Source: http://smartleges.com/es/biblioteca-de-leyes/1979-c-2-customs-and-excise-management-act-1979/2008381
Timestamp: 2018-04-26 21:30:14
Document Index: 369838666

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 2']

Customs and Excise Management Act 1979, 1979 c. 2, Version 03/05/1994
(ii) goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport [F3 and for the purposes of paragraph (a) (i) above the Isle of Man shall be treated as if it were part of the United Kingdom] ; “container ” includes any bundle or package and any 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; “the Customs and Excise Acts 1979 ” means— this Act, the M3 Customs and Excise Duties (General Reliefs) Act 1979, the M4 Alcoholic Liquor Duties Act 1979, the M5 Hydrocarbon Oil Duties Act 1979, F4 . . .and the M6 Tobacco Products Duty Act 1979; F5 . . . “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; [F6 “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 [F7 section 22A] below; [F8 “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) (whether or not it is also approved under subsection (2) ) 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; [F9 “free zone ” has the meaning given by section 100A(2) ; “free zone goods ” has the meaning given by section [F10 100C(4) (d) ] ;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 “night ” means the period between 11 pm and 5 am; “occupier ”, in relation to any bonded premises, [F13 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; “perfect entry ” means an entry made in accordance with [F14 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 M9 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; [F15 “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;] “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; F16 . . . (c) the provisions of the M10 Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) [F17 ; and
(d) the provisions of Chapter II of Part I of the Finance Act 1993;] “revenue trader ” means (a) [F18 any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts [F19 or which consists of or includes— (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) ; F20 . . .] (ia) [F21 the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; or] (ii) the financing or facilitation of any such transactions or activities [F22 as are mentioned in sub-paragraph (i) or (ia) above] ,]
, whether or not that trade or business is an excise licence trade, [F23 ; and (b) any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above) , 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 ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting; “tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the M11 Merchant Shipping Act 1894 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 ”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment; “transit or transhipment ”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question [F24 or transhipment of those goods for use as stores] ; “transit shed ” has the meaning given by [F25 section 25A] below; [F26 “United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;] “vehicle ” includes a railway vehicle;
[F27 “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 [F28 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.
Alcoholic Liquor Duties Act 1979 “beer ” “brewer ” and “ brewer for sale ” “cider ” “compounder ” “distiller ” “distiller’s warehouse ” “dutiable alcoholic liquor ” “licensed ”, in relation to producers of wine or made-wine “made-wine ” “producer of made-wine ” “producer of wine ” “proof ” “rectifier ” “registered club ” “spirits ” [F29 “wholesaler ”] “wine ” Hydrocarbon Oil Duties Act 1979 “rebate ” “refinery ” Tobacco Products Duty Act 1979 “tobacco products ”
F10 Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2727, reg. 4(a)
F14 Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.
F15 Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)
F16 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).
F17 S. 1(1)(d) and immediate preceeding word of defintion 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).
F18 “(a) ” inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(1)
F19 Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)
F20 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).
F21 S. 1(1)(ia) of defintion 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).
F22 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).
F23 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(1)
F24 Words added by Finance (No. 2) Act 1987 (c. 51), s. 103(3)
F25 Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)
F26 Definition inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(1)
F27 In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by S.I. 1991/2725, reg. 3(2)(b)
F28 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).
F29 Word inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(2)
(3) In the case of goods brought by sea of which entry is not required under [F30 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.
F30 Words in s. 5(3) substituted (1.1.1993) by virtue of S.I. 1992/3095, reg. 10(1), Sch. 1 para.3.
[F31 (b) any officer or other person acting under the authority of the Commissioners]
[F32 and any statement signed by one or more of the Commissioners certifying that a person specified in the statement was, at a time or for a purpose so specified, acting under the authority of the Commissioners shall be admissible in evidence, and in Scotland shall be sufficient evidence, of the fact so certified.]
F31 S. 8(1)(b) substituted for s. 8(1)(b)(c) by Finance Act 1982 (c. 39, SIF 40:1), s. 12
F32 Words added by Finance Act 1982 (c. 39, SIF 40:1), s. 12