Customs and Excise Management Act 1979

• (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).

Special provisions as to proof in Northern Ireland.

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Registered excise dealers and shippers regulations.

Duty of revenue traders and others to furnish information and produce documents.

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

Forfeiture of ships, etc. used in connection with goods liable to forfeiture.

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

Time limits for proceedings.

Bonds and security.

Proof of certain documents.

Bonds and security.

Powers to make regulations about movement of goods

166A

• (1) The Commissioners may by regulations make provision for the purpose of monitoring, or controlling, the movement of goods that pose, or might pose, a risk to—

• (a) public health or public safety,

• (b) national security, or

• (c) the environment (including the health of animals or plants).

• (2) The Commissioners may by regulations make provision for the purpose of implementing any international obligation of the United Kingdom relating to the movement of goods.

• (3) Regulations under subsection (1) or (2) may, in particular, include provision—

• (a) requiring records to be kept or information to be provided,

• (b) requiring declarations to be made,

• (c) requiring or authorising persons or vehicles to be searched,

• (d) requiring or authorising samples of goods to be taken,

• (e) requiring or authorising goods to be examined, sealed, locked, marked, seized, detained or disposed of, or

• (f) otherwise imposing restrictions or prohibitions with respect to the movement of goods.

• (4) A reference in this section to the movement of goods is to their movement into or out of the United Kingdom or within the United Kingdom, and includes a reference to their loading or unloading.

• (5) In this section “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).

• (6) The power to make regulations under subsection (2) in relation to an international obligation arising under an international agreement or arrangement is capable of being exercised before the international agreement or arrangement comes into effect.

166B

• (1) Regulations under section 166A may include provision—

• (a) disapplying or simplifying specified requirements imposed by the relevant legislation in relation to things required or authorised to be done by authorised economic operators, or

• (b) requiring the Commissioners or the Treasury to have regard to the status of a person as an authorised economic operator when considering whether or not, or how, to exercise any power or other function for the purposes of the relevant legislation.

• (2) In this section—

• “authorised economic operators” means persons authorised as such in accordance with provision made by the relevant legislation;

• “the relevant legislation” means—this Act and subordinate legislation made under it, andprovisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation).

• (3) Regulations made by virtue of this section may, in particular—

• (a) specify the criteria to be applied in determining whether or not any person should be an authorised economic operator;

• (b) specify those criteria by reference to professional standards of competence (as set by any specified person) or by reference to anything else (including the judgment of any person as to suitability);

• (c) make provision for a person's status as an authorised economic operator to be subject to compliance with conditions specified in the regulations or in the authorisation;

• (d) establish different classes of authorised economic operator.

166C

• (1) Regulations under section 166A may—

• (a) confer a discretion;

• (b) authorise fees to be charged in respect of the exercise of a function of the Commissioners, the Treasury or another public body;

• (c) make provision for enforcement, including provision about civil sanctions;

• (d) make provision for reviews or appeals in relation to decisions made in the exercise of a function of the Commissioners, the Treasury or another public body;

• (e) make different provision for different cases or circumstances or for different areas;

• (f) make supplementary, incidental, consequential, transitional, transitory or saving provision.

• (2) Regulations under section 166A may provide for requirements of an administrative nature relating to—

• (a) any requirement or condition imposed by the regulations, or

• (b) any declaration or application for which provision is made by the regulations,

to be specified by a public notice.

• (3) The requirements that may be specified by virtue of subsection (2) include—

• (a) requirements about keeping records and other evidence;

• (b) requirements about the submission of evidence;

• (c) requirements about the form and content of anything that must or may be provided;

• (d) requirements about the manner in which, and the time within which, any such thing is to be provided.

• (4) Regulations under section 166A may not—

• (a) impose or vary the amount of any duty or other form of taxation, or

• (b) establish a public authority.

• (5) Regulations under section 166A may not include—

• (a) provision that would be within the legislative competence of the Scottish Parliament if it were included in an Act of that Parliament,

• (b) provision that would be within the legislative competence of Senedd Cymru if it were included in an Act of Senedd Cymru, or

• (c) provision that would be within the legislative competence of the Northern Ireland Assembly if it were included in an Act of that Assembly,

unless the provision is merely incidental to, or consequential on, provision that would be outside that legislative competence.

• (6) A power to make regulations under section 166A may be exercised by modifying any enactment.

• (7) In this section—

• “enactment” has the same meaning as in the European Union (Future Relationship) Act 2020;

• “modify” includes amend, repeal or revoke (and related expressions are to be read accordingly);

• “public authority” means a public authority within the meaning of section 6 of the Human Rights Act 1998.

Unauthorised removal or disposal: penalties etc

18

• (1) This paragraph applies where a thing is seized as liable to forfeiture and, with the agreement of a person within sub-paragraph (2) (“the responsible person”), the thing remains at the place where it is first seized.

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

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

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

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

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

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

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

• (3) Where the thing is deemed to be seized as liable to forfeiture under paragraph 2(3) of Schedule 2A—

• (a) the offence or suspected offence that occasioned its detention is to be treated, for the purpose of sub-paragraph (2)(a), as having occasioned its seizure, and

• (b) sub-paragraph (2)(f) has effect as if the reference to the person who seizes the thing were a reference to any officer of Revenue and Customs.

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

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

• (6) 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.

• (7) 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 when it was first seized, or

• (b) £250.

19

• (1) This paragraph applies where—

• (a) a thing is seized 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 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.

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

Special provisions as to proof in Northern Ireland.

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

20B

• (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.

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

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

Officers’ powers of boarding.

Recovery of excise duties and calculation of excise duties, drawbacks, etc.

Proof of certain other matters.

General information powers in relation to persons entering or leaving the United Kingdom

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Registered excise dealers and shippers regulations.

Offence of handling goods subject to unpaid excise duty.

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

Offence of taking preparatory steps for evasion of excise duty.

Time limits for proceedings.

Proof of certain other matters.

General information powers in relation to persons entering or leaving the United Kingdom

Offence of taking preparatory steps for evasion of excise duty.

Offences in relation to agricultural levies.

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.

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

Service of process.

Bonds and security.

Application to hovercraft.

Co-operation with other customs services

Special provisions as to proof in Northern Ireland.

Designation of free zones.

Proof of certain documents.