Customs and Excise Management Act 1979

JurisdictionUK Non-devolved
Citation1979 c. 2


Customs and Excise Management Act 1979

1979 CHAPTER 2

An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

[22nd February 1979]

B e it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

I Preliminary

Part I

Preliminary

S-1 Interpretation.

1 Interpretation.

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

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

‘approved route’ has the meaning given by section 26 below;

‘approved wharf’ has the meaning given by section 20 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 called into actual service, or embodied;

‘assigned matter’ means any matter in relation to which the Commissioners are for the time being required in pursuance of any enactment to perform any duties;

‘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 1894 , so, however, as not to include a ship registered in any country other than the United Kingdom, the Channel Islands, the Isle of Man or a colony within the meaning of the British Nationality Act 1948 ;

‘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;

‘coasting ship’ has the meaning given by section 69 below;

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

‘the Commissioners’ means the Commissioners of Customs and Excise;

‘Community transit goods’—

( a ) in relation to imported goods, means—

(i) goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or

(ii) goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;

( b ) in relation to goods for exportation, means—

(i)goods which have been imported as mentioned in paragraph (a )(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or
(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;

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

the Alcoholic Liquor Duties Act 1979 ,

the Hydrocarbon Oil Duties Act 1979 ,

the Matches and Mechanical Lighters Duties Act 1979 ,and

the Tobacco Products Duty Act 1979 ;

‘customs warehouse’ means a place of security approved by the Commissioners under subsection (2) (whether or not it is also approved under subsection (1)) of section 92 below;

‘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;

‘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 22 below;

‘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;

‘goods’ includes stores and baggage;

‘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 they are delivered out of charge, 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 pipeline, includes the owner of the pipeline;

‘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 in Scotland the Lord Advocate 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;

‘nautical mile’ means a distance of 1,852 metres;

‘night’ means the period between 11 pm and 5 am;

‘occupier’, in relation to any bonded premises, means the 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 section 37 below 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 Northern 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, shipper 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;

‘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; and

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

‘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, whether or not that trade or business is an excise licence trade, and includes a registered club;

‘ship’ and ‘vessel’ include any boat or...

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