# Customs and Excise Management Act 1979/Part 4

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Part IV Control of Importation
Inward entry and clearance
Report inwards. 35.—(1) Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every ship and aircraft to which this section applies, of every vehicle entering Northern Ireland by land, and of all goods otherwise conveyed into Northern Ireland by land.
(2) This section applies to every ship arriving at a port―
    (a) from any place outside the United Kingdom; or
    (b) carrying any goods brought in that ship from some place outside the United Kingdom and not yet cleared on importation.
(3) This section applies to every aircraft arriving at any place in the United Kingdom―
    (a) from any place or area outside the United Kingdom; or
    (b) carrying passengers or goods taken on board that aircraft at a place outside the United Kingdom, being passengers or goods either―
       (i) bound for a destination in the United Kingdom and not already cleared at a customs and excise airport; or
       (ii) bound for a destination outside the United Kingdom.
(4) The Commissioners may make regulations prescribing the procedure for making report under this section.
(5) If the person by whom the report should be made fails to make report as required by or under this section―
    (a) he shall be liable on summary conviction to a penalty of £100; and
    (b) any goods required to be reported which are not duly reported may be detained by any officer until so reported or until the omission is explained to the satisfaction of the Commissioners, and may in the meantime be deposited in a Queen’s warehouse.
(6) The person making the report shall at the time of making it answer all such questions relating to the ship, aircraft or vehicle, to the goods carried therein, to the crew and to the voyage, flight or journey as may be put to him by the proper officer; and if he refuses to answer he shall be liable on summary conviction to a penalty of £100.
​(7) If at any time after a ship or aircraft carrying goods brought therein from any place outside the United Kingdom arrives within 12 nautical miles of the coast of the United Kingdom, or after a vehicle crosses the boundary into Northern Ireland, and before report has been made in accordance with this section—
    (a) bulk is broken; or
    (b) any alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part thereof before due report has been made; or
    (c) any part of the goods is staved, destroyed or thrown overboard or any container is opened,
and the matter is not explained to the satisfaction of the Commissioners, the master of the ship or commander of the aircraft or the person in charge of the vehicle shall be liable on summary conviction to a penalty of £100.
(8) For the purposes of subsection (7) above, the guard of a railway train shall be deemed to be the person in charge of any vehicle forming part of that train.
Provisions as to Her Majesty’s ships, etc. 36.—(1) The person in command of any ship having a commission from Her Majesty or any foreign State which has on board any goods loaded in any place outside the United Kingdom shall, before any such goods are unloaded, or at any time when called upon to do so by the proper officer, deliver to the proper officer an account of the goods in accordance with subsection (2) below, and if he fails so to do he shall be liable on summary conviction to a penalty of £100.
(2) An account of goods under subsection (1) above shall be in such form, and shall contain to the best of the knowledge of the person delivering the account such particulars, and shall be delivered in such manner, as the Commissioners may direct.
(3) The person delivering such an account shall when delivering it answer all such questions relating to the goods as may be put to him by the proper officer and if he refuses to answer he shall be liable on summary conviction to a penalty of £100.
(4) Subject in the case of ships having a commission from Her Majesty to any regulations made by the Treasury, the provisions of Parts III to VII of this Act as to the boarding and search of ships shall have effect in relation to such a ship as aforesaid as they have effect in relation to any other ship, and any officer may remove to a Queen’s warehouse any goods loaded as aforesaid found on board the ship.
​Entry of goods on importation. 37.—(1) The importer of any goods, other than goods which are exempt from the requirements of this section, shall deliver to the proper officer an entry thereof in such form and manner and containing such particulars as the Commissioners may direct.
(2) The following goods are exempt from the requirements of this section—
    (a) whales and fresh fish (including shell-fish) of British taking brought by British ships;
    (b) passengers’ baggage; and
    (c) Community transit goods.
(3) Subject to subsections (4) and (5) below, goods may be entered under this section—
    (a) for home use, if so eligible; or
    (b) for warehousing; or
    (c) for transit or transhipment; or
    (d) for inward processing; or
    (e) in such cases as the Commissioners may permit, for temporary retention with a view to subsequent re-exportation.
(4) All goods imported by means of a pipe-line and chargeable with duty shall be entered for warehousing.
(5) The Commissioners may—
    (a) refuse to accept an entry of any goods if they are not satisfied that those goods were imported before the time of the delivery of the entry;
    (b) subject to subsection (4) above, direct that goods of any class or description specified in the direction shall not be permitted to be entered for warehousing.
(6) If, in the case of any goods which are not dutiable goods, any such entry as aforesaid is inaccurate in any particular, the importer shall, within 14 clear days of the delivery of the entry or such longer period as the Commissioners may in any case allow, deliver to the proper officer a full and accurate account of the goods.
(7) If an account of the goods is delivered in accordance with subsection (6) above and the Commissioners are satisfied that the inaccuracy was inadvertent and immaterial except for statistical purposes, then notwithstanding anything in the Customs and Excise Acts 1979 or in any instrument made thereunder the goods shall not be liable to forfeiture, or the importer to any penalty, by reason only of the inaccuracy of the entry.
​Entry by bill of sight. 38.—(1) Without prejudice to section 37 above, where on the importation of any goods the importer is unable for want of full information to make immediately perfect entry thereof, he may, subject to subsection (2) below, on making a signed declaration to that effect before the proper officer, deliver to that officer an entry of the goods by bill of sight in such form and manner and containing such particulars as the Commissioners may direct.
(2) Notwithstanding subsection (1) above, the Commissioners may refuse to accept an entry by bill of sight of any goods if they are not satisfied that those goods were imported before the delivery of the entry.
(3) An entry of any goods by bill of sight under subsection (1) above when signed by the proper officer shall be the warrant for the examination of the goods by the importer in the presence of the proper officer with a view to making perfect entry thereof.
(4) If within such period from the date of the entry of any goods by bill of sight as the Commissioners may allow, no entry purporting to be a perfect entry has been made of those goods, the proper officer may cause the goods to be deposited in a Queen’s warehouse; and, without prejudice to section 99(3) below, if any goods so deposited are not cleared within one month from the date of deposit the Commissioners may sell them.
Entry of surplus stores. 39.—(1) With the permission of the proper officer, surplus stores of any ship or aircraft—
    (a) if intended for private use and in quantities which do not appear to him to be excessive, may be entered and otherwise treated as if they were goods imported in the ship or aircraft; or
    (b) in any other case may, subject to subsection (2) below, be entered for warehousing notwithstanding that they could not lawfully be imported as merchandise.
(2) Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.
Removal of uncleared goods to Queen’s warehouse. 40.—(1) Where in the case of any imported goods—
    (a) entry has not been made thereof by the expiration of the relevant period; or
    (b) at the expiration of 21 clear days from the relevant date, entry having been made of the goods, they have not been unloaded from the importing ship or aircraft or, in the case of goods which have been unloaded or ​which have been imported by land, have not been produced for examination and clearance; or
    (c) being goods imported by sea and not being in large quantity, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port,
the proper officer may cause the goods to be deposited in a Queen’s warehouse.
(2) Where any small package or consignment of goods is imported, the proper officer may at any time after the relevant date cause that package or consignment to be deposited in a Queen’s warehouse to await entry.
(3) Without prejudice to section 99(3) below, if any goods deposited in a Queen’s warehouse by the proper officer under this section are not cleared by the importer thereof—
    (a) in the case of goods which are in the opinion of the Commissioners of a perishable nature, forthwith; or
    (b) in any other case, within 3 months after they have been so deposited or such longer time as the Commissioners may in any case allow,
the Commissioners may sell them.
(4) In this section—
    (a) “the relevant period” means a period of, in the case of goods imported by air, 7 or, in any other case, 14 clear days from the relevant date; and
    (b) “the relevant date” means, subject to subsection (5) below, the date when report was made of the importing ship, aircraft or vehicle or of the goods under section 35 above, or, where no such report was made, the date when it should properly have been made.
(5) Where any restriction is placed upon the unloading of goods from any ship or aircraft by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that ship or aircraft, “the relevant date” in this section means the date of the removal of the restriction.
Failure to comply with provisions as to entry. 41. Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979, any person making entry of goods on their importation who fails to comply with any of the requirements of this Part of this Act in connection with that entry shall be liable on summary conviction to a penalty of £50, and the goods in question shall be liable to forfeiture.
​Power to regulate unloading, removal, etc. of imported goods. 42.—(1) The Commissioners may make regulations—
    (a) prescribing the procedure to be followed by a ship arriving at a port, an aircraft arriving at a customs and excise airport, or a person conveying goods into Northern Ireland by land;
    (b) regulating the unloading, landing, movement and removal of goods on their importation;
and different regulations may be made with respect to importation by sea, air or land respectively.
(2) If any person contravenes or fails to comply with any regulation made under this section or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of £100 and any goods in respect of which the offence was committed shall be liable to forfeiture.
Provisions as to duty on imported goods
Duty on imported goods. 1972 c. 68. 43.—(1) Save as permitted by or under the customs and excise Acts or section 2(2) of the European Communities Act 1972 or any Community regulation or other instrument having the force of law, no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.
(2) The duties of customs or excise and the rates thereof chargeable on imported goods—
    (a) if entry is made thereof, except where the entry or, in the case of an entry by bill of sight, the perfect entry is for warehousing, shall be those in force with respect to such goods at the time of the delivery of the entry;
    (b) if entry or, in the case of goods entered by bill of sight, perfect entry is made thereof for warehousing, shall be ascertained in accordance with warehousing regulations;
    (c) if no entry is made thereof, shall be those in force with respect to such goods at the time of their importation.
(3) Any goods brought or coming into the United Kingdom by sea otherwise than as cargo, stores or baggage carried in a ship shall be chargeable with the like duty, if any, as would be applicable to those goods if they had been imported as merchandise; and if any question arises as to the origin of the goods they shall, unless that question is determined under section ​120 below, section 14 of the 1979 c. 3.Customs and Excise Duties (General Reliefs) Act 1979 (produce of the sea or continental shelf) or under a Community regulation or other instrument having the force of law, be deemed to be the produce of such country as the Commissioners may on investigation determine.
(4) Where, in accordance with approval given by the Commisioners, entry of goods is made by any method involving the use of a computer, subsection (2) above shall have effect as if the reference in paragraph (a) to the time of the delivery of the entry were a reference to the time when particulars contained in the entry are accepted by the computer.
(5) Subject to sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs for re-imported goods) and save as provided by or under any such enactments or instruments as are mentioned in subsection (1) above, any goods which are re-imported into the United Kingdom after exportation therefrom, whether they were manufactured or produced in or outside the United Kingdom and whether or not any duty was paid thereon at a previous importation, shall be treated for the purpose of charging duty—
    (a) as if they were being imported for the first time; and
    (b) in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.
Exclusion of s. 43(1) for importers etc. keeping standing deposits. 44. Where the Commissioners so direct, section 43(1) above shall not apply if and so long as the importer or his agent pays to, and keeps deposited with, the Commissioners a sum by way of standing deposit sufficient in their opinion to cover any duty which may become payable in respect of goods entered by that importer or agent, and if the importer or agent complies with such other conditions as the Commissioners may impose.
Deferred payment of customs duty. 45.—(1) The Commissioners may by regulations provide for the payment of customs duty to be deferred in such cases as may be specified by the regulations and subject to such conditions as may be imposed by or under the regulations; and duty of which payment is deferred under the regulations shall be treated, for such purposes as may be specified thereby, as if it had been paid.
(2) Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.
Goods to be warehoused without payment of duty. 46. Any goods which are on their importation permitted to be entered for warehousing shall be allowed, subject to such conditions or restrictions as may be imposed by or under ware housing regulations, to be warehoused without payment of duty.
​Relief from payment of duty of goods entered for transit or transhipment. 47. Where any goods are entered for transit or transhipment, the Commissioners may allow the goods to be removed for that purpose, subject to such conditions and restrictions as they see fit, without payment of duty.
Relief from payment of duty of goods temporarily imported. 48. In such cases as the Commissioners may by regulations prescribe, where the Commissioners are satisfied that goods are imported only temporarily with a view to subsequent re-exportation, they may permit the goods to be delivered or importation, subject to such conditions as they see fit to impose, without payment of duty.
Forfeiture, offences, etc. in connection with importation
Forfeiture of goods improperly imported. 49.—(1) Where—
    (a) except as provided by or under the Customs and Excise Acts 1979, any imported goods, being goods chargeable on their importation with customs or excise duty, are, without payment of that duty—
       (i) unshipped in any port,
       (ii) unloaded from any aircraft in the United Kingdom,
       (iii) unloaded from any vehicle in, or otherwise brought across the boundary into, Northern Ireland, or
       (iv) removed from their place of importation or from any approved wharf, examination station or transit shed; or
    (b) any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or
    (c) any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any. ship or aircraft or, while in Northern Ireland, in any vehicle; or
    (d) any goods are imported concealed in a container holding goods of a different description; or
    (e) any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof; ог
    (f) any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer,
​those goods shall, subject to subsection (2) below, be liable to forfeiture.
(2) Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—
    (a) reported as intended for exportation in the same ship, aircraft or vehicle; or
    (b) entered for transit or transhipment; or
    (c) entered to be warehoused for exportation or for use as stores,
the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.
Penalty for improper importation of goods. 50.—(1) Subsection (2) below applies to goods of the following descriptions, that is to say—
    (a) goods chargeable with a duty which has not been paid; and
    (b) goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.
(2) If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—
    (a) unships or lands in any port or unloads from any aircraft in the United Kingdom or from any vehicle in Northern Ireland any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or
    (b) removes from their place of importation or from any approved wharf, examination station, transit shed or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,
he shall be guilty of an offence under this subsection and may be detained.
(3) If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.
​(4) Subject to subsection (5) below, a person guilty of an offence under subsection (2) or (3) above shall be liable—
    (a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
    (b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
(5) In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the 1971 c. 38.Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
(6) If any person—
    (a) imports or causes to be imported any goods concealed in a container holding goods of a different description; or
    (b) directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with the entry made thereof,
he shall be liable on summary conviction to a penalty of three times the value of the goods or £100, whichever is the greater.
(7) In any case where a person would, apart from this subsection, be guilty of―
    (a) an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and
    (b) a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,
he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.
Special provisions as to proof in Northern Ireland. 51.—(1) If goods of any class or description chargeable with duty on their importation from the Republic of Ireland are found in the possession or control of any person within the prescribed area in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable on their importation has been paid.
(2) If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not ​furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.