Customs and Excise Management Act 1979

• (3) If the claimant accepts any amount tendered to him under sub-paragraph (1) above, he shall not be entitled to maintain any action on account of the seizure, detention, sale or destruction of the thing.

• (4) For the purposes of sub-paragraph (1)(c) above, the market value of any thing at the time of its seizure shall be taken to be such amount as the Commissioners and the claimant may agree or, in default of agreement, as may be determined by a referee appointed by the Lord Chancellor (not being an official of any government department or an office-holder in, or a member of the staff of, the Scottish Administration), whose decision shall be final and conclusive; and the procedure on any reference to a referee shall be such as may be determined by the referee.

• (5) The Lord Chancellor may make an appointment under sub-paragraph (4) only with the concurrence—

• (a) where the proceedings referred to in sub-paragraph (1) were taken in England and Wales, of the Lord Chief Justice of England and Wales;

• (b) where those proceedings were taken in Scotland, of the Lord President of the Court of Session;

• (c) where those proceedings were taken in Northern Ireland, of the Lord Chief Justice of Northern Ireland.

• (6) The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.

• (7) The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under this paragraph.

• (8) The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph—

• (a) the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;

• (b) a Lord Justice of Appeal (as defined in section 88 of that Act).

SCHEDULE 4

Construction of references in Acts passed before 1st April 1909 and in instruments made thereunder

1

Save where the context otherwise requires, any reference in, or in any instrument made under, any enactment relating to customs or excise passed before 1st April 1909 to any of the persons mentioned in column 1 of the following Table shall be construed as a reference to the persons respectively specified in relation thereto in column 2.

Isle of Man Act 1958

2

Diplomatic Privileges Act 1964

3

In section 2 of the Diplomatic Privileges Act 1964, after subsection (5) there shall be inserted the following subsection—

(5A) The reference in Article 36 to customs duties shall be construed as including a reference to excise duties chargeable on goods imported into the United Kingdom.

Provisional Collection of Taxes Act 1964

4

In section 3 of the Provisional Collection of Taxes Act 1968, after subsection (2) there shall be inserted the following subsection—

(2A) Subsection (2) above shall apply for the purposes of a duty of excise imposed as mentioned in subsection (1) above to the extent that the duty is charged on goods imported into the United Kingdom, as it applies for the purposes of a duty of customs so imposed.

5

In section 3(3) of the Provisional Collection of Taxes Act 1968, after the words duty of excise there shall be inserted the words

then— (a) where it is a duty of excise charged otherwise than on goods; or (b) where it is a duty of excise charged on goods, to the extent that it is charged on goods produced or manufactured in the United Kingdom;

Consular Relations Act 1968

6

In section 1 of the Consular Relations Act 1968, after subsection (8) there shall be inserted the following subsection—

(8A) The references in Articles 50 and 62 to customs duties shall be construed as including references to excise duties chargeable on goods imported into the United Kingdom.

7

In section 5 of the Consular Relations Act 1968, after subsection (1) there shall be inserted the following subsection—

(1A) In subsection (1)(b) of this section the expression the law relating to customs, to the extent that it refers to the law relating to duties on goods, refers to the law relating to duties (whether of customs or excise) for the time being chargeable on goods imported into the United Kingdom.

Misuse of Drugs Act 1971

8

In section 12(1)(b) of the Misuse of Drugs Act 1971, after the words “the Customs and Excise Act 1952” there shall be inserted the words “ or under section 50, 68 or 170 of the Customs and Excise Management Act 1979 ”.

Finance Act 1972

9–11

10

In section 17 of the Finance Act 1972, for subsection (2) there shall be substituted the following subsection—

(2) The following provisions of the Customs and Excise Management Act 1979 shall be excepted from the enactments which are to have effect as mentioned in subsection (1) of this section, that is to say— (a) section 43(5) (re-importation); (b) section 125(1) and (2) (valuation of goods imported); (c) section 126 (charge of duty on manufactured or composite imported articles); (d) section 127(1)(b) (declaration as to duty payable); and (e) section 174 (Isle of Man).

11

In section 27 of the Finance Act 1972, for subsection (1) (as originally enacted) there shall be substituted the following subsection—

(1) Where imported goods subject to a duty of customs or excise or a duty of customs and a duty of excise are supplied while warehoused, the supply shall be disregarded for the purposes of this Part of this Act if the goods are supplied before payment of the duty to which they are subject or, where they are subject to a duty of customs and a duty of excise, of the duty of excise.

Table of textual amendments

12

In the enactments specified in the following Table, for so much of the provision in column 1 as is specified in column 2 there shall be substituted the words in column 3.

SCHEDULE 5

Purchase Tax Act 1963

1

In section 1(3)(a) of the Purchase Tax Act 1963 (in this Schedule referred to as “the 1963 Act”) for the words “section 11 of the Customs and Excise Act 1952” there shall be substituted the words “ section 17 of the Customs and Excise Management Act 1979 ”.

2

• (1) In section 25 of the 1963 Act the amendments specified in this paragraph shall be made.

• (2) In subsection (1)—

• (a) for the words “the Customs and Excise Act 1952” there shall be substituted the words “ the Customs and Excise Management Act 1979 ” ; and

• (b) after the word “customs”, in each place where it occurs, there shall be inserted the words “ or excise ”.

• (3) In subsection (2)—

• (a) the words “of the Customs and Excise Act 1952” shall be omitted ;

• (b) in paragraph (a), for the words “section 34(4), 35 and 36” there shall be substituted the words “ section 43(5) of the Customs and Excise Management Act 1979, and sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 ” ;

• (c) in paragraph (b), for the words “section 37” there shall be substituted the words “ section 5 of the Customs and Excise Duties (General Reliefs) Act 1979 ” ;

• (d) in paragraph (c), for the words “section 259” there shall be substituted the words “ section 5 of the Customs and Excise Excise Management Act 1979 ” ; and

• (e) in paragraph (d), for the words “section 272” there shall be substituted the words “ section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 ”.

• (4) In subsection (3)—

• (a) for the words “section 258 of the Customs and Excise Act 1952” there shall be substituted the words “ section 125 of the Customs and Excise Management Act 1979 ” ; and

• (b) for the words “section 260” there shall be substituted the words “ section 127 ”.

• (5) In subsection (4), for the words “Section 46 of the Custom and Excise Act 1952” there shall be substituted the words “ Section 51 of the Customs and Excise Management Act 1979 ”.

3

• (1) In section 34 of the 1963 Act the amendments specified in this paragraph shall be made.

• (2) In subsection (1) for the words “the Customs and Excise Act 1952” and “the said Act of 1952” there shall be substituted the words “ the Customs and Excise Management Act 1979 ”.

• (3) In subsection (2)—

• (a) for the words “Sections 290(2) and 301(2) of the Customs and Excise Act 1952” there shall be substituted the words “ Sections 154(2) and 167(4) of the Customs and Excise Management Act 1979 ”; and

• (b) after the words “duty of excise” there shall be inserted the words “ for the time being chargeable on goods produced or manufactured in the United Kingdom ”.

• (4) For subsection (3) there shall be substituted the following subsection—

(3) Section 156 of the Customs and Excise Management Act 1979 shall apply to this Act as it applies to the outlying provisions of the customs and excise Acts within the meaning of that section ; and the reference in subsection (2) of that section to Part XI of that Act includes a reference to that Part as applied in relation to penalties under this Act by subsection (1) of this section.

4

In Schedule 2 to the 1963 Act, in paragraph 2 (b) for the words “duties of customs” there shall be substituted the words “ duties (whether of customs or excise) ”.

Finance Act 1964

5

In section 10(2)(b) of the Finance Act 1964—

• (a) for the words “subsection (1) above” there shall be substituted the words “ section 1(4) of the Customs and Excise Management Act 1979 ” ; and

• (b) for the words “section 307 of the Act of 1952” there shall be substituted the words “ section 1(1) of that Act ”.

Finance Act 1967

6

In section 9(1) of the Finance Act 1967 for the words “the Act of 1952” there shall be substituted the words “ the Customs and Excise Management Act 1979 ”.

SCHEDULE 6

PART I — Enactments of the Parliament of the United Kingdom

PART II — Enactments of the Parliament of Northern Ireland

SCHEDULE 7

1

Notwithstanding the repeal by this Act of section 258 of the Customs and Excise Act 1952, of paragraph 5 of Schedule 2 to the Finance Act 1970, and of paragraph 2(8) of Schedule 4 to the European Communities Act 1972, that section (together with Schedule 6) as it had effect immediately before the entry date within the meaning of the said Act of 1972, shall continue to have effect for cases in which the value of goods falls to be determined as at a time before that date.

2

Notwithstanding the repeal by this Act of subsections (2) and (5) of section 283 of the Customs and Excise Act 1952, those subsections shall continue to have effect in relation to offences under Part I of, and paragraph 22 of Schedule 7 to, the Finance Act 1972; and, accordingly, in section 38(8) of, and paragraph 22(5) of Schedule 7 to, that Act (as amended by Schedule 4 to this Act) the reference in that section and in that paragraph to sections 145 to 155 of this Act shall be construed as including a reference to the said section 283(2) and (5).

3

Notwithstanding the repeal by this Act of section 308(3) of the Customs and Excise Act 1952, section 277 of the Customs Consolidation Act 1876 does not apply in relation to any Act passed after 1st January 1953.

4

5

The repeal by this Act of section 5(4) of the European Communities Act 1972 (which, so far as it relates to enactments contained in this Act, is re-enacted by section 1(7) of this Act) shall not affect the application of any law not contained in this Act which relates to customs duties.

6

The repeal by this Act of any enactment already repealed by section 75(5) of the Finance (No. 2) Act 1975 and specified in Part I of Schedule 14 to that Act shall not affect the operation of the saving in paragraph 2 in that Part in relation to that enactment.

7

The repeal by this Act of section 8(4) of the Finance (No. 2) Act 1975 and the repeal by any of the Customs and Excise Acts 1979 of any provision of Part I of Schedule 3 to that Act shall not affect the right to any drawback or other relief under any enactment amended by that provision in respect of customs duty charged before the end of 1975.

8

Any such reference as is specified in paragraph 1 of Schedule 3 to the Finance (No. 2) Act 1975 (customs duty, excise duty and associated references), being a reference in—

• (a) any instrument of a legislative character made under the customs and excise Acts which was in force at the end of 1975; or

• (b) any local and personal or private Act which was then in force,

shall continue to be construed as provided by that paragraph notwithstanding the repeal of that paragraph by this Act.

9

Any such reference as is specified in sub-paragraph (2), (6) or (8) of paragraph 19 of Schedule 12 to the Finance Act 1978 (customs Acts, excise Acts, excise trade, excise trader, customs airport and customs station), being a reference in—

• (a) any instrument in force immediately before the commencement of this Act; or

• (b) any local and personal or private Act then in force,

shall continue to be construed as provided by the said sub-paragraph (2), (6) or (8), as the case may be, notwithstanding the repeal of that sub-paragraph by this Act.

10

• (1) Any provision of this Act relating to anything done or required or authorised to be done under or in pursuance of the Customs and Excise Acts 1979 shall have effect as if any reference to those Acts included a reference to the Customs and Excise Act 1952.

• (2) Any provision of this Act relating to anything done or required or authorised to be done under, in pursuance of or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.

11

Any functions which, immediately before the commencement of this Act, fall to be performed on behalf of any other person by the Commissioners or by officers or by any person appointed by the Commissioners shall continue to be so performed by them unless and until other arrangements are made, notwithstanding that those functions are not expressly mentioned in this Act.

12

• (1) The repeal by this Act of subsection (4) of section 316 of the Customs and Excise Act 1952 shall not affect any such right or privilege as is referred to in that subsection.

• (2) Where by any enactment, grant or other instrument, any right or privilege not relating to customs or excise has at any time been granted by reference to the then existing limits of any port or approved wharf appointed or approved for the purposes of customs and excise, then, subject to any provision contained in that instrument, nothing in any order made or other thing done under section 19 or 20 of this Act shall affect that right or privilege.

Interpretation.

Remuneration and expenses of Commissioners.

20A

22A

• (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.

25A

• (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.

37A

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

37B

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

37C

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

38A

38B

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

58A

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

58B

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

58C

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

58D

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

58E

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

Provisions as to stores.

68A

• (1) Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.

• (2) 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 of three times the value of the goods, whichever is the greater, 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 14 years, or to both.

• (3) Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.

• (4) In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to the Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be.

68B

• (1) If goods of any class or description chargeable with agricultural levies on their exportation from the United Kingdom are found in the possession or control of any person within the prescribed area in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof either—

• (a) that the goods are not intended for such exportation; or

• (b) that the goods are intended for such exportation and any entry required to be made or security required to be given in connection with that exportation has been or will be made or given.

• (2) If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not so furnished, the goods shall be liable to forfeiture.

• (3) In subsection (1) above “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972.

Keeping and preservation of records

75A

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

75B

• (1) Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of Council Directive 91/477/EEC (control of acquisition and possession of such goods) shall keep such records as the Commissioners may require for the purposes of that Directive.

• (2) Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.

75C

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

77A

• (1) Every person who is concerned (in whatever capacity) in the importation or exportation of goods for which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act shall—

• (a) furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may reasonably specify; and

• (b) if so required by an officer, produce or cause to be produced for inspection by the officer—

• (i) at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and

• (ii) at such time as the officer may reasonably require,

any documents relating to the goods or to the importation or exportation.

• (2) Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from any such person as is referred to in that subsection, he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but where any such other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.

• (3) An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above.

• (4) If it appears to him to be necessary to do so, an officer may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or subsection (2) above and shall, on request, provide a receipt for any document so removed; and where a lien is claimed on a document produced under subsection (2) above, the removal of the document under this subsection shall not be regarded as breaking the lien.

• (5) Where a document removed by an officer under subsection (4) above is reasonably required for the proper conduct of a business, the officer shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.

• (6) Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.

• (7) If any person fails to comply with a requirement under this section, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.

77B

• (1) Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of the Directive mentioned in section 75B(1) above shall—

• (a) furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to such goods or to the importation or exportation as the Commissioners may specify for the purposes of that Directive; and

• (b) if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—

• (i) at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and

• (ii) at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.

• (2) Subsections (2) to (7) of section 77A above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.

77C

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

Deficiency in goods occurring in course of removal from warehouse without payment of duty.

Deficiency in certain goods moved by pipe-line.

Part VIIIA — Free Zones

Designation of free zones.

100A

• (1) The Treasury may by order designate any area in the United Kingdom as a special area for customs purposes.

• (2) An area so designated shall be known as a “free zone”.

• (3) An order under subsection (1) above—

• (a) shall have effect for such period as shall be specified in the order;

• (b) may be made so as to take effect, in relation to the area or any part of the area designated by a previous order under this section, on the expiry of the period specified in the previous order;

• (c) shall appoint one or more persons as the responsible authority or authorities for the free zone;

• (d) may impose on any responsible authority such conditions or restrictions as may be specified; and

• (e) may be revoked if the Commissioners are satisfied that there has been a failure to comply with any condition or restriction.

• (4) The Treasury may by order—

• (a) from time to time vary—

• (i) the conditions or restrictions imposed by a designation order; or

• (ii) with the agreement of the responsible authority, the area designated; or

• (b) appoint one or more persons as the responsible authority or authorities for a free zone either in addition to or in substitution for any person appointed as such by a designation order.

• (5) In this Act “designation order” means an order made under subsection (1) above.

• (6) Any order under this section shall be made by statutory instrument.

100B

100C

100D

100E

100F

• (1) Any person entering or leaving a free zone shall answer such questions as any officer may put to him with respect to any goods and shall, if required by the officer, produce those goods for examination at such place as the Commissioners may direct.

• (2) At any time while a vehicle is entering or leaving a free zone, any officer may board the vehicle and search any part of it.

• (3) Any officer may at any time enter upon and inspect a free zone and all buildings and goods within the zone.

Part VIIIB — REGISTERED EXCISE DEALERS AND SHIPPERS

Registered excise dealers and shippers.

100G

• (1) For the purpose of administering, collecting or protecting the revenues derived from duties of excise, the Commissioners may by regulations under this section (in this Act referred to as “registered excise dealers and shippers regulations”)—

• (a) confer or impose such powers, duties, privileges and liabilities as may be prescribed in the regulations upon any person who is or has been a registered excise dealer and shipper; and

• (b) impose on persons other than registered excise dealers and shippers, or in respect of any goods of a class or description specified in the regulations, such requirements or restrictions as may by or under the regulations be prescribed with respect to registered excise dealers and shippers or any activities carried on by them.

• (2) The Commissioners may approve, and enter in a register maintained by them for the purpose, any revenue trader who applies for registration under this section and who appears to them to satisfy such requirements for registration as they may think fit to impose.

• (3) In the customs and excise Acts “registered excise dealer and shipper” means a revenue trader approved and registered by the Commissioners under this section.

• (4) The Commissioners may approve and register a person under this section for such periods and subject to such conditions or restrictions as they may think fit or as they may by or under the regulations prescribe.

• (5) The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval or registration of any person under this section.

• (6) The regulations may make provision for treating revenue traders as approved and registered under this section in cases where they are members of a group of companies (within the meaning of the regulations) which is approved and registered in accordance with the regulations.

100H

• (1) Without prejudice to the generality of section 100G above, registered excise dealers and shippers regulations may, in particular, make provision—

• (a) regulating the approval and registration of persons as registered excise dealers and shippers and the variation or revocation of any such approval or registration or of any condition or restriction to which such an approval or registration is subject;

• (b) regulating any activities carried on by or for a registered excise dealer and shipper and, in particular, the importation, exportation, buying, selling, loading, unloading, delivery, movement, holding, deposit, security, treatment or removal of, or the carrying out of operations on, or the effecting of any other transaction relating to, any goods of a class or description subject to a duty of excise;

• (c) authorising a registered excise dealer and shipper to carry out or arrange for the carrying out of any prescribed activity falling within paragraph (b) above in relation to goods chargeable with a duty of excise which has not been paid, but subject to prescribed conditions or restrictions and to prescribed requirements for the payment of the unpaid duty;

• (d) exempting registered excise dealers and shippers from compliance with such provisions made by or under the customs and excise Acts as may be prescribed, or applying such provisions in relation to registered excise dealers and shippers with prescribed modifications or adaptations, or applying in relation to registered excise dealers and shippers such substitute provisions as may be prescribed in place of any such provisions;

• (e) requiring, except as otherwise permitted by the Commissioners, goods which are subject to a duty of excise that has not been paid and which are not consigned to an excise warehouse—

• (i) to be consigned to a registered excise dealer and shipper; and

• (ii) to be accompanied by such documents in such form and such manner and containing such particulars as may be prescribed;

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (g) for securing and collecting any duty of excise on goods which have been or may be the subject of a transaction involving a registered excise dealer and shipper;

• (h) for determining, in relation to goods which are the subject of a transaction involving a registered excise dealer and shipper, the duties of excise chargeable on those goods and the rates of those duties and, in that connection, the method of charging the duties;

• (j) permitting payment of excise duty by a registered excise dealer and shipper to be deferred, subject to compliance with prescribed conditions;

• (k) for relieving registered excise dealers and shippers from liability to pay excise duty on goods in prescribed circumstances;

• (l) for cases where a registered excise dealer and shipper acts as agent for some other person (whether a registered excise dealer and shipper or not);

• (m) requiring registered excise dealers and shippers to keep and make available for inspection such records relating to their activities as such as may be prescribed;

• (ma) imposing requirements with respect to, or to the production of, the documents required to accompany goods which are the subject of a transaction involving a registered excise dealer and shipper on any person concerned in any prescribed respect with the carriage of those goods, or providing for the imposition under the regulations of any such requirements;

• (n) for goods in the United Kingdom which are liable to a duty of excise which has not been paid to be subject to forfeiture for any breach of—

• (i) registered excise dealers and shippers regulations, so far as relating to goods chargeable with a duty of excise which has not been paid, or

• (ii) any condition or restriction imposed by or under any such regulations so far as so relating.

• (p) authorised by section 24AA of the Hydrocarbon Oil Duties Act 1979 (regulation of traders in controlled oil).

• (2) Registered excise dealers and shippers regulations may make different provision for persons or goods of different classes or descriptions, for different circumstances and for different cases.

• (3) In this section “prescribed” means prescribed in registered excise dealers and shippers regulations or prescribed by the Commissioners under any such regulations.

100J

If any person contravenes any provision of registered excise dealers and shippers regulations or fails to comply with any condition or restriction which the Commissioners impose upon him under section 100G above or by or under any such regulations, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes any provision of any such regulations, or fails to comply with any such condition or restriction, shall be liable to forfeiture..

General provisions as to revenue traders

116A

Part IXA — PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES

Duty of revenue traders to keep records.

118A

• (1) The Commissioners may by regulations require every revenue trader—

• (a) to keep such records as may be prescribed in the regulations; and

• (b) to preserve those records for such period not exceeding six years as may be prescribed in the regulations or for such lesser period as the Commissioners may specify in writing (and different lesser periods may be specified for different cases) .

• (2) Regulations under this section—

• (a) may make different provision for different cases; and

• (b) may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

• (3) A duty imposed by this section to preserve records may be discharged—

• (a) by preserving them in any form and by any means, or

• (b) by preserving the information contained in them in any form and by any means,

subject to any conditions or exceptions specified in writing by the Commissioners.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118B

• (1) Every revenue trader shall—

• (a) furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to—

• (i) any goods or services supplied by or to him in the course or furtherance of a business, or

• (ii) any goods in the importation or exportation of which he is concerned in the course or furtherance of a business, or

• (iii) any transaction or activity effected or taking place in the course or furtherance of a business,

as they may reasonably specify; and

• (b) upon demand made by an officer, produce or cause to be produced for inspection by that officer—

• (i) at the principal place of business of the revenue trader or at such other place as the officer may reasonably require, and

• (ii) at such time as the officer may reasonably require,

any documents relating to the goods or services or to the supply, importation or exportation or to the transaction or activity.

• (2) Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from a revenue trader—

• (a) he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but

• (b) if that other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.

• (3) For the purposes of this section, the documents relating to the supply of goods or services, or the importation or exportation of goods, in the course or furtherance of any business , or to any transaction or activity effected or taking place in the course or furtherance of any business,shall be taken to include—

• (a) any profit and loss account and balance sheet, and

• (b) any records required to be kept by virtue of section 118A above,

relating to that business.

• (4) An officer may take copies of, or make extracts from, any document produced under subsection (1) or (2) above.

• (5) If it appears to an officer to be necessary to do so, he may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or (2) above and shall, on request, provide a receipt for any document so removed.

• (6) Where a lien is claimed on a document produced under subsection (2) above, the removal of the document under subsection (5) above shall not be regarded as breaking the lien.

• (7) Where a document removed by an officer under subsection (5) above is reasonably required for the proper conduct of a business he shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.

• (8) Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.

118C

• (1) For the purpose of exercising any powers under the customs and excise Acts an officer may at any reasonable time enter premises used in connection with the carrying on of a business.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) If a justice of the peace or, in Scotland, a justice (within the meaning of section 307 of the Criminal Procedure (Scotland) Act 1995) is satisfied on information on oath—

• (a) that there is reasonable ground for suspecting that a fraud offence which appears to be of a serious nature is being, has been or is about to be committed on any premises, or

• (b) that evidence of the commission of such an offence is to be found there, ...

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

he may issue a warrant in writing authorising, subject to subsections (6) and (7) below, any officer to enter those premises, if necessary by force, at any time within the period of one month beginning with the date of the issue of the warrant and search them.

• (4) Any officer who enters premises under the authority of a warrant under subsection (3) above may—

• (a) take with him such other persons as appear to him to be necessary;

• (b) seize and remove any documents or other things whatsoever found on the premises which he has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of a fraud offence which appears to him to be of a serious nature ...; and

• (c) search or cause to be searched any person found on the premises whom he has reasonable cause to believe to be in possession of any such documents or other things;

but no woman or girl shall be searched by virtue of this subsection except by a woman.

• (5) In subsections (3) and (4) above “a fraud offence” means an offence under any provision of section 167(1), 168 or 170 below ....

• (6) The powers conferred by a warrant under this section shall not be exercisable—

• (a) by more than such number of officers as may be specified in the warrant; nor

• (b) outside such times of day as may be so specified; nor

• (c) if the warrant so provides, otherwise than in the presence of a constable in uniform.

• (7) An officer seeking to exercise the powers conferred by a warrant under this section or, if there is more than one such officer, that one of them who is in charge of the search shall provide a copy of the warrant endorsed with his name as follows—

• (a) if the occupier of the premises concerned is present at the time the search is to begin, the copy shall be supplied to the occupier;

• (b) if at the time the occupier is not present but a person who appears to the officer to be in charge of the premises is present, the copy shall be supplied to that person; and

• (c) if neither paragraph (a) nor paragraph (b) above applies, the copy shall be left in a prominent place on the premises.

118D

• (1) Where, on an application by an officer, a justice of the peace or, in Scotland, a justice (within the meaning of section 307 of the Criminal Procedure (Scotland) Act 1995) is satisfied that there are reasonable grounds for believing—

• (a) that an offence in connection with a duty of excise is being, has been or is about to be committed, and

• (b) that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,

he may make an order under this section.

• (2) An order under this section is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—

• (a) give an officer access to it, and

• (b) permit an officer to remove and take away any of it which he reasonably considers necessary,

not later than the end of the period of seven days beginning with the date of the order or the end of such longer period as the order may specify.

• (3) The reference in subsection (2)(a) above to giving an officer access to the recorded information to which the application relates includes a reference to permitting the officer to take copies of it or to make extracts from it.

• (4) Where the recorded information consists of information stored in any electronic form , an order under this section shall have effect as an order to produce the information in a form in which it is visible and legible or from which it can readily be produced in a visible and legible form and, if the officer wishes to remove it, in a form in which it can be removed.

• (5) This section is without prejudice to sections 118B to 118C above.

118E

• (1) An officer who removes anything in the exercise of a power conferred by or under section 118C or 118D above shall, if so requested by a person showing himself—

• (a) to be the occupier of premises from which it was removed, or

• (b) to have had custody or control of it immediately before the removal,

provide that person with a record of what he removed.

• (2) The officer shall provide the record within a reasonable time from the making of the request for it.

• (3) Subject to subsection (7) below, if a request for permission to be granted access to anything which—

• (a) has been removed by an officer, and

• (b) is retained by the Commissioners for the purposes of investigating an offence,

is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an officer.

• (4) Subject to subsection (7) below, if a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—

• (a) allow the person who made the request access to it under the supervision of an officer for the purpose of photographing it or copying it, or

• (b) photograph or copy it, or cause it to be photographed or copied.

• (5) Where anything is photographed or copied under subsection (4)(b) above, the photograph or copy shall be supplied to the person who made the request.

• (6) The photograph or copy shall be supplied within a reasonable time from the making of the request.

• (7) There is no duty under this section to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—

• (a) that investigation;

• (b) the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or

• (c) any criminal proceedings which may be brought as a result of—

• (i) the investigation of which he is in charge; or

• (ii) any such investigation as is mentioned in paragraph (b) above.

• (8) Any reference in this section to the officer in overall charge of the investigation is a reference to the person whose name and address are endorsed on the warrant or order concerned as being the officer so in charge.

118F

• (1) Where, on an application made as mentioned in subsection (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by section 118E above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.

• (2) An application under subsection (1) above shall be made—

• (a) in the case of a failure to comply with any of the requirements imposed by subsections (1) and (2) of section 118E above, by the occupier of the premises from which the thing in question was removed or by the person who had custody or control of it immediately before it was so removed, and

• (b) in any other case, by the person who has such custody or control.

• (3) In this section “the appropriate judicial authority” means—

• (a) in England and Wales, a magistrates’ court;

• (b) in Scotland, the sheriff; and

• (c) in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the Magistrates’ Courts (Northern Ireland) Order 1981.

• (4) Any application for an order under this section—

• (a) in England and Wales, shall be made by way of complaint; or

• (b) in Northern Ireland, shall be made by way of civil proceedings on complaint.

• (5) Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 (rules and orders regulating procedure of courts etc and assignment of business to particular courts) shall apply as if any reference in those provisions to any enactment included a reference to this section.

118G

• (1) If any person fails to comply with any requirement imposed under section 118A(1) , 118B , 118BC(4) or 118BCA(4) above, his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, in the case of any failure to keep records, shall also attract daily penalties.

• (2) Part 7 of Schedule 36 to the Finance Act 2008 (penalties) applies to a person who fails to comply with a notice under section 118BA as it applies to a person who fails to comply with an information notice.

• (3) Part 8 of that Schedule (offences) applies in relation to documents that are or are likely to be the subject of a notice under section 118BA as it applies in relation to documents that are or are likely to be the subject of an information notice (with the reference to approval of the tribunal in accordance with paragraph 3 or 5 of that Schedule being read as a reference to approval of the tribunal in accordance with section 118BA of this Act).

Deferred payment of excise duty on goods

127A

• (1) The Commissioners may by regulations make provision for the payment (in accordance, where any requirement to pay the duty takes effect, with that requirement) of any excise duty on goods of a prescribed kind to be deferred, in prescribed cases, subject to such conditions or requirements as may be imposed—

• (a) by the regulations; or

• (b) where the regulations so provide, by the Commissioners.

• (2) Any duty payment of which is deferred under the regulations shall be treated, for prescribed purposes, as if it had been paid.

• (3) Where—

• (a) any excise duty to which an application for deferment of duty made under the regulations relates is payable on goods on their removal from an excise warehouse; and

• (b) the Commissioners are not satisfied—

• (i) that the conditions imposed under section 92(1) above in relation to the warehouse have been complied with by the occupier of the warehouse; or

• (ii) that the warehousing regulations made by virtue of section 93(2)(g) above have been complied with by the occupier or by the proprietor of the goods;

the Commissioners may, notwithstanding any provision of the regulations, refuse the application or refuse it in so far as it relates to those goods.

Nothing in this subsection shall be taken to prejudice the power of the Commissioners to prescribe the cases in which excise duty may be deferred.

• (4) Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.

• (5) In this section “prescribed” means prescribed by regulations made under this section.

137A

• (1) Where a person pays to the Commissioners an amount by way of excise duty which is not due to them, the Commissioners are liable to repay that amount.

• (2) The Commissioners shall not be required to make any such repayment unless a claim is made to them in such form, and supported by such documentary evidence, as may be prescribed by them by regulations; and regulations under this subsection may make different provision for different cases.

• (3) It is a defence to a claim for repayment that the repayment would unjustly enrich the claimant.

• (4) The Commissioners shall not be liable, on a claim made under this section, to repay any amount paid to them more than 4 years before the making of the claim.

• (5) Except as provided by this section the Commissioners are not liable to repay an amount paid to them by way of excise duty by reason of the fact that it was not due to them.

• (6) This section does not apply in a case where the Commissioners are—

• (a) entitled to pay an amount under Part 1 of Schedule 3 to the Finance Act 2001, or

• (b) required to repay an amount under Part 3 of that Schedule.

146A

• (1) Except as otherwise provided in the customs and excise Acts, and notwithstanding anything in any other enactment, the following provisions shall apply in relation to proceedings for an offence under those Acts.

• (2) Proceedings for an indictable offence shall not be commenced after the end of the period of 20 years beginning with the day on which the offence was committed.

• (3) Proceedings for a summary offence shall not be commenced after the end of the period of 3 years beginning with that day but, subject to that, may be commenced at any time within 6 months from the date on which sufficient evidence to warrant the proceedings came to the knowledge of the prosecuting authority.

• (4) For the purposes of subsection (3) above, a certificate of the prosecuting authority as to the date on which such evidence as is there mentioned came to that authority’s knowledge shall be conclusive evidence of that fact.

• (5) In the application of this section to Scotland—

• (a) in subsection (2), “proceedings for an indictable offence” means proceedings on indictment;

• (b) in subsection (3), “proceedings for a summary offence” means summary proceedings.

• (6) In the application of this section to Northern Ireland—

• (a) “indictable offence” means an offence which, if committed by an adult, is punishable on conviction on indictment (whether only on conviction on indictment, or either on conviction on indictment or on summary conviction);

• (b) “summary offence” means an offence which, if committed by an adult, is punishable only on summary conviction.

• (7) In this section, “prosecuting authority”

• (a) in England and Wales, means the Director of Public Prosecutions,

• (b) in Scotland, means ... the procurator fiscal, and

• (c) in Northern Ireland, means the Director of Public Prosecutions for Northern Ireland .

Place of trial for offences.

Incidental provisions as to legal proceedings.

Bonds and security.

161A

• (1) If a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand authorise any officer, and any person accompanying an officer, to enter and search the building or place named in the warrant.

• (2) An officer or other person so authorised has power—

• (a) to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and

• (b) so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.

• (2A) The power in subsection (2)(a) includes power to search for and remove documents relating to any such thing (including documents about title, storage and movement).

• (3) Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits or vaping products is or are unlawfully kept or deposited in any building or place, subsections (1), (2) and (2A) above apply in relation to any constable as they would apply in relation to an officer.

• (4) The powers conferred by a warrant under this section are exercisable until the end of the period of one month beginning with the day on which the warrant is issued.

• (5) A person other than a constable shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.

163A

• (1) Without prejudice to any other power conferred by the Customs and Excise Acts 1979, where there are reasonable grounds to suspect that a person in the United Kingdom (referred to in this section as “the suspect”) has with him, or at the place where he is, any goods to which this section applies, an officer may—

• (a) require the suspect to permit a search of any article that he has with him or at that place, and

• (b) if the suspect is not under arrest, detain him (and any such article) for so long as may be necessary to carry out the search.

• (2) The goods to which this section applies are alcoholic products, vaping products, or tobacco products, which are—

• (a) chargeable with any duty of excise, and

• (b) liable to forfeiture under the customs and excise Acts.

• (3) Notwithstanding anything in subsection (4) of section 24 of the Criminal Law (Consolidation) (Scotland) Act 1995 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section.

170A

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

170B

• (1) If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—

• (a) on summary conviction, to a penalty of the prescribed sum £20,000 or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and

• (b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 14 years or to both.

• (2) Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.

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

Citation and commencement.

Editorial notes