Legalize / United Kingdom / Public General Act

Borders, Citizenship and Immigration Act 2009

Type Public General Act

Publication 2009-07-21

State In force

Department Statute Law Database

Source legislation.gov.uk

Reform history JSON API

Part 1 — Border functions

General customs functions of the Secretary of State

1

(1) The functions of the Commissioners for Her Majesty's Revenue and Customs that are exercisable in relation to general customs matters are exercisable by the Secretary of State concurrently with the Commissioners.

(2) For the purposes of this Part, a “general customs matter” is a matter in relation to which the Commissioners, or officers of Revenue and Customs, have functions, other than—

(a) a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (c. 11),

(b) any tax, duty or levy not mentioned in that Schedule,

(c) a matter in respect of which functions were transferred to the Commissioners from the Paymaster General under the Transfer of Functions (Office of Her Majesty's Paymaster General) Order 2006 (S.I. 2006/607),

(d) the subject matter of Directive 2015/849/EU of the European Parliament and of the Council of 20th May 2015 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing (as amended from time to time), and

(e) the subject matter of Regulation (EU) 2015/847 of the European Parliament and of the Council of 20th May 2015 on information accompanying transfers of funds (as amended from time to time).

(3) If a function is exercisable by the Commissioners—

(a) in relation to a general customs matter, and

(b) in relation to any other matter,

the function is exercisable by the Secretary of State in relation to the general customs matter only.

(4) So far as is appropriate for the purposes of or in connection with this section, references to the Commissioners for Her Majesty's Revenue and Customs, or to Her Majesty's Revenue and Customs, in an enactment, instrument or document to which this section applies are to be construed as including a reference to the Secretary of State.

(5) References in this section (other than in subsection (8))—

(a) to functions of the Commissioners are to functions conferred by an enactment to which this section applies;

(b) to functions of officers of Revenue and Customs are to functions conferred by an enactment to which section 3 (designation of general customs officials) applies.

(6) This section applies to—

(a) an enactment passed or made before the end of the session in which this Act is passed,

(aa) sections 98 and 99 of the Energy Act 2013 (HMRC functions in relation to Office for Nuclear Regulation etc.), and

(b) an instrument or document issued before the passing of this Act.

(7) This includes—

(a) section 5(2)(b) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (Commissioners' initial functions),

(b) section 9 of that Act (ancillary powers),

(d) section 31 of that Act (obstruction), and

(e) section 33 of that Act (power of arrest) other than in its application to an offence under section 30 of that Act (impersonation),

but does not include any other enactment contained in that Act.

(8) In this Part “general customs function” means—

(a) a function that is exercisable—

(i) by the Secretary of State by virtue of this section, or

(ii) by general customs officials by virtue of section 3,

(b) a function that is conferred on general customs officials or the Secretary of State by or by virtue of any of section 23 or 24 (investigations and detention), or

(c) a function under assimilated law that is exercisable by the Secretary of State or general customs officials in relation to a matter—

(i) in relation to which functions under assimilated law are exercisable by the Commissioners or officers of Revenue and Customs, and

(ii) that is not listed in paragraphs (a) to (e) of subsection (2).

Power of Secretary of State to modify functions

2

(1) The Secretary of State may by order—

(a) amend section 1(2) (matters that are general customs matters) so as to add, modify or remove a matter;

(b) amend that section so as to exclude its application in relation to a function of the Commissioners for Her Majesty's Revenue and Customs or to modify or remove a reference to a function previously so excluded;

(c) make provision for that section to apply in relation to a function conferred on the Commissioners by an enactment passed or made after the end of the session in which this Act is passed;

(d) modify any enactment (including an enactment passed or made after the passing of this Act) in consequence of provision made under any of paragraphs (a) to (c);

(e) make provision for a function of the Secretary of State or general customs officials to be treated, or not to be treated, as a general customs function.

(2) The power under subsection (1)(a) may not be exercised to add any of the following to section 1(2)—

(a) a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (c. 11),

(b) value added tax,

(d) a matter listed at section 7(2)(e).

(3) The Secretary of State must consult the Treasury before exercising the power under this section.

General customs officials

Designation of general customs officials

3

(1) The Secretary of State by whom general customs functions are exercisable may designate—

(a) an immigration officer, or

(b) any other official in that Secretary of State's department,

as a general customs official.

(2) A general customs official—

(a) has, in relation to a general customs matter, the same functions as an officer of Revenue and Customs would have, and

(b) may exercise the functions conferred on the Secretary of State by section 1 (general customs functions of the Secretary of State).

(3) This does not prevent the exercise of the Secretary of State's functions by any other official of the Secretary of State.

(4) If a function within subsection (2) is exercisable—

(a) in relation to a general customs matter, and

(b) in relation to any other matter,

the function is exercisable by a general customs official in relation to the general customs matter only.

(5) So far as is appropriate for the purposes of or in connection with this section, references to an officer of Revenue and Customs, or to Her Majesty's Revenue and Customs, in an enactment, instrument or document to which this section applies are to be construed as including a reference to a general customs official.

(6) References in this section to functions of an officer of Revenue and Customs are to functions conferred by an enactment to which this section applies.

(7) This section applies to—

(a) an enactment passed or made, or an instrument or document issued, before this Act is passed, and

(b) subject to express provision to the contrary, an enactment passed or made, or an instrument or document issued, after this Act is passed.

(8) This includes—

(a) section 2(4) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (continuation of anything begun by one officer by another),

(b) section 6 of that Act (officers' initial functions),

(d) section 25A(1) of that Act (certificates of debt),

(e) section 31 of that Act (obstruction),

(f) section 32 of that Act (assault), and

(g) section 33 of that Act (power of arrest) other than in its application to an offence under section 30 of that Act (impersonation),

but does not otherwise include any enactment contained in that Act.

(9) This section has effect subject to—

(a) any limitation specified in the official's designation under section 4 (supplementary provisions about designation), and

(b) any designation of the official under section 11 (designation of customs revenue officials).

Designation: supplementary

4

(1) A designation under section 3 is subject to such limitations as may be specified in the designation.

(2) A limitation specified under subsection (1) may, in particular, relate to—

(a) the functions that are exercisable by virtue of the designation, or

(b) the purposes for which those functions are exercisable.

(3) A designation under section 3—

(a) may be permanent or for a specified period,

(b) may (in either case) be withdrawn, and

(4) The power to designate, or to withdraw or vary a designation, is exercised by the Secretary of State giving notice to the official in question.

(5) The Secretary of State may designate an official under section 3 only if the Secretary of State is satisfied that the official—

(a) is capable of effectively carrying out the functions that are exercisable by virtue of the designation,

(b) has received adequate training in respect of the exercise of those functions, and

Directions by the Secretary of State

5

A general customs official must comply with the directions of the Secretary of State in the exercise of general customs functions.

The Director of Border Revenue

6

(1) The Secretary of State must designate an official in the department of the Secretary of State by whom general customs functions are exercisable as the Director of Border Revenue.

(2) Before making a designation under this section, the Secretary of State must obtain the consent of the Treasury to the designation.

Customs revenue functions of the Director

7

(1) The functions of the Commissioners for Her Majesty's Revenue and Customs that are exercisable in relation to customs revenue matters are exercisable by the Director of Border Revenue concurrently with the Commissioners.

(2) For the purposes of this Part, each of the following is a “customs revenue matter”—

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

(b) anti-dumping duty (within the meaning it has in Union customs legislation);

(d) customs duties;

(e) duties of excise other than—

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) bingo duty,

(iii) gaming duty,

(iv) general betting duty,

(v) lottery duty,

(vi) pool betting duty, ...

(vii) remote gaming duty; and

(viii) machine games duty;

(f) value added tax so far as relating to the export of goods from, or the import of goods into, the United Kingdom.

(3) Subsection (1) does not apply to—

(a) any function of making, by statutory instrument, any regulations, rules or an order;

(b) any function of issuing notices, directions or conditions that relate to value added tax and that apply generally to any person falling within their terms.

(4) If a function is exercisable by the Commissioners—

(a) in relation to a customs revenue matter, and

(b) in relation to any other matter,

the function is exercisable by the Director in relation to the customs revenue matter only.

(5) So far as is appropriate for the purposes of or in connection with this section, references to the Commissioners for Her Majesty's Revenue and Customs, or to Her Majesty's Revenue and Customs, in an enactment, instrument or document to which this section applies are to be construed as including a reference to the Director.

(6) References in this section to functions of the Commissioners are to functions conferred by an enactment to which this section applies.

(7) This section applies to—

(a) an enactment passed or made before the end of the session in which this Act is passed,

(aa) sections 98 and 99 of the Energy Act 2013 (HMRC functions in relation to Office for Nuclear Regulation etc.), ...

(ab) Part 1 and sections 40A and 40B of the Taxation (Cross-border Trade) Act 2018, and

(b) an instrument or document issued before the passing of this Act.

(8) This includes—

(a) section 5(1)(b) and (2)(b) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (Commissioners' initial functions),

(b) section 9 of that Act (ancillary powers),

(d) section 25(1), (1A), (5) and (6) of that Act (conduct of civil proceedings),

(e) section 25A(2) of that Act (certificates of debt),

(f) section 26 of that Act (rewards),

(g) section 31 of that Act (obstruction), and

(h) section 33 of that Act (power of arrest) other than in its application to an offence under section 30 of that Act (impersonation),

but does not include any other enactment contained in that Act.

(9) In this Part “customs revenue function” means—

(a) a function that is exercisable—

(i) by the Director by virtue of this section, or

(ii) by customs revenue officials by virtue of section 11,

(b) a function that is conferred on customs revenue officials or the Director by or by virtue of any of section 23 or 24 (investigations and detention), or

(c) a function under assimilated law, or Union customs legislation, that is exercisable by the Director or customs revenue officials in relation to a customs revenue matter.

(10) In this section “Union customs legislation” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.

Power of Treasury to modify Director’s functions

8

The Treasury may by order—

(a) amend section 7(2) (matters that are customs revenue matters) so as to add, modify or remove a matter;

(b) amend section 7(3) (functions to which that section does not apply) so as to add, modify or remove a function;

(c) make provision for that section to apply in relation to a function conferred on the Commissioners for Her Majesty's Revenue and Customs by an enactment passed or made after the end of the session in which this Act is passed;

(d) modify any enactment (including an enactment passed or made after the passing of this Act) in consequence of provision made under any of paragraphs (a) to (c).

Delegation of Director’s functions

9

(1) The Director of Border Revenue may make arrangements to delegate a function of the Director.

(2) The delegation of a function under this section—

(a) does not prevent the exercise of the function by the Director, and

(b) does not prevent the exercise of the function by a customs revenue official (see section 11).

(3) Where the Director delegates a function under this section—

(a) the Director must monitor the exercise of the function by the person to whom it is delegated, and

(b) the person must comply with the directions of the Director in exercising that function.

Compliance with directions etc.

10

(1) This section applies to—

(a) the Director of Border Revenue in the exercise of the Director's customs revenue functions, and

(b) a person to whom such functions are delegated under section 9.

(2) A person to whom this section applies must comply with any directions of a general nature given by the Treasury.

(3) A person to whom this section applies must apply—

(a) any concession published by the Commissioners for Her Majesty's Revenue and Customs and available generally to any person falling within its terms, and

(b) any interpretation of the law issued by the Commissioners (whether or not published).

(4) A person to whom this section applies must also—

(a) comply with any other guidance issued by the Commissioners (whether or not published), and

(b) take account of any other material published by the Commissioners.

Customs revenue officials

Designation of customs revenue officials

11

(1) The Director of Border Revenue may designate—

(a) an immigration officer, or

(b) any other official in the department of the Secretary of State by whom general customs functions are exercisable,

as a customs revenue official.

(2) A customs revenue official—

(a) has, in relation to a customs revenue matter, the same functions as an officer of Revenue and Customs would have, and

(b) may exercise the functions conferred on the Director by section 7 (customs revenue functions).

(3) If a function within subsection (2) is exercisable—

(a) in relation to a customs revenue matter, and

(b) in relation to any other matter,

the function is exercisable by a customs revenue official in relation to the customs revenue matter only.

(4) So far as is appropriate for the purposes of or in connection with this section, references to an officer of Revenue and Customs, or to Her Majesty's Revenue and Customs, in an enactment, instrument or document to which this section applies are to be construed as including a reference to a customs revenue official.

(5) References in this section to functions of an officer of Revenue and Customs are to functions conferred by an enactment to which this section applies.

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