Customs and Excise Management Act 1979

Offence of handling goods subject to unpaid excise duty.

Meaning for this Part of “dutiable or restricted goods”.

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

Registered excise dealers and shippers regulations.

Offences in relation to agricultural levies.

Designation of free zones.

Registered excise dealers and shippers.

Offences in relation to agricultural levies.

Designation of free zones.

Registered excise dealers and shippers.

Duty of revenue traders to keep records.

Provisions as to detention, seizure and condemnation of goods, etc.

Forfeiture of spirits.

Deficiency in certain goods moved by pipe-line.

Bonds and security.

Service of process.

Bonds and security.

Offence of taking preparatory steps for evasion of excise duty.

Offence of handling goods subject to unpaid excise duty.

Proof of certain documents.

Proof of certain other matters.

Meaning for this Part of “dutiable or restricted goods”.

Offence of handling goods subject to unpaid excise duty.

Offence of taking preparatory steps for evasion of excise duty.

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

Offence of handling goods subject to unpaid excise duty.

Game licences. S.R. & O. 1908/844.

Citation and commencement.

Offence of handling goods subject to unpaid excise duty.

157A

• (1) The proper officer of Revenue and Customs may require any person entering or leaving the United Kingdom—

• (a) to produce the person's passport or travel documents for examination, or

• (b) to answer any questions put by the proper officer of Revenue and Customs about the person's journey.

• (2) In subsection (1) “passport” means—

• (a) a United Kingdom passport (within the meaning of the Immigration Act 1971),

• (b) a passport issued by or on behalf of the authorities of a country or territory outside the United Kingdom, or by or on behalf of an international organisation, or

• (c) a document that can be used (in some or all circumstances) instead of a passport.

• (3) Subsections (1) and (2) apply in relation to a transit air passenger arriving at the passenger's final destination in the United Kingdom as they apply in relation to a person entering the United Kingdom.

• (4) For the purposes of subsection (3) a transit air passenger is a person—

• (a) who has arrived by air in the United Kingdom; and

• (b) whose journey is continued or resumed by air to a destination in the United Kingdom which is not the place where the person is regarded for the purposes of this section as entering the United Kingdom;

and the passenger's final destination is the destination of the continued or resumed journey.

164A

• (1) The provisions of this Act which fall within subsection (2) (search powers for officers of Revenue and Customs etc.) apply in accordance with subsection (3)—

• (a) for the purposes of searching for cash—

• (i) which is recoverable property or is intended by any person for use in unlawful conduct; and

• (ii) the amount of which is not less than the minimum amount;

• (b) for the purposes of searching for cash to ensure compliance with the Cash Control Regulation; or

• (c) for purposes connected to any such purposes.

• (2) The provisions of this Act which fall within this subsection are—

• (a) section 28(1) (powers of access etc.);

• (b) section 77(1) and (2) (information powers);

• (c) section 159(1) to (4) (powers to examine and take account of goods); and

• (d) section 164 (power to search persons including intimate searches).

• (3) Those provisions apply for the purposes mentioned in subsection (1) as if—

• (a) any reference in them to goods included a reference to cash; and

• (b) in section 164(1)—

• (i) the reference to an article were a reference to cash; and

• (ii) paragraphs (a) and (b) were omitted.

• (4) The Treasury may by regulations provide for—

• (a) any provision of this Act to apply with modifications for the purposes of the provisions applied by subsections (1) to (3), or

• (b) any other enactment to apply, with or without modifications, for the purposes of the provisions so applied.

• (5) This section does not limit the scope of any powers that exist apart from this section (whether under this Act or otherwise).

• (6) In this section—

• “the 2002 Act” means the Proceeds of Crime Act 2002;

• “cash”—so far as relating to purposes falling within subsection (1)(a) above, has the meaning given by section 289(6) and (7) of the 2002 Act; andso far as relating to purposes falling within subsection (1)(b) above, has the same meaning as in the Cash Control Regulation;

• “the Cash Control Regulation” means Regulation (EC) No. 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the European Union ;

• “minimum amount” has the meaning given by section 303 of the 2002 Act;

• “modifications” includes omissions;

• “recoverable property” has the meaning given by section 316(1) of the 2002 Act;

• “unlawful conduct” has the meaning given by section 241 of the 2002 Act.

112A

• (1) The power in section 112(1) includes power to inspect any business documents that are on the premises.

• (2) “Business documents” means documents (or copies of documents) that relate to the carrying on of the revenue trader's trade, whether or not ones that a person may be required to produce under section 118B.

• (3) Subsections (4) to (8) of section 118B apply to documents inspected under section 112(1) as they apply to documents produced under section 118B.

• (4) The power in section 112(1) also includes power—

• (a) to mark items that have been examined or inspected, and anything containing such items, for the purpose of indicating that they have been examined or inspected, and

• (b) to obtain and record information (whether electronically or otherwise) relating to the premises, items and documents that have been examined or inspected.

118BA

• (1) An officer may by notice in writing require a person to provide documents if—

• (a) they are reasonably required by the officer for the purpose of protecting, securing, collecting or managing revenues derived from duties of excise, and

• (b) the officer has reasonable cause to believe that the person is in possession or control of them.

• (2) An officer may not give a notice under this section without the approval of the tribunal.

• (3) An application for approval may be made without notice (except as required under subsection (4)).

• (4) The tribunal may not give its approval unless—

• (a) it is satisfied that, in the circumstances, the officer proposing to give the notice is justified in doing so,

• (b) the person to whom the notice is to be given has been told that the documents are required and given a reasonable opportunity to make representations to an officer, and

• (c) the tribunal has been given a summary of any representations made by that person.

• (5) Paragraphs (b) and (c) of subsection (4) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the protection, security, collection or management of revenues derived from duties of excise.

• (6) A decision of the tribunal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

• (7) The following provisions of Schedule 36 to the Finance Act 2008 apply to a notice under this section as they apply to an information notice—

• (a) paragraphs 7 and 8 (complying with notices and producing copies of documents),

• (b) paragraphs 15 and 16 (powers to copy and remove documents),

• (c) Part 4 (restrictions on powers) except paragraphs 21, 21A and 28, and

• (d) Part 9 (miscellaneous provisions and interpretation) so far as relevant to the provisions listed above.

• (8) The powers in this section apply to information as they apply to documents (and “documents” is to be read accordingly).

• (9) Nothing in this section affects or limits section 118B.

118BB

• (1) This section applies to premises if an officer has reasonable cause to believe that—

• (a) the premises are used in connection with the supply, importation or exportation of goods of a class or description chargeable with a duty of excise, and

• (b) any such goods, or documents relating to any such goods, are on the premises.

• (2) The officer may at any reasonable time enter and inspect the premises and inspect—

• (a) any goods found on the premises, and

• (b) any documents found on the premises that appear to the officer to relate to the supply, importation or exportation of goods of a class or description chargeable to duty of excise.

• (3) For the purposes of this section—

• (a) it does not matter if the premises are used partly for a purpose mentioned in subsection (1)(a) and partly for other purposes (including as a dwelling), but

• (b) the officer may not enter or inspect any part of the premises that is used solely as a dwelling.

• (4) Premises used to hold or store goods in connection with their supply, importation or exportation are taken to be premises used in connection with the supply, importation or exportation of goods, regardless of who owns or occupies the premises.

118BC

• (1) Subsection (2) applies to premises if an officer has reasonable cause to believe that—

• (a) section 10 gaming is taking place, has taken place or is about to take place on the premises, or

• (b) machines are located on the premises in respect of which a person is, has been or is about to become liable for machine games duty.

• (2) The officer may at any reasonable time enter and inspect the premises and inspect—

• (a) accounts, records and other documents in the custody or control of any relevant person, and

• (b) any relevant equipment.

• (3) Subsection (1) does not permit an officer to enter or inspect a particular part of premises if—

• (a) the officer has no reasonable cause to believe that paragraph (a) or, as the case may be, (b) of that subsection is satisfied with respect to that particular part, and

• (b) the part is used solely as a dwelling.

• (4) An officer may at any reasonable time (whether or not as part of an inspection under subsection (2)) require a relevant person or anyone acting on such a person's behalf—

• (a) to open relevant equipment, and

• (b) to carry out any other operation that may be necessary to enable the officer to ascertain whether any gaming duty or machine games duty is payable in respect of it and, if so, how much.

• (5) A “relevant person” is—

• (a) in relation to gaming duty, a person who is engaging, or whom the officer reasonably suspects of engaging, in section 10 gaming or in any activity by reason of which the person is or may become liable to gaming duty, and

• (b) in relation to machine games duty, a person who is, has been or is about to become liable to machine games duty or whom the officer reasonably suspects of being, having been or being about to become so liable.

• (6) “Relevant equipment” is—

• (a) in relation to gaming duty, equipment that is being, or the officer reasonably suspects of having been or of being intended to be, used on the premises for or in connection with section 10 gaming, and

• (b) in relation to machine games duty, any equipment that is, or the officer reasonably suspects of being, a machine in respect of which a person is, has been or may become liable to machine games duty and any other equipment used in connection with such a machine.

• (7) In this section—

• (a) “section 10 gaming” means gaming to which section 10 of the Finance Act 1997 applies, and

• (b) a reference to premises where a machine is located is to be read in accordance with Part 1 of Schedule 24 to the Finance Act 2012.

118BD

• (1) If an officer, in the course of exercising a power under section 118BB , 118BC or 118BCA, finds reason to believe that the premises are owned or used by a revenue trader (within the meaning of section 112), the officer may also exercise any power that the officer could have exercised under section 112 if the officer had entered the premises under that section.

• (2) Subsections (4) to (8) of section 118B apply to documents inspected under section 118BB , 118BC or 118BCA, as they apply to documents produced under section 118B.

• (3) The powers under sections 118BB , 118BC and 118BCA include power—

• (a) to mark items that have been inspected, and anything containing such items, for the purpose of indicating that they have been inspected, and

• (b) to obtain and record information (whether electronically or otherwise) relating to the premises, items and documents that have been inspected.

SCHEDULE 2A

Interpretation

1

In this Schedule, references (however expressed) to a thing being detained are references to a thing being detained as liable to forfeiture under the customs and excise Acts.

Period of detention

2

• (1) This paragraph applies where a thing is detained.

• (2) The thing may be detained for 30 days beginning with the day on which the thing is first detained.

• (3) The thing is deemed to be seized as liable to forfeiture under the customs and excise Acts if its detention ceases to be authorised under this paragraph.

Notice of detention

3

• (1) The Commissioners must take reasonable steps to give written notice of the detention of any thing, and of the grounds for the detention, to any person who to their knowledge was, at the time of the detention, the owner or one of the owners of the thing.

• (2) But notice need not be given under sub-paragraph (1) if the detention occurred in the presence of—

• (a) the person whose offence or suspected offence occasioned the detention,

• (b) the owner or any of the owners of the thing detained or any servant or agent of such an owner, ...

• (ba) a person who has (or appears to have) possession or control of the thing being detained,

• (c) in the case of any thing detained on or from a ship or aircraft, the master or commander, or

• (d) in the case of any thing detained on or from any other vehicle, the vehicle operator.

Unauthorised removal or disposal: penalties etc

4

• (1) This paragraph applies where a thing is detained and, with the agreement of a person within sub-paragraph (2) (“the responsible person”), the thing remains at the place where it is first detained (rather than being removed and detained elsewhere).

• (2) A person is within this sub-paragraph if the person is—

• (a) the person whose offence or suspected offence occasioned the detention,

• (b) the owner or any of the owners of the thing detained or any servant or agent of such an owner,

• (c) a person who has (or appears to have) possession or control of the thing being detained,

• (d) in the case of any thing detained on a ship or aircraft, the master or commander,

• (e) in the case of any thing detained on any other vehicle, the vehicle operator, or

• (f) a person whom the person who detains the thing reasonably believes to be a person within any of paragraphs (a) to (e).

• (3) If the responsible person fails to prevent the unauthorised removal or disposal of the thing from the place where it is detained, that failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

• (4) The removal or disposal of the thing is unauthorised unless it is done with the permission of a proper officer of Revenue and Customs.

• (5) Where any duty of excise is payable in respect of the thing—

• (a) the penalty is to be calculated by reference to the amount of that duty (whether it has been paid or not), and

• (b) section 9 of the Finance Act 1994 has effect as if in subsection (2)(a) the words “5 per cent of” were omitted.

• (6) If no duty of excise is payable in respect of the thing, that section has effect as if the penalty provided for by subsection (2)(b) of that section were whichever is the greater of—

• (a) the value of the thing at the time it was first detained, or

• (b) £250.

5

• (1) This paragraph applies where—

• (a) a thing is detained at a revenue trader's premises,

• (b) the thing is liable to forfeiture under the customs and excise Acts, and

• (c) without the permission of a proper officer of Revenue and Customs, the thing is removed from the trader's premises, or otherwise disposed of, by any person.

• (2) The Commissioners may seize, as liable to forfeiture under the customs and excise Acts, goods of equivalent value to the thing, from the revenue trader's stock.

• (3) For the purposes of this paragraph, a revenue trader's premises include any premises used to hold or store anything for the purposes of the revenue trader's trade, regardless of who owns or occupies the premises.

60A

• (1) The Commissioners may by regulations make provision in relation to goods for use on a ship, aircraft or railway vehicle as stores.

• (2) The provision that may be made by regulations under subsection (1) includes—

• (a) provision permitting, in specified circumstances, goods to be shipped or carried as stores without payment of duty or on drawback;

• (b) provision requiring authorisation to be obtained, in specified circumstances, for goods to be shipped or carried as stores as mentioned in paragraph (a) above;

• (c) provision about obtaining such authorisation;

• (d) provision enabling such authorisation to be withdrawn in specified circumstances;

• (e) provision for the supply, shipping or carriage of goods as stores as mentioned in paragraph (a) above to be subject to specified conditions or restrictions;

• (f) provision as to any procedure to be followed in supplying goods to be shipped or carried as stores as mentioned in paragraph (a) above.

• (3) Regulations made by virtue of subsection (2)(a) may include—

• (a) provision requiring duty to be paid on goods shipped or carried as stores without payment of duty or on drawback where those goods are—

• (i) consumed on a journey of a specified description; or

• (ii) consumed in specified circumstances in port;

• (b) provision as to the persons by whom such duty is payable;

• (c) provision about the way in which, and the time at which, such duty is to be paid; and

• (d) provision for goods, in specified circumstances, to be treated as having been consumed on a journey or in port.

• (4) The provision that may be made by regulations under this section includes—

• (a) different provision for different cases; and

• (b) incidental, supplemental, consequential or transitional provision or savings.

• (5) In this section “specified” means—

• (a) specified in regulations made under this section; or

• (b) specified by the Commissioners under such regulations.

Game licences. S.R. & O. 1908/844.

Citation and commencement.

118BCA

• (1) Subsection (2) applies to premises if an officer has reasonable cause to believe that—

• (a) betting facilities are being provided, have been provided or are to be provided there,

• (b) a totalisator is being operated, has been operated or is to be operated there, or

• (c) any business in respect of which a person is or may become liable to remote gaming duty is being carried on, has been carried on or is to be carried on there.

• (2) The officer may at any reasonable time enter and inspect the premises and inspect—

• (a) accounts, records and other documents in the custody or control of a relevant person, and

• (b) any relevant equipment.

• (3) Subsection (1) does not permit an officer to enter or inspect a particular part of premises if—

• (a) the officer has no reasonable cause to believe that paragraph (a), (b) or (as the case may be) (c) of that subsection is satisfied with respect to that particular part, and

• (b) that part is used only as a dwelling.

• (4) An officer may at any reasonable time (whether or not as part of an inspection under subsection (2)) require a relevant person or anyone acting on such a person's behalf—

• (a) to open any relevant equipment, and

• (b) to carry out any other operation that may be necessary to enable the officer to ascertain whether any general betting duty, pool betting duty or remote gaming duty is payable in respect of it and, if so, how much.

• (5) A “relevant person” is a person—

• (a) who by virtue of being a bookmaker, being treated by section 133 of the Finance Act 2014 as a bookmaker or providing facilities for making bets is liable to general betting duty,

• (b) who by virtue of being a bookmaker is liable to pool betting duty,

• (c) who by virtue of entering into arrangements for chargeable persons to participate in remote gaming is liable to remote gaming duty, or

• (d) who is reasonably suspected by the officer of being, having been or being about to become liable as mentioned in paragraph (a), (b) or (c).

• (6) “Relevant equipment” is equipment that is being, or that the officer reasonably suspects of having been or of being intended to be, used on the premises for or in connection with any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188).

• (7) Expressions used in this section and Part 3 of the Finance Act 2014 have the same meanings in this section as in that Part.

60B

• (1) This section applies if a person fails to comply with—

• (a) any provision made by or under regulations under section 60A; or

• (b) any condition or restriction imposed under such regulations.

• (2) The person's failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) (but see subsection (4)).

• (3) Any goods in respect of which the person fails to comply with the provision, condition or restriction are liable to forfeiture.

• (4) Subsection (2) does not apply if, as a result of the failure, the person is liable to pay a penalty under Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) or Schedule 56 to that Act (penalty for failure to make payments on time).

35A

• (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.

Breach of applicable export provisions etc

52A

• (1) This section applies to any goods the export of which is required to be made in accordance with the applicable export provisions.

• (2) If any person contravenes or fails to comply with any of the requirements—

• (a) the person is guilty of an offence, and

• (b) the goods are liable to forfeiture.

• (3) A person guilty of an offence under subsection (2) in a case where the goods are dutiable or restricted goods is liable on summary conviction to a penalty of—

• (a) £20,000, or

• (b) three times the value of the goods,

whichever is the greater.

• (4) A person guilty of an offence under subsection (2) in any other case is liable on summary conviction to a penalty of level 4 on the standard scale.

• (5) If—

• (a) in breach of the applicable export provisions, any dutiable or restricted goods fail to be exported from the United Kingdom by the time by which they were required to be exported, and

• (b) notice of the failure is not immediately given to an officer of Revenue and Customs,

the goods are (in addition to being liable to forfeiture under subsection (2)) subject to the control of an officer of Revenue and Customs as mentioned in subsection (6) even if the procedure provided for by the applicable export provisions is discharged.

• (6) An officer of Revenue and Customs may—

• (a) require any person to provide such information and documents to the officer as may be specified by the officer, and

• (b) require the goods to be moved to, and kept in, such place as may be specified by the officer.

• (7) Any person who contravenes or fails to comply with a requirement imposed under subsection (6) is liable on summary conviction to a penalty of £20,000.

160ZA

• (1) This section applies if, for the purpose of verifying any Customs declaration or any document required to accompany it—

• (a) goods are examined under section 159, or

• (b) a sample of any goods is taken under section 160.

• (2) The declarant is entitled to be present or represented when the goods are examined or the sample is taken.

• (3) The Commissioners may require the declarant to be present or represented when the goods are examined or the sample is taken, and a person who, without reasonable excuse, contravenes or fails to comply with a direction under this subsection is liable on summary conviction to a penalty of level 3 on the standard scale.

• (4) Once any goods have been examined or a sample from them has been taken (“the examined or sampled goods”), the Commissioners are entitled to regard the examined or sampled goods as representative of all the goods (“the declared goods”) in respect of which the declaration is made.

• (5) But if the declarant proves to the satisfaction of the Commissioners that the examined or sampled goods do not represent all the declared goods, the declarant may require the Commissioners to re-examine any of the declared goods or take a further sample from them.

• (6) If the declared goods are no longer under the control of the Commissioners, they may refuse the request if they are not satisfied that the declared goods have remained in the same condition as they were in when they ceased to be under the control of the Commissioners.

• (7) In this section “the declarant”, in relation to a Customs declaration in respect of any goods, means—

• (a) the person who has made the declaration, or

• (b) the person on whose behalf it was made.

Application to hovercraft.

8A

• (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, andany bearer-negotiable or other monetary instrument;

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

Co-operation with other customs services

8B

• (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.