Customs and Excise Management Act 1979

• Citation: 1979 c. 2
• Sections: 290

Section 1 Interpretation.

(1) In this Act, unless the context otherwise requires—

“ aerodrome ” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;

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“ approved wharf ” has the meaning given by section 20A below;

“ armed forces ” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, ... or embodied;

“ assigned matter ” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty , except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998 or the Government of Wales Act 2006 ;

“ boarding station ” means a boarding station for the time being appointed under section 19 below;

“ boundary ” means the land boundary of Northern Ireland;

“ British ship ” means a British ship within the meaning of the Merchant Shipping Act 1995

“ claimant ”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;

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“ commander ”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;

“ the Commissioners ” means the Commissioners for Her Majesty’s Revenue and Customs

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“ container ” includes any bundle or package and any baggage, 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;

“customs formalities”, in relation to any goods, means the requirements made by or under this Act, or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018, that apply in relation to the importation or exportation of the goods;

“customs warehouse” means premises approved under regulations under Schedule 2 to the Taxation (Cross-border Trade) Act 2018 for the purposes of a storage procedure;

“ the Customs and Excise Acts 1979 ” means—

this Act,

the Customs and Excise Duties (General Reliefs) Act 1979,

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the Hydrocarbon Oil Duties Act 1979,

... and

the Tobacco Products Duty Act 1979;

and references (however expressed) to the Customs and Excise Acts 1979, or to the group of Acts included in the Customs and Excise Acts 1979, include references to Part 2 of the Finance (No. 2) Act 2023 (alcohol duty);

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“ 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;

“ 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 section 22A below;

“ 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) ... of section 92 below ...;

“ 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;

“ free zone ” has the meaning given by section 100A(2);

“ free zone goods ” are goods which are within a free zone;

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“ goods ” includes stores and containers ;

“ holiday ”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;

“ hovercraft ” means a hovercraft within the meaning of the Hovercraft Act 1968;

“ importer ”, in relation to any goods at any time between their importation and the time when all customs formalities have been complied with in respect of the goods , includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;

“ justice ” and “ justice of the peace ” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;

“ land ” and “ landing ”, in relation to aircraft, include alighting on water;

“ law officer of the Crown ” means the Attorney General or for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857 or in Northern Ireland the Attorney General for Northern Ireland;

“ licence year ”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;

“ master ”, in relation to a ship, includes any person having or taking the charge or command of the ship;

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“ night ” means the period between 11 pm and 5 am;

“ nuclear material ” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);

“ occupier ”, in relation to any bonded premises, 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 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 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;

“railway customs area” has the meaning given by section 26(1ZA)(c);

“ 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;

“ regulated aerodrome ” has the meaning given by section 21(6A);

“ 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 , trustee or interim trustee in a sequestration , 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—

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;

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; ...

the provisions of the Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) ; ...

the provisions of Chapter II of Part I of the Finance Act 1993;

the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;

the provisions of Part 1 of Schedule 24 to the Finance Act 2012;

the provisions of Part 3 of the Finance Act 2014;

“ revenue trader ” means

any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts or which consists of or includes—

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); ...

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; ...

being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;

the organisation, management or promotion of any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)

being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or

the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);

the financing or facilitation of any such transactions or activities as are mentioned in sub-paragraph (i) , (ia), (ib) , (ic) , (id) or (ie) above ,

, whether or not that trade or business is an excise licence trade, ; and

any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph ( a ) above),

and 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, aircraft or railway vehicle and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

“temporary storage facility” has the meaning given by section 25A;

“ tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act 1995 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 ”, means chargeable goods declared for a transit procedure;

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“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

“ United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;

“vehicle” includes—

a ship,

an aircraft, and

a railway vehicle;

and any reference to goods being in or on board a vehicle include their being conveyed by the vehicle (for example, by being on or otherwise attached to it);

“vehicle operator” means—

in the case a ship, the master of the ship,

in the case of an aircraft, the commander of the aircraft,

in the case of a railway vehicle, the person designated as train manager by the person operating the international service on which the railway vehicle is engaged, and

in the case of any other vehicle, the person in charge of the vehicle;

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“ warehouse ”, except in the expression “Queen’s warehouse” ... , means a place of security approved by the Commissioners under subsection (1) ... of section 92 below ... ; and “warehoused ” and cognate expressions shall, subject to ... 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.

(3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

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Hydrocarbon Oil Duties Act 1979

“rebate ”

“refinery ”

Tobacco Products Duty Act 1979

“tobacco products ”

(3ZA) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by Part 2 of the Finance (No. 2) Act 2023 (alcohol duty) has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Part; and for ease of reference the following is a list of the expressions concerned—

“ alcoholic product ”

“ beer ”

“ cider ”

“ other fermented product ”

“ spirits ”

“ wholesaler ”

“ wine ”.

(3A) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by Part 1 of the Taxation (Cross-border Trade) Act 2018 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Part; and for ease of reference the following is a list of the expressions concerned—

“the applicable export provisions”

“authorised use procedure”

“chargeable goods”

“Customs declaration” (including any expression relating to a Customs declaration such as the documents accompanying it or its acceptance)

“Customs procedure” (including expressions relating to a Customs procedure such as goods being released to or discharged from the procedure)

“inward processing procedure”

“storage procedure”

“territory outside the United Kingdom”

“temporary admission procedure”

“transit procedure”.

(4) Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—

(a) the goods are to be sold by retail either—

(i) in the course of a journey made by the ship or aircraft , or

(ii) for consumption on board;

and

(b) the goods are not treated as exported by virtue of regulations under section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).

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(4B) In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.

(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.

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Section 2 Application to hovercraft.

(1) This Part, Parts III to VII and Parts X to XII of this Act shall apply as if references to ships or vessels (including references, without more, to vehicles) included references to hovercraft, and the said Parts III to VII shall apply in relation to an approved wharf or temporary storage facility 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 ”, ... “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.

Section 3 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 provision made for the importation or exportation of goods by other means.

Section 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.

Section 5 Time of importation, exportation, etc.

(1) The provisions of this section shall have effect for the purposes of the customs and excise Acts.

(2) Subject to subsections (2A) and (6) below, the time of importation of any goods shall be deemed to be—

(a) where the goods are brought by sea, the time when the ship carrying them comes within the limits of a port;

(b) where the goods are brought by air, the time when the aircraft carrying them lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier;

(c) where the goods are brought by land, the time when the goods enter the United Kingdom .

(2A) If there is a relevant international arrangement with a country or territory outside the United Kingdom, the Commissioners may by regulations provide for the time of importation of any goods to be a time—

(a) which is earlier than the times set out in paragraph (a), (b) or (c) of subsection (2), and

(b) which is specified by reference to movement in or out of an area in the country or territory.

(2B) “Relevant international arrangement” means an arrangement between Her Majesty’s government in the United Kingdom and the government of the country or territory which includes provision in relation to the time at which goods are to be regarded as imported into the United Kingdom.

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(4) Subject to subsections (5) , (5A) and (7) below, the time of exportation of any goods from the United Kingdom shall be deemed to be—

(a) where the goods are exported by sea or air, the time when the goods are shipped for exportation;

(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 regulated aerodrome at which it is cleared before departing for a destination outside the United Kingdom.

(5A) If there is a relevant international arrangement with a country or territory outside the United Kingdom, the Commissioners may by regulations provide for the time of exportation of any goods to be a time—

(a) which is earlier than the times set out in paragraph (a) or (b) of subsection (4), and

(b) which is specified by reference to movement in or out of an area in the country or territory.

(5B) “Relevant international arrangement” means an arrangement between Her Majesty’s government in the United Kingdom and the government of the country or territory which includes provision in relation to the time at which goods are to be regarded as exported from 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 otherwise when they enter the United Kingdom .

(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.

Section 6 Appointment and general duties of Commissioners, etc.

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Section 7 Privileges of Commissioners, etc.

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Section 8 Exercise of powers and performance of duties.

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(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.

Section 8A Disclosure of customs information

(1) HMRC (or anyone acting on their behalf) may disclose to any person information held by them in connection with HMRC's customs functions if the disclosure is made for purposes that are connected with those functions.

(2) In this section “ HMRC's customs functions ” means HMRC's functions in their capacity as a customs service and includes in particular their functions relating to—

(a) the movement of goods or cash into or out of the United Kingdom, and

(b) the imposition, enforcement or other regulation of import duty.

(3) A person who receives information as a result of this section—

(a) may use it only for the purposes for which it was disclosed, and

(b) may not further disclose it without the consent of the Commissioners (which may be general or specific).

(4) If—

(a) a person discloses information in contravention of subsection (3)(b), and

(b) the information relates to a person whose identity is specified in, or can be deduced from, the disclosure,

section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to the disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.

(5) Nothing in this section authorises a disclosure of information if the disclosure would contravene the data protection legislation or would be prohibited by the investigatory powers legislation (but in determining whether a disclosure would do either of those things, the power conferred by subsection (1) is to be taken into account).

(6) In subsection (5)—

“ the data protection legislation ” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);

“ the investigatory powers legislation ” means Parts 1 to 7 and Chapter 1 of Part 9 of the Investigatory Powers Act 2016.

(7) Nothing in this section—

(a) applies to a disclosure made in the exercise of the power conferred by section 8B (1) or (2) of this Act (co-operation with other customs services);

(b) limits the circumstances in which information may be disclosed under section 18(2) of the Commissioners for Revenue and Customs Act 2005 or under any other enactment or rule of law.

(8) In this section—

“ cash ” means—

notes and coins in any currency, and

any bearer-negotiable or other monetary instrument;

“ HMRC ” means Her Majesty's Revenue and Customs.

Section 8B Co-operation with other customs services

(1) HMRC (or anyone acting on their behalf) may co-operate with any other customs service (whether by exchanging information or otherwise) on matters of mutual concern with a view to securing—

(a) the administration of the import duty system,

(b) the prevention or detection of evasion or other fraud relating to import duty, and

(c) the prevention, reduction or elimination of avoidance of a liability to import duty.

(2) HMRC (or anyone acting on their behalf) may co-operate with any other customs service (whether by exchanging information or otherwise) for the purposes of implementing any international obligation of the United Kingdom.

(3) A person who receives information as a result of this section—

(a) may use it only for the purposes of HMRC's customs functions or the functions of the other customs service in question, and

(b) may not further disclose it without the consent of the Commissioners (which may be general or specific).

(4) If—

(a) a person discloses information in contravention of subsection (3)(b), and

(b) the information relates to a person whose identity is specified in, or can be deduced from, the disclosure,

section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to the disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.

(5) Nothing in this section authorises a disclosure of information if the disclosure would contravene the data protection legislation or would be prohibited by the investigatory powers legislation (but in determining whether a disclosure would do either of those things, the powers conferred by subsections (1) and (2) are to be taken into account).

(6) In subsection (5)—

“ the data protection legislation ” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);

“ the investigatory powers legislation ” means Parts 1 to 7 and Chapter 1 of Part 9 of the Investigatory Powers Act 2016.

(7) Nothing in this section limits the circumstances in which information may be disclosed under section 18(2) of the Commissioners for Revenue and Customs Act 2005 or under any other enactment or rule of law.

(8) In this section—

“ HMRC's customs functions ” and “ HMRC ” have the same meaning as in section 8A;

“ international obligation of the United Kingdom ” includes any obligation of the United Kingdom that arises under an international agreement or arrangement to which the United Kingdom is a party (whenever the United Kingdom becomes a party to it).

Section 9 General duties of Commissioners in relation to customs matters concerning the European Communities.

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Section 10 Disclosure by Commissioners of certain information as to imported goods.

(A1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

(2) The information to which this section applies is information contained in any document with which the Commissioners have been provided in pursuance of the Customs and Excise Acts 1979 for the purpose of notifying the importation of any goods, making a declaration in respect of the temporary storage of goods, or making a Customs declaration in respect of any goods, being information of the following descriptions only, namely—

(a) the description of the goods, including any maker’s catalogue number;

(b) the quantities of the goods imported in a particular period, so, however, that if any quantity is given by value it shall not also be given in any other form;

(c) the name of the maker of the goods;

(d) the country of origin of the goods;

(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 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.

Section 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.

Section 12 Power to hold inquiries.

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Section 13 Unlawful assumption of character of officer, etc.

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Section 14 Failure to surrender commission, etc.

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Section 15 Bribery and collusion.

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Section 16 Obstruction of officers, etc.

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Section 17 Disposal of duties, etc.

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Section 18 Remuneration and expenses of Commissioners.

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Section 19 Appointment of ports, etc.

(1) The Commissioners may by order made by statutory instrument appoint and name as a port for the purposes of customs and excise any area in the United Kingdom specified in the order.

(2) The appointment of any port for those purposes made before 1st August 1952 may be revoked, and the name or limits of any such port may be altered, by an order under subsection (1) above as if the appointment had been made by an order under that subsection.

(3) The Commissioners may in any port from time to time appoint boarding stations for the purpose of the boarding of or disembarkation from ships by officers.

Section 20 Approval of wharves

(1) The Commissioners may approve, for such periods ... as they think fit, places for the loading or unloading of goods or of any class or description of goods.

(1A) In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a) specify conditions which must be met before an approval is granted, or

(b) specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B) In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.

(2) The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 20 Approved wharves

(1) In this Act, references to an approved wharf are to—

(a) a place approved under section 20 above; ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) Any person contravening or failing to comply with any condition imposed under regulations under section 20(1A) attaching to an approval by virtue of which a place is an approved wharf is liable on summary conviction to—

(a) a penalty not exceeding £20,000, or

(b) if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

(1B) For the purposes of subsection (1A)(b)—

(a) “the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

(b) the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

(c) if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.

(2) Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is an approved wharf (other than a condition imposed under regulations under section 20(1A)) shall be liable on summary conviction to a penalty of level 3 on the standard scale.

(3) An officer may at any time enter an approved wharf and inspect it and any goods for the time being at the wharf.

Section 20B Approval of aerodromes

(1) The Commissioners may approve an aerodrome for the purposes of the customs and excise Acts.

(2) In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a) specify conditions which must be met before an approval is granted, or

(b) specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(3) In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.

(4) The Commissioners may at any time for reasonable cause revoke or vary the terms of an approval.

(5) This section does not apply in relation to an aerodrome which is a customs and excise airport.

Section 21 Control of movement of aircraft, etc. into and out of the United Kingdom.

(1) Save as permitted by the Commissioners, the commander of an aircraft entering the United Kingdom from a place outside the United Kingdom shall not cause or permit the aircraft to land—

(a) for the first time after its arrival in the United Kingdom; or

(b) at any time while it is carrying passengers or goods brought in that aircraft from a place outside the United Kingdom and not yet cleared,

at any place other than a regulated aerodrome .

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Save as permitted by the Commissioners, no person importing or concerned in importing any goods in any aircraft shall bring the goods into the United Kingdom at any place other than a regulated aerodrome .

(3) Save as permitted by the Commissioners—

(a) no person shall depart on a flight to a place or area outside the United Kingdom from any place in the United Kingdom other than a regulated aerodrome ; and

(b) the commander of any aircraft engaged in a flight from a regulated aerodrome to a place or area outside the United Kingdom shall not cause or permit it to land at any place in the United Kingdom other than a regulated aerodrome specified in the application for clearance for that flight.

(4) Subsections (1) to (3) above shall not apply in relation to any aircraft flying from or to any place or area outside the United Kingdom to or from any place in the United Kingdom which is required by or under any enactment relating to air navigation, or is compelled by accident, stress of weather or other unavoidable cause, to land at a place other than a regulated aerodrome ; but, subject to subsection (5) below,—

(a) the commander of any such aircraft—

(i) shall immediately report the landing to an officer or constable and shall on demand produce to him the journey log book belonging to the aircraft,

(ii) shall not without the consent of an officer permit any goods carried in the aircraft to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the aircraft, and

(iii) shall comply with any directions given by an officer with respect to any such goods; and

(b) no passenger or member of the crew shall without the consent of an officer or constable leave the immediate vicinity of any such aircraft.

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Nothing in subsection (4) above shall prohibit—

(a) the departure of passengers or crew from the vicinity of an aircraft; or

(b) the removal of goods from an aircraft,

where that departure or removal is necessary for reasons of health, safety or the preservation of life or property.

(5A) A person in control of an unregulated aerodrome must take reasonable steps to secure that no aircraft lands at, or departs from, the aerodrome in circumstances in which there would be a contravention of any of subsections (1) to (3).

(6) Any person contravening or failing to comply with any provision of subsections (1) to (4) shall be liable on summary conviction to a penalty of level 4 on the standard scale , or to imprisonment for a term not exceeding 3 months, or to both.

(6A) For the purposes of this Act each of the following is a “regulated aerodrome”—

(a) a customs and excise airport, and

(b) an aerodrome approved under section 20B,

(and any other aerodrome is an “unregulated aerodrome”).

(7) In this Act “ customs and excise airport ” means an aerodrome for the time being designated as a place for the landing or departure of aircraft for the purposes of the customs and excise Acts by an order made by the Secretary of State with the concurrence of the Commissioners which is in force under an Order in Council made in pursuance of section 60 of the Civil Aviation Act 1982 .

(8) References in this section to a place or area outside the United Kingdom do not include references to a place or area in the Isle of Man and in subsection (3)(b) above the reference to a place in the United Kingdom includes a reference to a place in the Isle of Man.

Section 22 Approval of examination stations at regulated aerodromes

(1) The Commissioners may approve, for such periods ... as they think fit, a part of, or a place at, any regulated aerodrome for the loading and unloading of goods and the embarkation and disembarkation of passengers.

(1A) In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a) specify conditions which must be met before an approval is granted, or

(b) specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B) In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.

(2) The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 22A Examination stations

(1) In this Act, references to an examination station are to—

(a) a part of, or a place at, a regulated aerodrome approved under section 22 above; ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) Any person contravening or failing to comply with any condition imposed under regulations under section 22(1A) attaching to an approval by virtue of which a part of, or a place at, a regulated aerodrome is an examination station is liable on summary conviction to—

(a) a penalty not exceeding £20,000, or

(b) if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

(1B) For the purposes of subsection (1A)(b)—

(a) “the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

(b) the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

(c) if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.

(2) Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a part of, or place at, a regulated aerodrome is an examination station (other than a condition imposed under regulations under section 22(1A)) shall be liable on summary conviction to a penalty of level 3 on the standard scale.

Section 23 Control of movement of hovercraft.

(1) The Commissioners may by regulations impose conditions and restrictions as respects the movement of hovercraft and the carriage of goods by hovercraft, and in particular—

(a) may prescribe the procedure to be followed by hovercraft proceeding to or from a port or any regulated aerodrome or customs and excise station, and authorise the proper officer to give directions as to their routes; and

(b) may make provision for cases where by reason of accident, or in any other circumstance, it is impracticable to comply with any conditions or restrictions imposed or directions given as respects hovercraft.

(2) Subsection (1) above shall apply to hovercraft proceeding to or from any approved wharf or temporary storage facility which is not in a port as if it were a port.

(3) If any person contravenes or fails to comply with any regulation made under subsection (1) above, 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 level 3 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.

Section 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 are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018 , 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 detained; 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 £20,000 , 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 subsection (4) above to Northern Ireland, the reference to the Pipe-lines Act 1962 shall have effect as if that Act extended to Northern Ireland.

Section 25 Approval of temporary storage facilities

(1) The Commissioners may approve, for such periods ... as they think fit, places for the deposit of goods imported and subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018. .

(1A) In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a) specify conditions which must be met before an approval is granted, or

(b) specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B) In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.

(2) The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where, by any local Act, provision is made for the landing of goods without needing to comply with all customs formalities in relation to the goods for deposit in temporary storage facilities authorised thereunder, the provisions of this Act relating to goods deposited in temporary storage facilities approved under this section shall have effect in relation to goods deposited in temporary storage facilities authorised under that Act.

Section 25A Temporary storage facilities

(1) In this Act, references to a temporary storage facility are to a place approved—

(a) under section 25 above; ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) Any person contravening or failing to comply with any condition imposed under regulations under section 25(1A) attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to—

(a) a penalty not exceeding £20,000, or

(b) if the contravention or failure to comply is not remedied before such date as is specified in a notice or further notice given to the person by an officer of Revenue and Customs, a penalty not exceeding the sum of £20,000 and the enhanced amount.

(1B) For the purposes of subsection (1A)(b)—

(a) “the enhanced amount” means the sum produced by multiplying £20,000 by the number of notices in respect of which the contravention or failure to comply has not been remedied by the date specified in the notice,

(b) the date specified in a notice must be one that falls after the end of the period of 14 days beginning with the day on which the notice is given, and

(c) if a notice has already been given, a further notice may not be given on or before the date specified in any earlier notice.

(2) Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a temporary storage facility (other than a condition imposed under regulations under section 25(1A)) shall be liable on summary conviction to a penalty of level 3 on the standard scale.

(3) An officer may at any time enter a temporary storage facility and inspect it and any goods for the time being in the temporary storage facility .

Section 26 Power to regulate movements of goods into and out of United Kingdom by land.

(1) The Commissioners may, for the purpose of safeguarding the revenue and for the better enforcement of any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to the importation or exportation of any goods, make regulations—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) appointing places for the examination and entry of and payment of any duty chargeable on any goods being imported or exported by land (referred to in this Act as “ customs and excise stations ”)

....

(1ZA) The Commissioners may, for the purpose of safeguarding the revenue, by regulations—

(a) apply any provision made by or under this Act so that it applies in relation to any road or railway vehicle (with or without modifications),

(b) provide for any provision made by or under this Act not to apply in relation to any road or railway vehicle, and

(c) make provision for the designation of any area as a railway customs area for the purposes of this Act (referred to in this Act as a “railway customs area”).

(1ZB) An area may be designated as a railway customs area if it is—

(a) a place at which goods are loaded onto or unloaded from, or passengers board or disembark from, a railway vehicle before it departs or enters the United Kingdom, or

(b) an area adjoining such a place.

(1ZC) Regulations under this section may make different provision in relation to different classes or descriptions of goods and, in particular, in relation to different classes or descriptions of vehicles.

(1A) In such cases and subject to compliance with such conditions as appear to the Commissioners to be appropriate, the Commissioners may dispense with any requirement of a regulation made under this section

(2) If any person contravenes or fails to comply with any regulation made under subsection (1) above or any condition of a dispensation given under this section he shall be liable on summary conviction to a penalty of level 3 on the standard scale , and any goods in respect of which the offence was committed shall be liable to forfeiture.

Section 27 Officers’ powers of boarding.

(1) At any time while a ship is within the limits of a port, or an aircraft is at an aerodrome , or any other vehicle is—

(a) entering, leaving or about to leave the United Kingdom,

(b) within the prescribed area,

(ba) within a railway customs area,

(c) within the limits of or entering or leaving a port or any land adjacent to a port and occupied wholly or mainly for the purpose of activities carried on at the port,

(d) at, entering or leaving an aerodrome,

(e) at, entering or leaving an approved wharf, temporary storage facility, customs warehouse or free zone, or

(f) at, entering or leaving any such premises as are mentioned in subsection (1) of section 112 below,

any officer and any other person duly engaged in the prevention of smuggling may board the vehicle and remain therein and rummage and search any part thereof.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The Commissioners may station officers in any ship at any time while it is within the limits of a port, and if the master of any ship neglects or refuses to provide—

(a) reasonable accommodation below decks for any officer stationed therein; or

(b) means of safe access to and egress from the ship in accordance with the requirements of any such officer,

the master shall be liable on summary conviction to a penalty of level 2 on the standard scale .

Section 28 Officers’ powers of access, etc.

(1) Without prejudice to section 27 above, the proper officer shall have free access to every part of any ship or aircraft at a port or aerodrome and of any other vehicle which falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is brought to a customs and excise station, and may—

(a) cause any goods to be marked before they are unloaded from that vehicle ;

(b) lock up, seal, mark or otherwise secure any goods carried in the vehicle or any place or container in which they are so carried; and

(c) break open any place or container which is locked and of which the keys are withheld.

(2) Any goods found concealed on board any such vehicle shall be liable to forfeiture.

Section 29 Officers’ powers of detention of ships, etc.

(1) Where, in the case of a vehicle of which due report has been made under section 35 below, any goods are still on board that vehicle at the expiration of the relevant period, the proper officer may detain that vehicle until there have been repaid to the Commissioners—

(a) any expenses properly incurred in watching and guarding the goods beyond the relevant period, except, in the case of a ship or aircraft, in respect of the day of clearance inwards; and

(b) where the goods are removed by virtue of any provision of the Customs and Excise Acts 1979 from the ship, aircraft or vehicle to a Queen’s warehouse, the expenses of that removal.

(2) In subsection (1) above, “ the relevant period ” means—

(a) in the case of a ship or vehicle other than an aircraft , 21 clear days from the date of making due report of the ship or vehicle under section 35 below or such longer period as the Commissioners may in any case allow;

(b) in the case of an aircraft, 7 clear days from the date of making due report of the aircraft under that section or such longer period as the Commissioners may in any case allow.

(3) Where, in the case of—

(a) any derelict or other ship or aircraft coming, driven or brought into the United Kingdom under legal process, by stress of weather or for safety; or

(b) any vehicle in Northern Ireland which suffers any mishap.

it is necessary for the protection of the revenue to station any officer in charge thereof, whether on board or otherwise, the proper officer may detain that ship, aircraft or vehicle until any expenses thereby incurred by the Commissioners have been repaid.

Section 30 Control of movement of uncleared goods within or between port or airport and other places.

(1) The Commissioners may from time to time give general or special directions as to the manner in which, and the conditions under which, goods to which this section applies, or any class or description of such goods, may be moved—

(a) within the limits of any port, railway customs area or regulated aerodrome , or

(b) between any port, railway customs area or regulated aerodrome and any other place.

(2) This section applies to goods chargeable with any duty which has not been paid, to drawback goods, and to any other goods which are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018 .

(3) Any directions under subsection (1) above may require that any goods to which this section applies shall be moved only—

(a) by persons licensed by the Commissioners for that purpose;

(b) in such vehicles or by such other means as may be approved by the Commissioners for that purpose;

and any such licence or approval may be granted for such period and subject to such conditions and restrictions as the Commissioners think fit and may be revoked at any time by the Commissioners.

(4) Any person contravening or failing to comply with any direction given or condition or restriction imposed, or the terms of any licence granted, by the Commissioners under this section shall be liable on summary conviction to a penalty of level 2 on the standard scale .

Section 31 Control of movement of goods to and from inland clearance depot, etc.

(1) The Commissioners may by regulations impose conditions and restrictions as respects—

(a) the movement of imported goods between the place of importation and a place approved by the Commissioners for the discharge of a Customs procedure in respect of such goods , a free zone or a place of exportation of such goods ; and

(aa) the movement of goods between—

(i) a free zone and a place approved by the Commissioners for the discharge of a Customs procedure in respect of such goods,

(ii) such a place and a free zone, and

(iii) a free zone and another free zone;

(b) the movement of goods intended for export between a place approved by the Commissioners for the examination of such goods ... and the place of exportation.

(2) Regulations under subsection (1) above may in particular—

(a) require the goods to be moved within such period and by such route as may be specified by or under the regulations;

(b) require the goods to be carried in a vehicle or container complying with such requirements and secured in such manner as may be so specified;

(c) prohibit, except in such circumstances as may be so specified, any unloading or loading of the vehicle or container or any interference with its security.

(2A) Any documents required to be made or produced as a result of regulations made under subsection (1) above shall be made or produced in such form and manner and contain such particulars as the Commissioners may direct; but the Commissioners may relax any requirement imposed under the regulations that any specific document be made or produced and if they do so may impose substituted requirements.

(3) If any person contravenes or fails to comply with any regulation under subsection (1) above or any requirement imposed by or under any such regulation or a direction made under subsection (2A) above or any requirement imposed under that subsection , that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of level 4 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.

Section 32 Penalty for carrying away officers.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 33 Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc.

(1) The vehicle operator of a vehicle which is an aircraft or railway vehicle shall permit an officer at any time to board the vehicle and inspect—

(a) the vehicle and any goods loaded therein; and

(b) all documents relating to the vehicle or to goods or persons carried therein;

and an officer shall have the right of access at any time to any place to which access is required for the purpose of any such inspection.

(2) The person in control of any aerodrome or railway customs area shall permit an officer at any time to enter upon and inspect the aerodrome or railway customs area and all buildings and goods thereon.

(3) The person in control of an aerodrome licensed under any enactment relating to air navigation or authorised by a certificate under the Aerodromes Regulation and, if so required by the Commissioners, the person in control of any other aerodrome shall—

(a) keep a record in such form and manner as the Commissioners may approve of all aircraft arriving at or departing from the aerodrome;

(b) keep that record available and produce it on demand to any officer, together with all other documents kept on the aerodrome which relate to the movement of aircraft; and

(c) permit any officer to make copies of and take extracts from any such record or document.

(3A) If so required by the Commissioners, the person in control of a railway customs area shall—

(a) keep a record in such form and manner as the Commissioners may approve of all railway vehicles arriving at or departing from the area,

(b) keep that record available and produce it on demand to any officer, together with all other documents kept in the area which relate to the movement of railway vehicles, and

(c) permit any officer to make copies of and take extracts from any such record or document.

(4) If any person contravenes or fails to comply with any of the provisions of this section he shall be liable on summary conviction to a penalty of level 4 on the standard scale or to imprisonment for a term not exceeding 3 months, or to both.

(5) In this section “the Aerodromes Regulation” means Commission Regulation ( EU ) No 139/2014 of 12 February 2014 laying down requirements and administrative procedures related to aerodromes pursuant to Regulation (EC) No 216/2008 of the European Parliament and of the Council.

Section 34 Power to prevent flight of aircraft or departure of railway vehicles .

(1) If it appears to any officer or constable that an aircraft is intended or likely to depart for a destination outside the United Kingdom and the Isle of Man from—

(a) any place other than a regulated aerodrome ; or

(b) a regulated aerodrome before the aircraft is cleared for departure ,

he may give such instructions and take such steps by way of detention of the aircraft or otherwise as appear to him necessary in order to prevent the flight.

(1A) If it appears to any officer or constable—

(a) that a railway vehicle is intended or likely to depart for a destination outside the United Kingdom, and

(b) that—

(i) the last place at which goods may be loaded onto or unloaded from, or passengers may board or disembark from, the vehicle before it leaves the United Kingdom is not within a railway customs area, or

(ii) it is intended or likely to depart from a railway customs area before being cleared for departure,

the officer or constable may give such instructions and take such steps by way of detention of the vehicle or otherwise as appear necessary in order to prevent its departure.

(2) Any person who contravenes any instructions given under subsection (1) or (1A) above shall be liable on summary conviction to a penalty of level 4 on the standard scale , or to imprisonment for a term not exceeding 3 months, or to both.

(3) If an aircraft flies or railway vehicle departs in contravention of any instruction given under subsection (1) or (1A) above or flies or departs notwithstanding any steps taken to prevent the flight or departure , the owner and the vehicle operator thereof shall, without prejudice to the liability of any other person under subsection (2) above, each be liable on summary conviction to a penalty of level 4 on the standard scale , or to imprisonment for a term not exceeding 3 months, or to both, unless he proves that the flight or departure took place without his consent or connivance.

Section 35 Report inwards.

(1) Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every vehicle to which this section applies . . . .

(2) This section applies to every ship arriving , or expected to arrive, 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 which have not yet been declared for a Customs procedure .

(3) This section applies to every aircraft arriving , or expected to arrive, 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 without yet having made a Customs declaration ; or

(ii) bound for a destination outside the United Kingdom.

(3A) This section applies to every vehicle (other than a ship or aircraft) arriving, or expected to arrive, at any place in the United Kingdom—

(a) from any place outside the United Kingdom; or

(b) carrying any goods brought in the vehicle from a place outside the United Kingdom which have not yet been declared for a Customs procedure.

(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 level 3 on the standard scale ; 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 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 level 3 on the standard scale .

(7) If at any time after a vehicle carrying goods brought therein from any place outside the United Kingdom arrives in the United Kingdom, or in or over United Kingdom waters , . . . 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 vehicle operator . . . shall be liable on summary conviction to a penalty of level 3 on the standard scale .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) References in this section and in section 35A to a place, area or destination outside the United Kingdom do not include referenes to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.

Section 35A Obligation to confirm making of Customs declaration: particular vehicle operators

(1) The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—

(a) a Customs declaration has been made in respect of them, or

(b) the vehicle operator reasonably believes that a Customs declaration has been made in respect of them.

(2) The regulations may require the confirmation to be given in accordance with provision made by the regulations.

(3) A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.

Section 36 Provisions as to Her Majesty’s ships, etc.

(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 and the Isle of Man 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 level 3 on the standard scale .

(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 level 3 on the standard scale .

(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.

Section 37A Initial and supplementary entries.

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Section 37B Postponed entry.

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Section 37C Provisions supplementary to ss. 37A and 37B.

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Section 38B Correction and cancellation of entry.

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Section 39 Entry of surplus stores.

(A1) This section applies only for excise duty purposes.

(1) Surplus stores of any ship, aircraft or railway vehicle —

(a) may remain on board the ship, aircraft or railway vehicle without payment of duty; or

(b) may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.

This is subject to subsection (2) below.

(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.

Section 40 Removal of chargeable goods to Queen’s warehouse.

(1) The proper officer may remove chargeable goods to a Queen’s warehouse in any of the following cases—

(a) where the goods have not been presented to Customs on import in accordance with Part 1 of the Taxation (Cross-border Trade) Act 2018 within the relevant number of days from the day on which the goods were imported;

(b) where the goods have not been moved to a temporary storage facility in accordance with paragraph 1 of Schedule 1 to that Act within the relevant number of days from the day on which the goods were required to be so moved;

(c) where a Customs declaration has not been made in respect of the goods within the relevant number of days from the day on which the goods were presented to Customs on import;

(d) where a document which is required to accompany a Customs declaration is not made available to Her Majesty’s Revenue and Customs within the relevant number of days from the day on which it was required to be made available;

(e) where the 90 day period referred to in paragraph 1 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 has ended and the goods have not been released to a Customs procedure within the relevant number of days from the day on which that period ended;

(f) where the goods have been released to a Customs procedure but have not been removed from a temporary storage facility within the relevant number of days from the day on which the goods were released to the procedure;

(g) where an officer of Revenue and Customs requires goods to be made available for examination and the goods are not made available within 21 days of the requirement being imposed; or

(h) where goods have been imported by sea and do not constitute a significant proportion of the ship’s cargo, 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.

(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 compliance with the customs formalities in respect of the goods .

(3) Without prejudice to section 99(3) below, if the relevant customs formalities are not complied with in respect of any goods deposited in a Queen’s warehouse by the proper officer under this section ...—

(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 the goods .

(4) In this section—

(a) “the relevant number of days” means—

(i) where the goods have been imported by air, 7 clear days, and

(ii) in any other case, 14 clear days;

(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 vehicle by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that vehicle—

(a) “the relevant date” means the date of the removal of the restriction; and

(b) the relevant number of days referred to in any paragraph of subsection (1) other than paragraph (d) is counted from the day on which the restriction is removed rather than the day referred to within the paragraph concerned.

Section 41 Failure to comply with customs formalities .

Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979 —

(a) any person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, or

(b) any person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,

shall be liable on summary conviction to a penalty of level 2 on the standard scale , and the goods in question shall be liable to forfeiture ... .