Source: http://smartleges.com/en/law-library/customs-and-excise-management-act-1979-1979-c-2/2008354
Timestamp: 2019-04-19 13:36:29+00:00

Document:
Appointment and duties of Commissioners, officers, etc.
Offences in connection with Commissioners, officers, etc.
Outward entry and clearance of ships, etc.
General regulation of exportation, etc.
General provisions as to entries of premises, etc.
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.
C12 Act extended (31.1.1994) by S.I. 1993/3050, reg. 22(2).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 “night ” means the period between 11 pm and 5 am; “occupier ”, in relation to any bonded premises, [F16 includes 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; [F17 “perfect entry ” means an entry made in accordance with [F18 regulation 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 M7 Pipe-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; [F19 “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;] [F20 “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 or interim or permanent trustee, 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— (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; (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; F21 . . . (c) the provisions of the M8 Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) [F22 ; F23 . . .
[F38 “victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).] “warehouse ”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section [F39 and any 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.
(2) 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.
(b) the goods are not treated as exported by virtue of regulations under section 12 of the M11 Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).
(4A) For the purposes of subsection (4) above a relevant journey is any journey beginning in the United Kingdom and having an immediate destination outside the member States.
(5) 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.
(6) 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.
(7) The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the Communities, as if the revenue from duties so imposed remained part of the revenues of the Crown.
F1 Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.
F6 Words in s. 1(1) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. II.
F10 Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 1; S.I. 1992/2979, art. 4, Sch. 1 Pt. II; S.I. 1992/3261, art. 3, Sch.
F16 Words in s. 1(1) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(a); S.I. 1992/3104, art. 2(1).
F18 Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.
F21 Word in s. 1(1)(b) of definition of “revenue trade provisions ” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. I(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
F22 S. 1(1)(d) and immediate preceding word of definition of “revenue trade provisions ” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
F27 Word in s. 1(1)(a)(i) of definition of “revenue trader ” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. I(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).
F28 S. 1(1)(ia) of definition of “revenue trader ”; inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
F31 Words in s. 1(1)(c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).
F39 Words in s. 1(1) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(b); S.I. 1992/3104, art. 2(1).
M10 S.I. 1985/1204 (N.I. 11).
(1) This Part, Parts III to VII and Parts X to XII of this Act shall apply as if references to ships or vessels included references to hovercraft, and the said Parts III to VII shall apply in relation to an approved wharf or transit shed which is not in a port as if it were in a port.
(2) 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.
(3) In all the provisions of the customs and excise Acts “landed ”, “loaded ”, “master ”, “shipped ”, “shipped as stores ”, “transhipment ”, “voyage ”, “waterborne ” and cognate expressions shall be construed in accordance with subsections (1) and (2) above.
(4) 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.
(5) 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.
(1) 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.
(2) 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.
(3) 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.
4 Application to certain Crown aircraft.
(1) 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.
(2) 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.
5 Time of importation, exportation, etc.
(1) The provisions of this section shall have effect for the purposes of the customs and excise Acts.
(c) where the goods are brought by land, the time when the goods are brought across the boundary into Northern Ireland.
(3) In the case of goods brought by sea of which entry is not required under [F43 regulation 5 of the Customs Controls on Importation of Goods Regulations 1991] , the time of importation shall be deemed to be the time when the ship carrying them came within the limits of the port at which the goods are discharged.
(b) where the goods are exported by land, the time when they are cleared by the proper officer at the last customs and excise station on their way to the boundary.
(5) 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 customs and excise airport at which it is cleared before departing for a destination outside the United Kingdom.
(6) 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 or brought across the boundary into Northern Ireland.
(7) 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.
(8) 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.
F43 Words in s. 5(3) substituted (1.1.1993) by virtue of S.I. 1992/3095, reg. 10(1), Sch. 1 para.3.
6 Appointment and general duties of Commissioners, etc.
(1) Her Majesty may from time to time, under the Great Seal of the United Kingdom, appoint persons to be Commissioners of Customs and Excise, and any person so appointed shall hold office during Her Majesty’s pleasure and may be paid such remuneration and allowances as the Minister for the Civil Service may determine.
(2) In addition to the duties conferred on them by or under any other enactment, the Commissioners shall, subject to the general control of the Treasury, be charged with the duty of collecting and accounting for, and otherwise managing, the revenues of customs and excise.
(3) The Commissioners may commission such officers and appoint or authorise such other persons to discharge any duties in relation to any assigned matter on such terms and conditions, and may pay to them such remuneration and allowances, as the Commissioners may with the sanction of the Minister for the Civil Service determine.
(4) The Commissioners may at their pleasure suspend, reduce, discharge or restore any officer or person so commissioned, appointed or authorised.
(5) The days on which and the hours between which offices of customs and excise are to be open or officers are to be available for the performance of particular duties shall be such as the Commissioners may direct.
7 Privileges of Commissioners, etc.
(1) Save as expressly provided by or under any enactment, no sum granted by way of remuneration or superannuation allowance to any person as being or having been a Commissioner, officer or person appointed by the Commissioners to discharge any duty relating to customs or excise shall before payment thereof to or for the use of that person be capable of assignment or be liable to be taken under or by virtue of any legal process.
(2) The benefits and advantages arising from membership of the Customs Annuity and Benevolent Fund shall be available to and in respect of the Commissioners, all officers and all persons appointed by the Commissioners to discharge any duty relating to any assigned matter.
8 Exercise of powers and performance of duties.
(2) Any person, whether an officer or not, engaged by the orders or with the concurrence of the Commissioners (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorised to be performed by or with an officer, shall be deemed to be the proper officer by or with whom that act or duty is to be performed.
(3) Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection.
9 General duties of Commissioners in relation to customs matters concerning the European Communities.
(b) give effect to any reciprocal arrangements made between member States (with or without other countries or territories) for securing, by the exchange of information or otherwise, the due administration of their customs laws and the prevention or detection of fraud or evasion.
10 Disclosure by Commissioners of certain information as to imported goods.
(1) On being notified at any time by the Treasury that they are satisfied that it is in the national interest that the information in question should be disclosed to persons other than the Commissioners, the Commissioners may disclose through such person as may be specified in the notification such information to which this section applies, in respect of imported goods of such decriptions, as may be so specified.
(e) the country from which the goods were consigned.
(3) Without prejudice to paragraph 10 of Schedule 7 to this Act, this section also applies to information of any of those descriptions contained in any document with which the Commissioners have been provided for that purpose after 7th March 1967 in pursuance of the M12 Customs and Excise Act 1952.
(4) The Treasury may by order add to the descriptions of information to which this section applies any further description of information contained in any document such as is mentioned in subsection (2) or (3) above other than the price of the goods or the name of the importer of the goods.
(5) The power to make orders under subsection (4) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.
11 Assistance to be rendered by police, etc.
It shall be the duty of every constable and every member of Her Majesty’s armed forces or coastguard to assist in the enforcement of the law relating to any assigned matter.

References: art. 4
 art. 4
 art. 3
 art. 2
 art. 3
 art. 3
 art. 3
 art. 3
 art. 3
 art. 2