IMEXPG303000 - Law: Extracts from CEMA
Source: gov.uk (2025-11-25)


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Customs and Excise Management Act 1979 (CEMA)

Application to pipe-lines

(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 provisions made for.

24. Control of movement of goods by pipe-line

(1) Goods shall not be imported or exported by means of a pipe-line that is not for the time being approved by the Commissioners for the purposes of this section.

(2) Uncleared goods, that is to say-

(a) imported goods, whether or not chargeable with duty, which have not been cleared out of charge, and in particular goods which are, or are to be, moved under section 30 below; or(b) dutiable goods moved from warehouse without payment of duty, shall not be moved by means of a pipe line that is not for the time being approved by the Commissioners for the purposes of this section.

(3) The Commissioners may give their approval under this section for such period and subject to such conditions as they think fit, and may at any time for reasonable cause -

(a) vary the terms of their approval; and(b) (if they have given to the owner of the pipe-line not less than 3 months' written notice of their intention so to do) revoke their approval.

(4) Section 49 of the Pipe-lines Act 1962 (procedure for service of documents under that Act) shall apply to a notice required by subsection (3)(b) above to be served on the owner of a pipe-line as it applies to a document required by that Act to be so served

(5) A person who -

(a) contravenes subsection (1) or (2) above, or contravenes or fails to comply with a condition imposed by the Commissioners under subsection (3) above; or(b) except with the authority of the proper officer or for just and sufficient cause, obtains access to goods which are in, or in course of conveyance by, a pipe-line approved under this section, shall be guilty of an offence under this section and may be [arrested]; and any goods in respect of which the offence was committed shall be liable to forfeiture.

(6) A person guilty of an offence under this section shall be liable -

(a) on summary conviction, to a penalty of the prescribed sum, 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.

(7) In the application of subjection (4) above to Northern Ireland, the reference to the Pipe-lines Act 1962 shall have effect as if that Act extended to Northern Ireland.

96. Deficiency in certain goods moved by pipe-line

(1) This section applies where goods of any of the following descriptions, that is to say -

(a) goods which are chargeable with a duty which has not been paid;(b) goods on which duty has been repaid or remitted in whole or in part; and(c) goods on which drawback has been paid, are moved by pipe-line, or notified to the proper officer as being goods to be moved by pipe-line, and are at any time thereafter found to be missing or deficient.

(2) In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may require the owner of the pipe-line or the proprietor of the goods to pay immediately in respect of the missing goods, or in respect of the whole or any part of the deficiency, as they see fit, the amount of the duty unpaid or repaid thereon or, as the case may be, an amount equal to the drawback paid thereon.

(3) If, on the written demand of an officer, any person refuses to pay any sum which he is required to pay under subsection (2) above he shall in addition be liable on summary conviction to a penalty of double that sum.

(4) For the purposes of this section any absence or deficiency in the case of goods moved by a pipe-line used for the importation or exportation of goods shall be deemed to have taken place within the United Kingdom unless the contrary is shown.

(5) This section has effect without prejudice to any penalty or forfeiture incurred under any other provisions of the Customs and Excise Acts.

(6) The preceding provisions of this section so far as they have effect for -

(a) fixing the excise duty point for any goods chargeable with a duty of excise; or(b) determining the person on whom any liability to pay any such duty is to fall,shall have effect subject to the provisions of any regulations under section 1 of the Finance (No 2) Act 1992; and, accordingly, the power to make regulations under that section shall include power, for the purposes of, or in connection with, the making of any provisions falling within paragraph (a) or (b) above, to modify any of the preceding provisions of this section.

97. Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line

(1) This section applies to -

(a) any loss or damage caused to goods while in a warehouse or pipe-line; and(b) any unlawful removal of goods from a warehouse or pipe-line.

(2) Subject to subsection (3) below, no compensation shall be payable by, and no action shall lie against, the Commissioners or any officer acting in the execution of his duty for any loss or damage to which this section applies or for any unlawful removal to which this section applies.

(3) If any goods in a warehouse or pipe-line are destroyed, stolen or unlawfully removed by or with the assistance or connivance of an officer and that officer is convicted of the offence, then, except where the proprietor of the goods or the occupier of the warehouse or, as the case may be, the owner of the pipe-line was a party to the offence, the Commissioners shall pay compensation for any loss caused by any such destruction, theft or removal.

(4) Where compensation is payable by virtue of subsection (3) above then, notwithstanding any provision of the Customs and Excise Acts 1979, no duty shall be payable on the goods by the proprietor of the goods or by the occupier of the warehouse or, as the case may be, the owner of the pipe-line, and any sum paid by way of duty on those goods by any of those persons before the conviction shall be repaid.

162. Power to enter land for or in connection with access to pipe-lines

Where any thing conveyed by a pipe-line is chargeable with a duty of Customs and Excise which has not been paid, an officer may enter any land adjacent to the pipe-line in order to get to the pipe-line for the purpose of exercising in relation to that thing any power conferred by or under the Customs and Excise Acts 1979 or to get from the pipe-line after an exercise of any such power.

This section does not extend to Northern Ireland.