfer and removal of excise licence trades and licences. |
| 105. | Certain sales permitted without excise licence. |
| 106. | Offences in connection with certain excise licences. |
| 107. | Power to require person carrying on excise licence trade to display sign. |
| General provisions as to entries of premises, etc. ||
| 108. | Making of entries. |
| 109. | New or further entries of same premises. |
| 110. | Proof as to entries. |
| 111. | Offences in connection with entries. |
| General provisions as to revenue traders ||
| 112. | Power of entry upon premises, etc. of revenue traders. |
| 113. | Power to search for concealed pipes, etc. |
| 114. | Power to prohibit use of certain substances in exciseable goods. |
| 115. | Power to keep specimen on premises of revenue traders. |
| 116. | Payment of excise duty by revenue traders. |
| 117. | Execution and distress against revenue traders. |
| 118. | Liability of ostensible owner or principal manager. |
| Part X Duties and Drawbacks—General Provisions ||
| General provisions relating to imported goods ||
| 119. | Delivery of imported goods on giving of security for duty. |
| 120. | Regulations for determining origin of goods. |
| 121. | Power to impose restrictions where duty depends on certain matters other than use. ​ |
| 122. | Regulations where customs duty depends on use. |
| 123. | Repayment of duty where goods returned or destroyed by importer. |
| 124. | Forfeiture for breach of certain conditions. |
| 125. | Valuation of goods for purpose of ad valorem duties. |
| 126. | Charge of excise duty on manufactured or composite imported articles. |
| 127. | Determination of disputes as to duties on imported goods. |
| General provisions relating to charge of duty on and delivery of goods ||
| 128. | Restriction of delivery of goods. |
| 129. | Power to remit or repay duty on denatured goods. |
| 130. | Power to remit or repay duty on goods lost or destroyed, etc. |
| 131. | Enforcement of bond in respect of goods removed without payment of duty. |
| Drawback, allowances, duties, etc.—general ||
| 132. | Extension of drawback. |
| 133. | General provisions as to claims for drawback. |
| 134. | Drawback and allowance on goods damaged or destroyed after shipment. |
| 135. | Time limit on payment of drawback or allowance. |
| 136. | Offences in connection with claims for drawback, etc. |
| 137. | Recovery of duties and calculation of duties, drawbacks, etc. |
| Part XI Detention of Persons, Forfeiture and Legal Proceedings ||
| Detention of persons ||
| 138. | Provisions as to detention of persons. |
| Forfeiture ||
| 139. | Provisions as to detention, seizure and condemnation of goods, etc. |
| 140. | Forfeiture of spirits. |
| 141. | Forfeiture of ships, etc. used in connection with goods liable to forfeiture. |
| 142. | Special provision as to forfeiture of larger ships. |
| 143. | Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence. |
| 144. | Protection of officers, etc. in relation to seizure and detention of goods, etc. ​ |
| General provisions as to legal proceedings ||
| 145. | Institution of proceedings. |
| 146. | Service of process. |
| 147. | Proceedings for offences. |
| 148. | Place of trial for offences. |
| 149. | Non-payment of penalties, etc.: maximum terms of imprisonment. |
| 150. | Incidental provisions as to legal proceedings. |
| 151. | Application of penalties. |
| 152. | Power of Commissioners to mitigate penalties, etc. |
| 153. | Proof of certain documents. |
| 154. | Proof of certain other matters. |
| 155. | Persons who may conduct proceedings. |
| Saving for outlying enactments of certain general provisions as to offences ||
| 156. | Saving for outlying enactments of certain general provisions as to offences. |
| Part XII General and Miscellaneous ||
| General powers, etc. ||
| 157. | Bonds and security. |
| 158. | Power to require provision of facilities. |
| 159. | Power to examine and take account of goods. |
| 160. | Power to take samples. |
| 161. | Power to search premises. |
| 162. | Power to enter land for or in connection with access to pipe-lines. |
| 163. | Power to search vehicles or vessels. |
| 164. | Power to search persons. |
| 165. | Power to pay rewards. |
| 166. | Agents. |
| General offences ||
| 167. | Untrue declarations, etc. |
| 168. | Counterfeiting documents, etc. |
| 169. | False scales, etc. |
| 170. | Penalty for fraudulent evasion of duty, etc. |
| 171. | General provisions as to offences and penalties. |
| Miscellaneous ||
| 172. | Regulations. |
| 173. | Directions. |
| 174. | Removal from or to Isle of Man not to be importation or exportation. ​ |
| 175. | Scotland—special provisions. |
| 176. | Game licences. |
| 177. | Consequential amendments, repeals and saving and transitional provisions. |
| 178. | Citation and commencement. |
| | Schedules: |
| | Schedule 1—Controlled drugs: variation of punishments for certain offences under this Act. |
| | Schedule 2—Composite goods: supplementary provisions as to excise duties and drawbacks. |
| | Schedule 3—Provisions relating to forfeiture. |
| | Schedule 4—Consequential amendments. |
| | Schedule 5—Transitory consequential amendments of enactments relating to purchase tax. |
| | Schedule 6—Repeals. |
| | Schedule 7—Saving and transitional provisions. |
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