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What this means for your business

78 obligations

65 penalties

14 can imprison

9 guides

Enforced by: ECJU
Applies to: United Kingdom
On this page: 78 compliance obligations, 9 practical guides across 2 topics

Read full text on legislation.gov.uk

What you must do

78 compliance obligations under this legislation — 14 can result in imprisonment.

Inspections 2

If your business runs section 10 gaming or has gaming machines, HMRC can enter your premises at a reasonable time, look at your accounts, records and any related equipment, and ask you to open or operate that equipment. You must keep all relevant records and cooperate with any inspection to show whether gaming or machine‑games duty is due and how much.

Trader/Business s.118BC ECJU If you conduct section 10 gaming or operate machines liable for machine‑games …

If HMRC has reasonable cause to think you are providing betting facilities, operating a totalisator, or carrying on remote gaming, they can enter your premises at a reasonable time, look at your accounts, records and equipment, and ask you to open any relevant machines. You must cooperate and make those records and equipment available for inspection.

Trader/Business s.118BCA ECJU When an HMRC officer has reasonable cause to suspect betting, totalisator or …

Management duties 5

If you bring goods into the UK only for a short period (e.g. for a trade show, repair, exhibition or testing), you can avoid paying import duty. To do this you must follow HMRC’s temporary‑import relief rules – declare the goods under the scheme, keep them under customs control, and export (or destroy) them again within the authorised time‑limit. Failure to follow the rules means you will be charged duty and could face fines or prosecution.

Trader/Business s.48 ECJU When you temporarily import goods into the UK for a specific purpose …

If your business deals with excise goods such as alcohol, tobacco, or fuel, you must make sure the relevant excise duty has been paid before you receive, store, transport or sell them. Handling any such goods while the duty remains unpaid is a criminal offence.

Trader/Business s.170A ECJU when handling goods that are subject to excise duty and for which …

You must make sure that any aircraft arriving in or leaving the UK with passengers or goods lands, takes off and unloads only at a regulated aerodrome (a customs‑excise airport or an aerodrome approved under s.20B), unless you have written permission from HMRC. The same rule applies to anyone importing goods by air – the goods must enter the UK at a regulated aerodrome. Breaching this can lead to a fine or up to three months’ imprisonment.

Trader/Business s.21 ECJU When operating an aircraft that lands, departs or carries goods into the …

If your business takes excise‑duty‑free goods out under a bond, you must keep those goods secure and ensure they are only used for the purpose you were authorised for. If the goods are taken away illegally before that purpose is completed, HMRC can call in the bond and demand payment immediately.

Trader/Business s.131 ECJU When you have goods removed without payment of excise duty under a …

If you import goods you can keep them in a customs‑approved warehouse without paying duty straight away. To do this you must have the correct licence, store the goods in an authorised warehouse and keep accurate records. When the goods leave the warehouse you must then pay the duty that was deferred.

Trader/Business s.46 ECJU When you import goods and wish to defer customs duty by storing …

Notifications 1

If HMRC seizes any of your property as liable to forfeiture, you must let them know you contest the forfeiture. You have to send a written notice of claim to HMRC within one month of the seizure (or of the seizure notice). Failing to do so means the goods will be automatically treated as forfeited.

Trader/Business Schedule 3 ECJU Your property is seized by HMRC as liable to forfeiture

Other requirements 3

If HM Revenue & Customs obtains a written warrant or believes it has reasonable grounds to inspect, they can force entry to any premises you use for your business, search the site, seize documents and even search people. You must let the officer in, give them a copy of the warrant and cooperate with any seizure or search they carry out.

Trader/Business s.118C ECJU When an HMRC officer has a warrant authorising entry/search, or when the …

If you produce alcoholic products or run a refinery, you must not hide taxable goods in secret pipes, cocks, vessels or other hidden containers. HMRC can break into your premises to investigate, and any goods found via such concealment can be forfeited.

Trader/Business s.113 ECJU When you are a revenue trader (i.e. produce alcoholic products or occupy …

When you or your vehicles go in or out of a customs free‑zone, you must answer any questions from HMRC officers and show any goods they ask to see. Officers can also board vehicles or enter the zone to inspect at any time, and you must allow them to do so.

Any Person s.100F ECJU When entering or leaving a free zone, when a vehicle enters or …

Payments and fees 7

If you keep duty‑payable goods (such as alcohol, tobacco or energy products) in an authorised excise warehouse, you can usually put off paying the excise duty. To do that you must apply to HMRC, keep evidence that you meet the conditions set in the regulations, and be ready to pay the duty immediately if those conditions are not satisfied.

Occupier s.127A ECJU When you store goods that are subject to excise duty in an …

If you import goods into the UK, you can ask HMRC to let you postpone paying the customs duty. You must apply for a deferment arrangement, keep any required standing deposit, and then pay the duty by the date set by HMRC. Failing to do so can lead to penalties.

Trader/Business s.45 ECJU When importing goods and wishing to defer the payment of customs duty …

If you act as the owner or principal manager of a customs trader, you are personally liable for the same duties and penalties that the real owner would owe. That means you must pay any customs duties and penalties to HMRC, even if the company is a different entity or you are under 18, and you need to keep records that show you’ve complied.

Trader/Business s.118 ECJU When acting as the ostensible owner or a principal manager of a …

If you import goods that HMRC says owe duty based on how they’re used, you must pay that duty when you clear the goods. Check each shipment to see whether use‑based duty applies, pay the amount on time, and keep records to prove you complied.

Trader/Business s.122 ECJU When importing goods that HMRC classifies as subject to use‑based customs duty

If you import any product that includes an ingredient or component which is subject to excise duty (e.g., alcohol, fuel, tobacco), you must calculate and pay the appropriate excise duty for the whole product. The duty is based on the amount of the dutiable component used, unless HM Treasury requires you to pay the higher amount as if the whole product were that component. You can also claim any rebates that would apply if the component were charged separately.

Trader/Business s.126 ECJU Importing goods that contain any part or ingredient chargeable with excise duty

If your business manufactures, processes or sells excisable goods, you must pay any excise duty due at the time, place and to the person HMRC tells you to, even if you have a bond in place. If you miss a payment, HMRC can send you a written demand and you must pay immediately; otherwise civil penalties and daily fines will be applied.

Trader/Business s.116 ECJU You are a revenue trader (business dealing with excisable goods)

If you import goods into the UK, you must give HMRC acceptable security (e.g., a cash payment, bank guarantee or customs bond) for any duty that may be due before the goods can be delivered to you. Without that security the goods will be held at the border.

Trader/Business s.119 ECJU When you import goods into the UK and wish to take delivery

Offences and prohibitions 55

If you fail to comply with any condition that has been imposed under the regulations made under section 25(1A) on a site that has been approved as a temporary storage facility, you commit an offence. On summary conviction you can be fined up to £20,000, or a higher amount if you do not remedy the breach by the deadline set in a notice – the fine can rise by £20,000 for each outstanding notice. No prison term applies.

Any Person s.25A ECJU

If you produce, alter, use or accept a fake document or seal that is required for customs or other tax matters, you commit a criminal offence. A conviction can lead to an unlimited fine and up to two years in prison, and the case can be tried in either the Magistrates' Court or the Crown Court.

Any Person s.168 ECJU

If a customs officer tells you to stop an aircraft or a railway vehicle from leaving the UK and you ignore that instruction, you commit an offence. The same applies to the aircraft owner or rail vehicle operator if the vehicle departs despite the instruction, unless you can prove you had no consent or involvement. On conviction you face a £2,500 fine, up to three months in prison, or both.

Any Person s.34 ECJU

If you ship dutiable or restricted goods for export before you have complied with the required export licences or other export provisions, and you do so knowing the shipment is fraudulent, you commit an offence. On conviction you face a fine of at least £20,000 (or three times the value of the goods, whichever is higher) and up to six months' imprisonment on summary conviction, or an unlimited fine and up to 14 years' imprisonment on indictment.

Any Person s.53 ECJU

If you load, export or ship explosives without first making the required customs entry, you breach the law. The exporter or shipper can be prosecuted and will face a fine of up to £1,000 on summary conviction.

Any Person s.75 ECJU

If you export, ship or arrange to ship goods that are prohibited or subject to a restriction (for example under drug or firearms legislation), you commit a criminal offence. The offence can be tried either in a magistrates’ court or a Crown Court and carries a fine (up to three times the goods’ value or unlimited on indictment) and, for the more serious version, up to 14 years’ imprisonment (or life for certain weapons or drugs).

Any Person s.68 ECJU

If HMRC officials require you (or your representative) to be present when your goods are examined under section 159 or a sample is taken under section 160, and you do not attend without a reasonable excuse, you commit an offence. On summary conviction you face a fine of up to level 3 on the standard scale (£1,000). The offence is tried in the Magistrates' Court.

Any Person s.160ZA ECJU

If a ship that is supposed to be examined or possibly forfeited by customs does not comply with the order to ‘bring to’ (i.e., surrender) and there is no good reason for the delay, the ship’s master commits an offence. On summary conviction in the Magistrates’ Court the master faces a fine of up to £500. No prison term is provided for this breach.

Any Person s.91 ECJU

If you move imported or export goods in a way that breaches Customs regulations – for example using an unauthorised route, vehicle, container, or loading/unloading procedure – you commit an offence. On summary conviction you can be fined up to £2,500 and the goods involved may be forfeited.

Any Person s.31 ECJU

If you import goods into the UK and do not follow the customs requirements – such as making the proper customs declaration, presenting the goods, or declaring stored goods – you commit an offence. On summary conviction you face a fine of up to £500 and the goods may be forfeited to the Crown.

Any Person s.41 ECJU

If HMRC (or a customs officer) asks you to provide information or produce documents about the origin of goods you have exported, you must comply unless you have a reasonable excuse. Failing to do so is a criminal offence. On conviction in the magistrates' court you face a level‑3 fine (up to £1,000).

Any Person s.80 ECJU

If you are involved in importing or exporting goods that require a customs entry and a customs officer asks you for information, documents or to allow inspection and you do not comply, you commit a criminal offence. On summary conviction in the magistrates' court you face a level‑3 fine of up to £1,000. No custodial sentence is provided for this breach.

Any Person s.77A ECJU

If you operate an aircraft or railway vehicle, or control an aerodrome or railway customs area, you must let customs officers board, inspect the vehicle, goods and paperwork, keep the required arrival/departure records and let officers copy them. Failing to do any of this is a criminal offence. On summary conviction you face a fine up to £2,500, up to 3 months’ imprisonment, or both, and the case will be dealt with in the magistrates’ court.

Any Person s.33 ECJU

If you move goods by road or rail into or out of the United Kingdom and break any regulation made by the Commissioners under this section (or ignore a condition of a dispensation), you commit a criminal offence. On conviction you face a fine of up to £1,000 and any offending goods can be seized. The case will be dealt with in the Magistrates' Court.

Any Person s.26 ECJU

If you are not a customs officer but you seize, detain, or keep goods that may be liable to forfeiture under the customs and excise Acts, you must follow the statutory requirements (such as delivering the goods to an officer or giving written notice) and any directions from the Commissioners. Failing to do so is a criminal offence. On summary conviction you face a fine of up to level 2 (£500) and no prison term.

Any Person s.139 ECJU

If you export goods that are subject to export licences or other export controls and you breach those requirements – for example by exporting without the proper licence, missing a deadline, or not informing HMRC – you commit an offence. The goods will be forfeited and you face a fine (up to £20,000 or three times the value of the goods, whichever is higher, or a standard‑scale level‑4 fine for other goods) and a further £20,000 fine if you ignore HMRC’s directions. The offence is tried in the Magistrates’ Court.

Any Person s.52A ECJU

If the Commissioners issue you a direction requiring information or documents about goods you are exporting (or intend to export) and you do not provide them as required, you commit a criminal offence. On summary conviction in the Magistrates' Court you face a fine of up to £1,000 (standard‑scale level 3).

Any Person s.62 ECJU

If you place goods that are required to be exported alongside a vehicle that is not a road vehicle (such as a ship, aircraft or pipeline) without obtaining the written authority required by the regulations, you breach the law. The offence applies to any person or business that does this. On conviction in the magistrates' court you face a fine of up to £1,000.

Any Person s.59 ECJU

If you operate a hovercraft that carries goods to or from a port, regulated aerodrome, customs station, approved wharf or temporary storage facility, you must follow any regulations or directions issued by the Commissioners or a proper officer. Ignoring those rules or directions is a criminal offence. On summary conviction you could be fined up to £1,000 and any goods involved may be seized.

Any Person s.23 ECJU

If your business is a registered excise dealer or shipper and you break any rule in the relevant regulations, or ignore a condition or restriction imposed by the Commissioners, you will be hit with a civil penalty under the Finance Act 1994 and any offending goods can be seized. The penalty is a monetary fine (potentially unlimited) and does not carry a prison term.

Any Person s.100J ECJU

If you breach a condition that has been imposed on an approved wharf under the regulations linked to section 20(1A), you commit an offence. On summary conviction you can be fined up to £20,000, and if you do not remedy the breach by the date specified in a notice you face a higher fine calculated as £20,000 plus an “enhanced amount” (£20,000 multiplied by each notice that remains un‑remedied).

Any Person s.20A ECJU

If you operate a vehicle that is carrying goods to be imported into the UK, you must confirm—either yourself or by stating you reasonably believe—that a customs declaration has been made for those goods, in the way the regulations require. Failing to give this confirmation when required is a criminal offence. On summary conviction you face a fine of up to £1,000.

Any Person s.35A ECJU

If a coasting ship leaves a UK port without first giving the customs officer a proper account (the transire) as directed, the ship's master commits an offence. The offence does not apply where the Commissioners have specifically allowed the departure or a valid general transire has been issued. On summary conviction the master faces a fine of up to £500 (level 2 on the standard scale).

Any Person s.71 ECJU

If you move goods that have not had duty paid, are subject to drawback, or are otherwise under customs control without following the directions issued by HMRC’s Commissioners, you commit an offence. The breach is dealt with in the magistrates' court and can result in a fine. On conviction you could be fined up to £500.

Any Person s.30 ECJU

If you own a pipeline or the goods moved through it and those goods are later found missing or short, you must pay any unpaid duty or drawback that applies. If you refuse to pay the amount demanded by an officer, you can be prosecuted and, on summary conviction, will be fined double the sum owed. The case is dealt with in the magistrates’ court.

Any Person s.96 ECJU

If the master (captain) of a coasting ship does not produce a document that should be on board when a customs officer asks for it, the master commits an offence. On summary conviction in a magistrates' court the master can be fined up to £500.

Any Person s.72 ECJU

If HMRC (the Commissioners) request information or documents about goods involved in an excise duty drawback claim and you do not supply them, you commit a criminal offence. On conviction in the Magistrates' Court you face a fine of up to £1,000. No custodial sentence is provided for this breach.

Any Person s.133 ECJU

If a customs officer asks you to give details about goods you are importing or exporting, or to show invoices, bills of lading, or any other documents, you must comply. Not doing so without reasonable cause is a criminal offence. On conviction in the magistrates' court you face a fine up to £1,000.

Any Person s.77 ECJU

If you are the commander of a ship commissioned by Her Majesty or a foreign state and the ship is carrying goods that were loaded outside the United Kingdom, you must give a customs officer an account of those goods before they are unloaded and must answer any questions the officer asks. Not providing the account, or refusing to answer, is an offence. On summary conviction in the Magistrates' Court you face a fine of up to £1,000.

Any Person s.36 ECJU

If you are a revenue trader (or anyone who has been required by HMRC to give security for premises used for customs examinations) and you do not provide or maintain the appliances, equipment or other facilities that an officer needs to examine goods, you commit an offence. On summary conviction you face a fine of up to level 3 on the standard scale (£1,000).

Trader/Business s.158 ECJU

If you operate a ship, aircraft or any other vehicle arriving in the UK and you do not make the required inbound customs report, refuse to answer customs officers’ questions, or alter/remove goods before the report is made, you commit a criminal offence. On summary conviction you face a fine of up to £1,000 and the goods may be detained or placed in a Queen’s warehouse.

Any Person s.35 ECJU

If your business obtains an excise licence by paying with a cheque and that cheque later bounces, the licence is automatically void. You must return the licence within 7 days of being told to do so. If you do not, you can be prosecuted and face a fine – up to level 5 on the standard scale (unlimited, e.g. £20,000 for gaming licences) or a larger amount for vehicle licences.

Any Person s.102 ECJU

If you knowingly help avoid or cheat the agricultural levy that must be paid when exporting goods, you commit a criminal offence. On conviction you could be fined an unlimited amount (or three times the value of the goods, whichever is higher) and/or face up to 14 years in prison. The goods concerned may also be forfeited.

Any Person s.68A ECJU

If a person knowingly obtains, keeps, moves or otherwise deals with goods that have been removed from a customs warehouse, have unpaid duty or are subject to an import/export ban, and does so with the intention of defrauding HMRC, they commit an offence. The same offence applies to any deliberate attempt to evade duty or breach a prohibition. On conviction the offender can face an unlimited fine, up to 14 years’ imprisonment and the goods may be confiscated.

Any Person s.170 ECJU

If you or your business knowingly unloads, lands or moves goods that are either duty‑unpaid or prohibited/restricted, and you do so with the intention of defrauding HMRC or evading the restriction, you commit a criminal offence. On conviction you can be fined up to an unlimited amount and face up to 14 years’ imprisonment (or up to 6 months if tried summarily). The offence also covers removing such goods from approved storage without permission.

Any Person s.50 ECJU

If you deliberately obstruct, damage or otherwise interfere with any customs or excise vehicle, buoy, anchor, chain, rope or marker used by the Commissioners without a good reason, you commit a criminal offence. Conviction in the magistrates' court carries a fine of up to £200.

Any Person s.85 ECJU

If you ship goods as ‘stores’ without paying duty and they are landed or unloaded in the UK without the proper officer’s permission, you (the vehicle operator and the owner of the ship, aircraft or railway vehicle) commit an offence. The goods can be forfeited and, on summary conviction, you face a fine of three times the value of the goods or £1,000 (level 3) whichever is greater.

Any Person s.61 ECJU

If you load goods onto a ship for export before the required entry‑outwards has been submitted (unless a stiffening order applies), you breach the law. The ship's master can be convicted in the magistrates' court and fined up to £1,000.

Any Person s.63 ECJU

If you deliberately falsify a claim – or even without fraud intent – to obtain a refund, allowance, remission or rebate of customs duty that you are not entitled to, you commit a criminal offence. On conviction you could be fined (unlimited on indictment) and face up to 14 years in prison, plus possible forfeiture of the goods involved.

Any Person s.136 ECJU

If you market or sell any product by saying it was imported without paying duty or was otherwise illegally brought into the UK, you commit an offence even if that isn’t true. The goods can be seized and, on a summary conviction, you face a fine of at least £1,000 or up to three times the value of the goods – whichever is higher – and you could be detained.

Any Person s.87 ECJU

If you are the master of a ship that is in a UK port and you do not provide reasonable accommodation below decks, or safe access and egress, for customs officers who have been stationed on the vessel, you commit a criminal offence. On summary conviction in the Magistrates' Court you face a fine of up to level 2 on the standard scale (£500). No imprisonment is provided for this breach.

Any Person s.27 ECJU

If you store goods in a customs warehouse and they are later found missing or deficient, you must pay any duty that becomes due. Should you refuse to pay the amount HMRC demands (whether ordinary duty or excise duty), you can be convicted on summary conviction and be liable to a penalty equal to double the unpaid sum (or double the reduced amount after any appeal).

Occupier s.94 ECJU

If a ship that has been cleared to leave the UK is stopped by an officer and the master refuses to show the clearance or answer the officer’s questions, the master commits a criminal offence. On conviction in the Magistrates’ Court the offence carries a fine of up to £200.

Any Person s.64 ECJU

If you are in charge of a vehicle that customs suspects is carrying undeclared or prohibited goods and you refuse to stop the vehicle or let it be searched, you commit an offence. On summary conviction you face a fine of up to level 3 on the standard scale (£1,000). There is no custodial sentence attached to this breach.

Any Person s.163 ECJU

If excise goods (such as spirits) have been denatured by mixing with another substance and later you separate the original goods from that mixture for home use, you commit an offence. You can be detained, the goods may be confiscated, and you face a fine (up to £20,000 or three times the goods’ value on summary conviction, unlimited on indictment) and/or up to six months’ imprisonment on summary conviction or up to two years on indictment.

Any Person s.129 ECJU

If you ship or carry goods along the UK coast in breach of any prohibition or restriction that is in force, the goods will be confiscated and you can be fined up to £1,000 on summary conviction. The offence applies to anyone who ships the goods or intends to ship them.

Any Person s.74 ECJU

If you knowingly or recklessly make, sign, deliver or cause to be delivered a false customs declaration, notice, certificate or any other document to HMRC, you commit a criminal offence. Conviction can lead to an unlimited fine and up to two years' imprisonment, and any goods covered by the false document may be forfeited. The Crown can also recover any tax that was under‑paid because of the false statement.

Any Person s.167 ECJU

If you knowingly take any action intended to fraudulently avoid paying excise duty on goods – whether for yourself or for someone else – you commit a criminal offence. On conviction you can be fined an unlimited amount and face up to 14 years’ imprisonment, and the goods involved may be seized. The offence can be tried either in a Magistrates’ Court or in the Crown Court.

Any Person s.170B ECJU

If you deliberately remove, damage or tamper with a customs seal, lock or mark on goods while they are in the UK (or on a ship/aircraft), or you take the goods before the seal is lawfully removed, you and the person in charge of the goods commit an offence. On summary conviction you face a fine of up to £2,500. No prison term is provided for this offence.

Any Person s.83 ECJU

If, while your goods are being moved to a place for Customs examination, you do something that hasn't been authorised and you have no reasonable excuse, you commit an offence. You will be fined up to £1,000 on summary conviction.

Any Person s.159 ECJU

If anyone opens a warehouse door or lock, or gets into a customs or excise warehouse (or its stored goods) without permission from a proper officer, they commit a criminal offence. On conviction in the magistrates’ court they face an unlimited fine and may be detained.

Any Person s.100 ECJU

If you import, export or move goods through a pipeline that has not been approved by HMRC (or you breach any condition attached to an approved pipeline, or access goods in the pipeline without authority), you commit a criminal offence. On conviction you could be fined up to an unlimited amount and face up to two years’ imprisonment, and the goods involved may be seized. The offence can be tried in either the magistrates' court or the Crown Court.

Any Person s.24 ECJU

If you load goods onto a vehicle for export but then unload them in the United Kingdom without the proper officer’s permission – and you haven’t paid any duty due or repaid any drawback – you and anyone helping with the unloading can be prosecuted. The same applies if you open a container or alter marks on goods that are subject to excise, transit, drawback or other duty procedures. Conviction leads to forfeiture of the goods and a fine of either three times the goods’ value or £1,000 (level 3), whichever is higher.

Any Person s.67 ECJU

If you own or operate a ship (up to 100 tons), a railway vehicle, an aircraft or a hovercraft that is used to import, export or move goods contrary to customs prohibitions or without paying the required duties, you commit an offence. On summary conviction you can be fined up to the value of the vehicle or £20,000 (whichever is lower), and the vehicle may be forfeited.

Any Person s.141 ECJU

If you or your business use any premises, building, vehicle or equipment that the customs rules require to be entered for trade purposes, but you have not made the proper entry, you commit an offence. A civil penalty is imposed under the Finance Act 1994 and any goods on the unauthorised premises can be seized and forfeited.

Any Person s.111 ECJU

Record keeping 2

If your business imports or exports weapons or firearms, you must maintain the records that HMRC (the Commissioners) ask for under EU Directive 91/477/EEC. These records must be kept for every transaction and available for inspection, so you can prove compliance with customs rules.

Any Person s.75B ECJU When you are involved in the importation or exportation of weapons or …

If your business is involved in a customs or excise trade and you are told to make an entry for a premises or article, you must complete the entry in the exact form and detail required, keep the premises or article marked as HMRC directs, and ensure the entry is signed by an authorised officer (for a company). Failure to follow HMRC’s directions can lead to a civil penalty.

Trader/Business s.108 ECJU When you are required under customs and excise trade provisions to make …

Reporting and filing 3

If you import goods into the UK only to move them on to another country, you can apply to HMRC for relief from paying customs duty. You must declare the goods as being for transit or transshipment, ensure they leave the UK within the allowed period, and keep records proving they were never used in the UK.

Trader/Business s.47 ECJU Goods are entered into the UK solely for transit or transshipment to …

If you import goods under a sales contract and they arrive damaged or not as described, you can ask HMRC to refund any excise duty you paid, provided you return the goods unused to the seller (or meet export rules) or destroy them unused with the seller’s consent. You’ll need to prove these conditions to HMRC to get the refund.

Trader/Business s.123 ECJU Imported goods are not as contracted or are damaged, and you return …

If your business imports or exports weapons or firearms you must give HMRC any information they reasonably ask for about those goods. You also have to produce any related documents for inspection when requested, at the place and time they specify.

Any Person s.77B ECJU When you are involved in importing or exporting weapons or firearms

Penalties for non-compliance

65 penalties under this legislation. 14 can result in imprisonment. 32 carry an unlimited fine.

Prison risk

Do not handle goods with unpaid excise duty

Unlimited fine and/or 2 years imprisonment

Either way s.170A Penalises: Do not handle goods with unpaid excise duty

Prison risk

Counterfeit customs documents or seals

Unlimited fine and/or 2 years imprisonment

Either way s.168 Penalises: Counterfeit customs documents or seals

Prison risk

Export goods without required permission (fraudulent)

Unlimited fine and/or 14 years imprisonment

Either way s.53 Penalises: Export goods without required permission (fraudulent)

Prison risk

Export prohibited or restricted goods

Unlimited fine and/or 14 years imprisonment

Either way s.68 Penalises: Export prohibited or restricted goods

Prison risk

Fraudulent evasion of agricultural export levy

Unlimited fine and/or 14 years imprisonment

Either way s.68A Penalises: Fraudulent evasion of agricultural export levy

Prison risk

Fraudulent evasion of customs duty or import/export prohibition

Unlimited fine and/or 14 years imprisonment

Either way s.170 Penalises: Fraudulent evasion of customs duty or import/export prohibition

Prison risk

Import goods without paying duty or breaching prohibition

Unlimited fine and/or 14 years imprisonment

Either way s.50 Penalises: Import goods without paying duty or breaching prohibition

Prison risk

Make fraudulent or improper claim for customs duty drawback

Unlimited fine and/or 14 years imprisonment

Either way s.136 Penalises: Make fraudulent or improper claim for customs duty …

Prison risk

Separate denatured excise goods after home use

Unlimited fine and/or 2 years imprisonment

Either way s.129 Penalises: Separate denatured excise goods after home use

Prison risk

Submit false customs declaration

Unlimited fine and/or 2 years imprisonment

Either way s.167 Penalises: Submit false customs declaration

Prison risk

Take steps to evade excise duty

Unlimited fine and/or 14 years imprisonment

Either way s.170B Penalises: Take steps to evade excise duty

Prison risk

Unauthorised use of a pipeline for goods

Unlimited fine and/or 2 years imprisonment

Either way s.24 Penalises: Unauthorised use of a pipeline for goods

Prison risk

Disobey customs officer’s instructions to stop aircraft or rail vehicle departure

Fine up to £2,500 and/or 3 months imprisonment

Summary only s.34 Penalises: Disobey customs officer’s instructions to stop aircraft or …

Prison risk

Fail to comply with customs inspection and record‑keeping duties

Fine up to £2,500 and/or 3 months imprisonment

Summary only s.33 Penalises: Fail to comply with customs inspection and record‑keeping …

Unlimited fine

Claim duty relief for temporarily imported goods

Unlimited fine

s.48 Penalises: Claim duty relief for temporarily imported goods

Unlimited fine

Use customs warehousing to defer duty on imported goods

Unlimited fine

s.46 Penalises: Use customs warehousing to defer duty on imported …

Unlimited fine

Arrange deferment of customs duty payments

Unlimited fine

s.45 Penalises: Arrange deferment of customs duty payments

Unlimited fine

Fail to comply with customs record‑keeping or notice requirements

Unlimited fine

s.118G Penalises: Pay all customs duties and penalties as ostensible …

Unlimited fine

Fail to comply with conditions for an aerodrome examination station

Unlimited fine

Summary only s.22A Penalises: Pay customs duty on goods used in restricted …

Unlimited fine

Pay customs duty on goods used in restricted ways

Unlimited fine

s.122 Penalises: Pay customs duty on goods used in restricted …

Unlimited fine

Breach of regulation‑based conditions on approved temporary storage facility

Unlimited fine

Summary only s.25A Penalises: Breach of regulation‑based conditions on approved temporary storage …

Unlimited fine

Fail to comply with export control requirements

Unlimited fine

Summary only s.52A Penalises: Fail to comply with export control requirements

Unlimited fine

Fail to comply with registered excise dealer/shipping regulations

Unlimited fine

Administrative/Civil penalty s.100J Penalises: Fail to comply with registered excise dealer/shipping regulations

Unlimited fine

Fail to comply with regulated conditions on an approved wharf

Unlimited fine

Summary only s.20A Penalises: Fail to comply with regulated conditions on an …

Unlimited fine

Fail to pay duty on missing pipeline goods

Unlimited fine

Summary only s.96 Penalises: Fail to pay duty on missing pipeline goods

Unlimited fine

Fail to return excise licence after cheque is dishonoured

Unlimited fine

Summary only s.102 Penalises: Fail to return excise licence after cheque is …

Unlimited fine

Land/store untaxed goods without authority

Unlimited fine

Summary only s.61 Penalises: Land/store untaxed goods without authority

Unlimited fine

Offer goods for sale as smuggled

Unlimited fine

Summary only s.87 Penalises: Offer goods for sale as smuggled

Unlimited fine

Refuse to pay duty on missing or deficient warehoused goods

Unlimited fine

Summary only s.94 Penalises: Refuse to pay duty on missing or deficient …

Unlimited fine

Unauthorised opening or access to a customs or excise warehouse

Unlimited fine

Summary only s.100 Penalises: Unauthorised opening or access to a customs or …

Unlimited fine

Unload exported goods in the UK without authority

Unlimited fine

Summary only s.67 Penalises: Unload exported goods in the UK without authority

Unlimited fine

Use premises or article without required customs entry

Unlimited fine

s.111 Penalises: Use premises or article without required customs entry

Unlimited fine

Keep records for all firearm imports and exports

Unlimited fine

s.75B Penalises: Keep records for all firearm imports and exports

Unlimited fine

Claim customs duty relief for goods in transit or transshipment

Unlimited fine

s.47 Penalises: Claim customs duty relief for goods in transit …

Significant fine

Use of ship, railway vehicle, aircraft or hovercraft in breach of customs rules

Fine up to £20,000

Summary only s.141 Penalises: Use of ship, railway vehicle, aircraft or hovercraft …

Fine

Operate aircraft and import goods only via regulated aerodromes

Fine up to £2,500

s.21 Penalises: Operate aircraft and import goods only via regulated …

Fine

Fail to comply with controls on movement of goods

Fine up to £2,500

Summary only s.31 Penalises: Fail to comply with controls on movement of …

Fine

Tamper with customs seals or remove sealed goods

Fine up to £2,500

Summary only s.83 Penalises: Tamper with customs seals or remove sealed goods

Fine

Export or ship explosives without customs entry

Fine up to £1,000

Summary only s.75 Penalises: Export or ship explosives without customs entry

Fine

Fail to be present when goods are examined or sampled

Fine up to £1,000

Summary only s.160ZA Penalises: Fail to be present when goods are examined …

Fine

Fail to comply with customs information request

Fine up to £1,000

Summary only s.80 Penalises: Fail to comply with customs information request

Fine

Fail to comply with customs information request

Fine up to £1,000

Summary only s.77A Penalises: Fail to comply with customs information request

Fine

Fail to comply with customs regulations for land movements

Fine up to £1,000

Summary only s.26 Penalises: Fail to comply with customs regulations for land …

Fine

Fail to comply with export information directions

Fine up to £1,000

Summary only s.62 Penalises: Fail to comply with export information directions

Fine

Fail to comply with export loading restrictions

Fine up to £1,000

Summary only s.59 Penalises: Fail to comply with export loading restrictions

Fine

Fail to comply with hovercraft movement regulations

Fine up to £1,000

Summary only s.23 Penalises: Fail to comply with hovercraft movement regulations

Fine

Fail to confirm customs declaration for vehicle operators

Fine up to £1,000

Summary only s.35A Penalises: Fail to confirm customs declaration for vehicle operators

Fine

Fail to provide information or documents for a drawback claim

Fine up to £1,000

Summary only s.133 Penalises: Fail to provide information or documents for a …

Fine

Fail to provide information or documents to customs officer

Fine up to £1,000

Summary only s.77 Penalises: Fail to provide information or documents to customs …

Fine

Fail to provide or answer required goods account on a commissioned ship

Fine up to £1,000

Summary only s.36 Penalises: Fail to provide or answer required goods account …

Fine

Fail to provide required customs facilities

Fine up to £1,000

Summary only s.158 Penalises: Fail to provide required customs facilities

Fine

Fail to report inbound vehicle or goods to customs

Fine up to £1,000

Summary only s.35 Penalises: Fail to report inbound vehicle or goods to …

Fine

Load goods onto exporting ship before entry outwards

Fine up to £1,000

Summary only s.63 Penalises: Load goods onto exporting ship before entry outwards

Fine

Refuse to stop a vehicle for customs search

Fine up to £1,000

Summary only s.163 Penalises: Refuse to stop a vehicle for customs search

Fine

Ship goods coastwise in violation of prohibitions

Fine up to £1,000

Summary only s.74 Penalises: Ship goods coastwise in violation of prohibitions

Fine

Unauthorised act during goods examination

Fine up to £1,000

Summary only s.159 Penalises: Unauthorised act during goods examination

Fine

Fail to bring ship to customs examination

Fine up to £500

Summary only s.91 Penalises: Fail to bring ship to customs examination

Fine

Fail to comply with customs import formalities

Fine up to £500

Summary only s.41 Penalises: Fail to comply with customs import formalities

Fine

Fail to comply with customs seizure or detention requirements

Fine up to £500

Summary only s.139 Penalises: Fail to comply with customs seizure or detention …

Fine

Fail to deliver required account before coasting ship departure

Fine up to £500

Summary only s.71 Penalises: Fail to deliver required account before coasting ship …

Fine

Fail to follow customs directions for moving uncleared goods

Fine up to £500

Summary only s.30 Penalises: Fail to follow customs directions for moving uncleared …

Fine

Fail to produce required ship documents to customs officer

Fine up to £500

Summary only s.72 Penalises: Fail to produce required ship documents to customs …

Fine

Refuse to accommodate customs officers on a ship

Fine up to £500

Summary only s.27 Penalises: Refuse to accommodate customs officers on a ship

Fine

Interfere with revenue vessels or related equipment

Fine up to £200

Summary only s.85 Penalises: Interfere with revenue vessels or related equipment

Fine

Refuse to produce ship clearance on demand

Fine up to £200

Summary only s.64 Penalises: Refuse to produce ship clearance on demand

Practical guidance

Our guides explain how to comply with the requirements above.

Digital & Technology 1

E-commerce and digital exporting

Selling internationally through online marketplaces, understanding distance selling regulations, and VAT obligations.

Sections and provisions

249 classified provisions from this legislation.

25 Duties 63 Offences and penalties 50 Powers 21 Definitions 18 Exemptions

Duties 25

s.11 Assistance to be rendered by police, etc.
s.21 Control of movement of aircraft, etc. into and out of the United Kingdom. goods in any aircraft
s.45 Deferred payment of customs duty.
s.46 Goods to be warehoused without payment of duty.
s.47 Relief from payment of duty of goods entered for transit or transhipment.
s.48 Relief from payment of duty of goods temporarily imported.
s.75B Records relating to firearms
s.77B Information powers relating to firearms documents relating
s.100F Powers of search.
s.108 Making of entries. person is required
s.113 Power to search for concealed pipes, etc. officer
s.116 Payment of excise duty by revenue traders.
s.118 Liability of ostensible owner or principal manager.
s.118BCA Inspection powers: betting duties and remote gaming duty
s.118E Procedure when documents etc. are removed. such thing is made
s.118C Entry and search of premises and persons. officer
s.118BC Inspection powers: gaming duty and machine games duty
s.119 Delivery of imported goods on giving of security for duty.
s.122 Regulations where customs duty depends on use.
s.123 Repayment of duty where goods returned or destroyed by importer.
... and 5 more duties

Offences and penalties 63

s.20A Approved wharves
s.22A Examination stations
s.23 Control of movement of hovercraft.
s.24 Control of movement of goods by pipe-line.
s.25A Temporary storage facilities
s.26 Power to regulate movements of goods into and out of United Kingdom by land.
s.27 Officers’ powers of boarding.
s.30 Control of movement of uncleared goods within or between port or airport and other places.
s.31 Control of movement of goods to and from inland clearance depot, etc.
s.33 Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc.
s.34 Power to prevent flight of aircraft or departure of railway vehicles.
s.35 Report inwards.
s.35A Obligation to confirm making of Customs declaration: particular vehicle operators
s.36 Provisions as to Her Majesty’s ships, etc.
s.41 Failure to comply with customs formalities.
s.50 Penalty for improper importation of goods.
s.52A Breach of applicable export provisions etc
s.53 Entry outwards of goods.
s.59 Restrictions on putting export goods alongside for loading.
s.61 Supplementary provision relating to stores.
... and 43 more offences and penalties

Powers 50

s.8B Co-operation with other customs services
s.8A Disclosure of customs information
s.10 Disclosure by Commissioners of certain information as to imported goods.
s.12 Power to hold inquiries.
s.19 Appointment of ports, etc.
s.20 Approval of wharves
s.22 Approval of examination stations at regulated aerodromes
s.25 Approval of temporary storage facilities
s.28 Officers’ powers of access, etc.
s.29 Officers’ powers of detention of ships, etc.
s.40 Removal of chargeable goods to Queen’s warehouse.
s.42 Power to regulate unloading, removal, etc. of imported goods.
s.51 Special provisions as to proof in Northern Ireland.
s.60A Power to make regulations about stores
s.65 Power to refuse or cancel clearance of vehicle.
s.66 Power to make regulations as to exportation, etc.
s.68B Special provisions as to proof in Northern Ireland.
s.73 Power to make regulations as to carriage of goods coastwise, etc.
s.79 Power to require evidence in support of information.
s.81 Power to regulate small craft.
... and 30 more powers

Definitions 21

s.1 Interpretation. aerodrome armed forces assigned matter
s.2 Application to hovercraft.
s.3 Application to pipe-lines.
s.4 Application to certain Crown aircraft.
s.5 Time of importation, exportation, etc. Relevant international arrangement
s.52 Meaning for this Part of “dutiable or restricted goods”. inward processing goods agricultural levy
s.69 Meaning of “coasting ship” coasting ship
s.89 Forfeiture of ship jettisoning cargo, etc.
s.92 Approval of warehouses.
s.93 Regulation of warehouses and warehoused goods. relevant business or activity prescribed
s.100G Registered excise dealers and shippers. registered excise dealer and shipper
s.118BB Inspection powers: goods-based duties
s.118BA Further duty to provide information and documents
s.118B Duty of revenue traders and others to furnish information and produce documents.
s.118F Failure of officer to comply with requirements under section 118E. the appropriate judicial authority
s.128 Restriction of delivery of goods.
s.142 Special provision as to forfeiture of larger ships.
s.157A General information powers in relation to persons entering or leaving the United Kingdom passport
s.164A Powers to search for cash the 2002 Act the Cash Control Regulation minimum amount
s.177 Consequential amendments, repeals and saving and transitional provisions.
... and 1 more definitions

Exemptions 18

Schedule 7 Saving and Transitional Provisions
s.20B Approval of aerodromes
s.43 Excise duty on imported goods.
s.44 Exclusion of s. 43(1) for importers etc. keeping standing deposits.
s.60B Failure to comply with regulations under section 60A
s.60 Additional restrictions as to certain export goods.
s.70 Coasting trade—exceptional provisions.
s.78 Customs and excise control of persons entering or leaving the United Kingdom.
s.97 Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line.
s.114 Power to prohibit use of certain substances in exciseable goods.
s.115 Power to keep specimen on premises of revenue traders.
s.117 Execution and distress against revenue traders.
s.118A Duty of revenue traders to keep records.
s.137A Recovery of overpaid excise duty.
s.144 Protection of officers, etc. in relation to seizure and detention of goods, etc.
s.145 Institution of proceedings.
s.146 Service of process.
s.152 Powers of Commissioners to mitigate penalties, etc.

🧪 Business Context Testing

What this means for your business

What you must do

Inspections 2

Allow HMRC inspection and keep gaming duty records

Allow HMRC inspection of betting, totalisator and remote‑gaming premises

Management duties 5

Claim duty relief for temporarily imported goods

Do not handle goods with unpaid excise duty

Operate aircraft and import goods only via regulated aerodromes

Prevent unlawful removal of excise goods before duty is paid

Use customs warehousing to defer duty on imported goods

Notifications 1

Notify HMRC of claim to seized goods within one month

Other requirements 3

Allow HMRC entry, search and seizure of premises when authorised

Avoid using concealed pipes to hide excise goods

Cooperate with customs officers during free‑zone searches

Payments and fees 7

Apply for and satisfy conditions to defer excise duty on warehouse goods

Arrange deferment of customs duty payments

Pay all customs duties and penalties as ostensible owner

Pay customs duty on goods used in restricted ways

Pay excise duty on imported goods containing dutiable parts

Pay excise duty on time as directed by HMRC

Provide security for customs duty before goods are released

Offences and prohibitions 55

Breach of regulation‑based conditions on approved temporary storage facility

Counterfeit customs documents or seals

Disobey customs officer’s instructions to stop aircraft or rail vehicle departure

Export goods without required permission (fraudulent)

Export or ship explosives without customs entry

Export prohibited or restricted goods

Fail to be present when goods are examined or sampled

Fail to bring ship to customs examination

Fail to comply with controls on movement of goods

Fail to comply with customs import formalities

Fail to comply with customs information request

Fail to comply with customs information request

Fail to comply with customs inspection and record‑keeping duties

Fail to comply with customs regulations for land movements

Fail to comply with customs seizure or detention requirements

Fail to comply with export control requirements

Fail to comply with export information directions

Fail to comply with export loading restrictions

Fail to comply with hovercraft movement regulations

Fail to comply with registered excise dealer/shipping regulations

Fail to comply with regulated conditions on an approved wharf

Fail to confirm customs declaration for vehicle operators

Fail to deliver required account before coasting ship departure

Fail to follow customs directions for moving uncleared goods

Fail to pay duty on missing pipeline goods

Fail to produce required ship documents to customs officer

Fail to provide information or documents for a drawback claim

Fail to provide information or documents to customs officer

Fail to provide or answer required goods account on a commissioned ship

Fail to provide required customs facilities

Fail to report inbound vehicle or goods to customs

Fail to return excise licence after cheque is dishonoured

Fraudulent evasion of agricultural export levy

Fraudulent evasion of customs duty or import/export prohibition

Import goods without paying duty or breaching prohibition

Interfere with revenue vessels or related equipment

Land/store untaxed goods without authority

Load goods onto exporting ship before entry outwards

Make fraudulent or improper claim for customs duty drawback

Offer goods for sale as smuggled

Refuse to accommodate customs officers on a ship

Refuse to pay duty on missing or deficient warehoused goods

Refuse to produce ship clearance on demand

Refuse to stop a vehicle for customs search

Separate denatured excise goods after home use

Ship goods coastwise in violation of prohibitions

Submit false customs declaration

Take steps to evade excise duty

Tamper with customs seals or remove sealed goods

Unauthorised act during goods examination

Unauthorised opening or access to a customs or excise warehouse

Unauthorised use of a pipeline for goods

Unload exported goods in the UK without authority

Business Context Testing