- Status
- Amended (in force with amendments)
- Penalty ceiling
- Imprisonment 16 of 78 obligations carry a fine up to £1,000. 45 carry different penalties and 17 have no criminal penalty — flagged in the list below.
Does it bind you?
Business-side roles with duties under this instrument.
Plus 8 duties on the regulator, Crown ministers and public bodies — folded into the section list below.
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Any Person — also bound by 2340 other Acts
Trader — also bound by 825 other Acts
Director or Officer — also bound by 429 other Acts
Manufacturer — also bound by 502 other Acts
Occupier — also bound by 235 other Acts
What it requires
Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
Preliminary
0 of 5 sections shown5 other sections in this Part — procedural and definitional
Administration
1 of 15 sections shownOther duties (1) — Crown / regulator
- Police, armed forces, and coastguard must assist HMRC enforcementCrown / Minister / Government department
14 other sections in this Part — procedural and definitional
Customs and Excise Control Areas
11 of 20 sections shown- Fail to comply with regulated conditions on an approved wharfAny Person
Fine up to £20,000
- Use regulated aerodromes for international flights and goodsAny Person
Fine up to £2,500
- Breach of hovercraft movement or cargo regulationsAny Person
Fine up to £1,000
- Unapproved movement of goods by pipelineAny Person
- Breach of regulation‑based conditions on approved temporary storage facilityAny Person
Fine up to £20,000
- Fail to comply with customs regulations for land movementsAny Person
Fine up to £1,000
- Fail to provide access or accommodation to boarding officersAny Person
Fine up to £500
- Breach rules for moving goods between ports and airportsAny Person
Fine up to £500
- Breach of rules for moving goods between ports and inland depotsAny Person
Fine up to £2,500
- Obstruct inspection of aircraft, rail vehicles, or customs areasAny Person
- Unauthorised departure of aircraft or railway vehiclesAny Person
9 other sections in this Part — procedural and definitional
Control of Importation
5 of 23 sections shown- Fail to report the arrival of a ship, aircraft, or vehicleAny Person
Fine up to £1,000
- Fail to confirm customs declarations for vehicle importsAny Person
Fine up to £1,000
- Fail to declare goods on commissioned shipsAny Person
Fine up to £1,000
- Failure to follow import or customs declaration formalitiesAny Person
Fine up to £500
- Improper importation of goods or evading import restrictionsAny Person
18 other sections in this Part — procedural and definitional
Control of Exportation
11 of 27 sections shown- Breach of export rules for dutiable or restricted goodsAny Person
- Fraudulent export of restricted or dutiable goodsAny Person
- Unauthorised movement of export goods for loadingAny Person
Fine up to £1,000
- Do not export restricted goods in small vessels or unapproved hovercraftAny Person
- Unlawful unloading of duty-free stores or failure to reach destinationAny Person
Unlimited fine
- Fail to provide information or documents for exported goodsAny Person
Fine up to £1,000
- Failure to declare shipping details before loading goods for exportAny Person
- Leaving the UK without vehicle or cargo clearanceAny Person
- Unauthorised unloading or tampering with goods intended for exportAny Person
- Exporting prohibited or restricted goodsAny Person
- Fraudulent evasion of agricultural export leviesAny Person
16 other sections in this Part — procedural and definitional
Control of Coastwise Traffic
3 of 6 sections shown- Depart port without proper coasting ship clearanceAny Person
Fine up to £500
- Fail to produce required shipping documentsAny Person
Fine up to £500
- Ship goods coastwise in violation of prohibitionsAny Person
Fine up to £1,000
3 other sections in this Part — procedural and definitional
Customs and Excise Control: Supplementary Provisions
10 of 23 sections shown- Export explosives without proper customs entryAny Person
Fine up to £1,000
- Keep records of firearm and weapon imports or exportsAny Person
Unlimited fine
- Fail to provide information about imported or exported goodsAny Person
Fine up to £1,000
- Failure to provide information or documents regarding imports and exportsAny Person
Fine up to £1,000
- Provide information and documents regarding firearms imports or exportsAny Person
- Fail to provide evidence of exported goods' originAny Person
Fine up to £1,000
- Tampering with or removing customs seals and locksAny Person
Fine up to £2,500
- Interfere with customs vehicles or equipmentAny Person
- Offer goods for sale as smuggled or duty-freeAny Person
Fine up to £1,000
- Failure of a ship to stop for customs inspectionAny Person
Fine up to £500
13 other sections in this Part — procedural and definitional
Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
3 of 9 sections shown- Refuse to pay for missing or deficient warehoused goodsOccupier
Unlimited fine
- Refuse to pay duty on missing or deficient goods moved by pipelineAny Person
Unlimited fine
- Unlawful access to or fraudulent removal of warehoused goodsAny Person
14 years imprisonment · amended 8 times (opens in a new tab)
6 other sections in this Part — procedural and definitional
Free Zones
6 of 6 sections shownamended 8 times
amended 8 times
amended 8 times
amended 8 times
amended 8 times
- Cooperatate with HMRC searches and questions when entering or leaving a free zoneAny Person
amended 8 times
REGISTERED EXCISE DEALERS AND SHIPPERS
3 of 3 sections shownamended 8 times
amended 8 times
- Fail to comply with registered excise dealer/shipping regulationsAny Person
Fine up to £2,500 · amended 8 times
Control of Excise Licence Trades and Revenue Traders
14 of 19 sections shown- Fail to return an excise licence after a bounced chequeAny Person
Unlimited fine · amended 5 times (opens in a new tab)
- Register your excise trade premises and equipment with HMRCAny Person
- Use business premises or equipment without proper HMRC registrationAny Person
Fine up to £2,500 · amended 2 times (opens in a new tab)
amended 11 times
Other duties (1) — Crown / regulator
- HMRC may search premises for concealed pipes and equipmentStatutory regulator
- Pay excise duty on time and at the required locationTrader
amended 2 times
- Assume full liability when managing or using revenue-generating premisesDirector or Officer
Unlimited fine · amended 2 times (opens in a new tab)
5 other sections in this Part — procedural and definitional
PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
12 of 12 sections shownamended 2 times
- Provide information and documents to HMRC upon requestTrader
amended 2 times
amended 2 times
amended 2 times
Other duties (1) — Crown / regulator
- HMRC may inspect premises, records, and equipment for gaming dutiesStatutory regulator
amended 2 times
Other duties (1) — Crown / regulator
- HMRC may enter premises and inspect betting or gaming recordsStatutory regulator
amended 2 times
amended 2 times
Other duties (1) — Crown / regulator
- HMRC officers may enter and search business premisesStatutory regulator
amended 2 times
amended 2 times
Other duties (1) — Crown / regulator
- HMRC must provide records and access to seized documentsStatutory regulator
amended 2 times
amended 2 times
amended 2 times
Duties and Drawbacks—General Provisions
20 of 21 sections shown- Claim repayment of excise duty for faulty or damaged importsManufacturer
- Pay excise duty on imported goods containing dutiable ingredientsTrader
Other duties (1) — Crown / regulator
- HMRC may allow deferred payment of excise dutyStatutory regulator
amended 2 times
- Unlawfully separating mixed substances from denatured goodsAny Person
2 years imprisonment · amended 7 times (opens in a new tab)
Other duties (1) — Crown / regulator
- HMRC may demand immediate payment of bond for missing excise goodsStatutory regulator
- Fail to provide information or documents for tax refund claimsAny Person
Fine up to £1,000 · amended 4 times (opens in a new tab)
- Make fraudulent or incorrect claims for tax refunds on goodsAny Person
14 years imprisonment · amended 6 times (opens in a new tab)
amended 5 times
1 other section in this Part — procedural and definitional
Detention of Persons, Forfeiture and Legal Proceedings
18 of 20 sections shown- Fail to hand over seized or detained goods to HMRCDirector or Officer
Fine up to £500 · amended 21 times (opens in a new tab)
- Use a craft or vehicle to transport goods liable for forfeitureAny Person
Fine up to £20,000 · amended 5 times (opens in a new tab)
amended 59 times
- Failure to pay customs or excise penaltiesAny Person
15 months imprisonment · amended 2 times (opens in a new tab)
- Breach of legacy customs or betting duty regulationsAny Person
2 other sections in this Part — procedural and definitional
General and Miscellaneous
29 of 33 sections shownamended 9 times
- Fail to provide equipment or facilities for HMRC officersTrader
Fine up to £20,000 · amended 3 times (opens in a new tab)
- Remove goods from Customs control or evade duty through fraudAny Person
14 years imprisonment · amended 13 times (opens in a new tab)
- Fail to attend examination of goods or samplesAny Person
Fine up to £1,000 · amended 5 times
amended 1 time
- Refuse to stop or permit a vehicle search by HMRCAny Person
Fine up to £1,000 · amended 7 times (opens in a new tab)
amended 7 times
amended 5 times
amended 5 times
amended 1 time
amended 1 time
amended 1 time
- Provide false information or documents to HMRCAny Person
2 years imprisonment · amended 4 times (opens in a new tab)
- Counterfeit or alter customs and excise documentsAny Person
2 years imprisonment · amended 2 times (opens in a new tab)
- Fraudulent evasion of customs or excise dutyAny Person
14 years imprisonment · amended 85 times (opens in a new tab)
amended 85 times
- Prepare to evade excise dutyAny Person
14 years imprisonment · amended 85 times
- Liability for multiple customs breaches and officer negligenceDirector or Officer
7 years imprisonment · amended 30 times (opens in a new tab)
4 other sections in this Part — procedural and definitional
Schedules
1 of 72 shown- Challenging the seizure of goods by HMRC or ECJUAny Person
71 other schedules
Help complying
Guvnor’s practical routes through this instrument.
Start importing goods to the UK
A step-by-step journey to begin importing goods into the UK - from EORI registration through customs declarations to record keeping
Export to the EU after Brexit
Navigate post-Brexit changes for EU exports - customs declarations, rules of origin, VAT, and product labelling
Start exporting from the UK
Guides first-time exporters from market research through customs setup, logistics, and getting paid.
Manage your export compliance
Ongoing compliance for established exporters - export controls, sanctions, bribery prevention, and regulatory requirements
Grow your retail business
Scale your retail business - expand online, open new locations, build your team, and manage increased compliance as you grow
Quick import compliance check
8-minute compliance verification for experienced GB importers — spot-check declarations, valuation, and historic exposure
Import licences for controlled goods
How to get import licences for controlled goods including endangered species, controlled drugs, firearms, nuclear materials, and sanctioned goods. Covers which authority …
11 more guides that reference this instrument
Connected legislation
Instruments made under this Act. They carry the detail the Act delegates.
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.