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UK Act of Parliament
1979
United Kingdom
Customs and Excise Management Act 1979
At a glance
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 62
- Trader 4
- Director or Officer 3
- Manufacturer 3
- Occupier 1
Plus 11 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
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Quick import compliance check
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Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
1 guidesSupporting — topic alignment
11 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 952 duties
- TULRCA 1992 1992 39 duties
- Companies Act 2006 2006 39 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- CAICEA 2004 2004 18 duties
Manufacturers also bound by 82 other Acts (top 5 shown)
- Toys (Safety) Regulations 2011 2011 27 duties
- Radio Equipment Regulations 2017 2017 25 duties
- Medical Devices Regulations 2002 2002 23 duties
- Lifts Regulations 2016 2016 22 duties
- Electromagnetic Compatibility Regulations 2016 2016 21 duties
Occupiers also bound by 101 other Acts (top 5 shown)
- Regulatory Reform (Fire Safety) Order 2005 (England/Wales comparison) 2005 23 duties
- Fire Safety (Scotland) Regulations 2006 2006 21 duties
- Avian Influenza and Influenza of Avian Origin in Mammals (England) (No. 2) Order 2006 2006 15 duties
- Nitrate Pollution Prevention Regulations 2015 2015 13 duties
- Highways Act 1980 1980 12 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — Preliminary
Browse 5 other sections in this Part — procedural / definitional / commencement
Part II — Administration
Assistance to be rendered by police, etc.
Other duties (1) — Crown / regulator
- Police, armed forces, and coastguard must assist HMRC enforcement Crown / Minister / Government department
Browse 14 other sections in this Part — procedural / definitional / commencement
Appointment and general duties of Commissioners, etc.
Privileges of Commissioners, etc.
Exercise of powers and performance of duties.
Disclosure of customs information
Co-operation with other customs services
General duties of Commissioners in relation to customs matters concerning the European Communities.
Disclosure by Commissioners of certain information as to imported goods.
Power to hold inquiries.
Unlawful assumption of character of officer, etc.
Failure to surrender commission, etc.
Bribery and collusion.
Obstruction of officers, etc.
Disposal of duties, etc.
Remuneration and expenses of Commissioners.
Part III — Customs and Excise Control Areas
Approved wharves
Fine up to £20,000- Fail to comply with regulated conditions on an approved wharf Any Person
Control of movement of aircraft, etc. into and out of the United Kingdom.
Fine up to £2,500- Use regulated aerodromes for international flights and goods Any Person
Control of movement of hovercraft.
Fine up to £1,000- Breach of hovercraft movement or cargo regulations Any Person
Control of movement of goods by pipe-line.
2 years imprisonment- Unapproved movement of goods by pipeline Any Person
Temporary storage facilities
Fine up to £20,000- Breach of regulation‑based conditions on approved temporary storage facility Any Person
Power to regulate movements of goods into and out of United Kingdom by land.
Fine up to £1,000- Fail to comply with customs regulations for land movements Any Person
Officers’ powers of boarding.
Fine up to £500- Fail to provide access or accommodation to boarding officers Any Person
Control of movement of uncleared goods within or between port or airport and other places.
Fine up to £500- Breach rules for moving goods between ports and airports Any Person
Control of movement of goods to and from inland clearance depot, etc.
Fine up to £2,500- Breach of rules for moving goods between ports and inland depots Any Person
Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc.
3 months imprisonment- Obstruct inspection of aircraft, rail vehicles, or customs areas Any Person
Power to prevent flight of aircraft or departure of railway vehicles.
3 months imprisonment- Unauthorised departure of aircraft or railway vehicles Any Person
Browse 9 other sections in this Part — procedural / definitional / commencement
Appointment of ports, etc.
Approval of wharves
Approval of aerodromes
Approval of examination stations at regulated aerodromes
Examination stations
Approval of temporary storage facilities
Officers’ powers of access, etc.
Officers’ powers of detention of ships, etc.
Penalty for carrying away officers.
Part IV — Control of Importation
Report inwards.
Fine up to £1,000- Fail to report the arrival of a ship, aircraft, or vehicle Any Person
Obligation to confirm making of Customs declaration: particular vehicle operators
Fine up to £1,000- Fail to confirm customs declarations for vehicle imports Any Person
Provisions as to Her Majesty’s ships, etc.
Fine up to £1,000- Fail to declare goods on commissioned ships Any Person
Failure to comply with customs formalities.
Fine up to £500- Failure to follow import or customs declaration formalities Any Person
Deferred payment of customs duty.
Unlimited fine- You may be allowed to delay payment of customs duty Manufacturer
Goods to be warehoused without payment of duty.
Unlimited fine- Store imported goods in a bonded warehouse without paying duty immediately Manufacturer
Relief from payment of duty of goods entered for transit or transhipment.
Unlimited fineOther duties (1) — Crown / regulator
- HMRC may grant relief from duty for goods in transit or transhipment Statutory regulator
Relief from payment of duty of goods temporarily imported.
Unlimited fine- Apply for tax relief when importing goods temporarily Trader
Penalty for improper importation of goods.
14 years imprisonment- Improper importation of goods or evading import restrictions Any Person
Browse 14 other sections in this Part — procedural / definitional / commencement
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Initial and supplementary entries.
Postponed entry.
Provisions supplementary to ss. 37A and 37B.
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Correction and cancellation of entry.
Entry of surplus stores.
Removal of chargeable goods to Queen’s warehouse.
Power to regulate unloading, removal, etc. of imported goods.
Excise duty on imported goods.
Exclusion of s. 43(1) for importers etc. keeping standing deposits.
Forfeiture of goods improperly imported.
Special provisions as to proof in Northern Ireland.
Part V — Control of Exportation
Breach of applicable export provisions etc
- Breach of export rules for dutiable or restricted goods Any Person
Entry outwards of goods.
14 years imprisonment- Fraudulent export of restricted or dutiable goods Any Person
Restrictions on putting export goods alongside for loading.
Fine up to £1,000- Unauthorised movement of export goods for loading Any Person
Additional restrictions as to certain export goods.
- Do not export restricted goods in small vessels or unapproved hovercraft Any Person
Supplementary provision relating to stores.
Unlimited fine- Unlawful unloading of duty-free stores or failure to reach destination Any Person
Information, documentation, etc. as to export goods.
Fine up to £1,000- Fail to provide information or documents for exported goods Any Person
Entry outwards of exporting ships.
14 years imprisonment- Failure to declare shipping details before loading goods for export Any Person
Clearance outwards of vehicles.
2 years imprisonment- Leaving the UK without vehicle or cargo clearance Any Person
Offences in relation to exportation of goods.
- Unauthorised unloading or tampering with goods intended for export Any Person
Offences in relation to exportation of prohibited or restricted goods.
14 years imprisonment- Exporting prohibited or restricted goods Any Person
Offences in relation to agricultural levies.
14 years imprisonment- Fraudulent evasion of agricultural export levies Any Person
Browse 16 other sections in this Part — procedural / definitional / commencement
Meaning for this Part of “dutiable or restricted goods”.
Acceptance of incomplete entry.
Correction and cancellation of entry.
Failure to export.
Delivery of entry by owner of exporting ship etc.
Simplified clearance procedure.
Local export control.
Provisions supplementary to ss. 58 and 58A.
Pipe-lines and export of ships and aircraft.
Operative date for Community purposes.
Authentication of Community customs documents.
Power to make regulations about stores
Failure to comply with regulations under section 60A
Power to refuse or cancel clearance of vehicle.
Power to make regulations as to exportation, etc.
Special provisions as to proof in Northern Ireland.
Part VI — Control of Coastwise Traffic
Clearance of coasting ship and transire.
Fine up to £1,000- Depart port without proper coasting ship clearance Any Person
Additional powers of officers in relation to coasting ships.
Fine up to £500- Fail to produce required shipping documents Any Person
Offences in connection with carriage of goods coastwise.
- Ship goods coastwise in violation of prohibitions Any Person
Browse 3 other sections in this Part — procedural / definitional / commencement
Part VII — Customs and Excise Control: Supplementary Provisions
Explosives.
Fine up to £1,000- Export explosives without proper customs entry Any Person
Records relating to firearms
Unlimited fine- Keep records of firearm and weapon imports or exports Any Person
Information in relation to goods imported or exported.
Fine up to £1,000- Fail to provide information about imported or exported goods Any Person
Information powers.
Fine up to £1,000- Failure to provide information or documents regarding imports and exports Any Person
Information powers relating to firearms
- Provide information and documents regarding firearms imports or exports Any Person
Power to require information or production of documents where origin of goods exported is evidenced ....
Fine up to £1,000- Fail to provide evidence of exported goods' origin Any Person
Penalty for removing seals, etc.
Fine up to £2,500- Tampering with or removing customs seals and locks Any Person
Penalty for interfering with revenue vessels, etc.
5 years imprisonment- Interfere with customs vehicles or equipment Any Person
Penalty for offering goods for sale as smuggled goods.
Fine up to £1,000- Offer goods for sale as smuggled or duty-free Any Person
Ships failing to bring to.
Fine up to £500- Failure of a ship to stop for customs inspection Any Person
Browse 13 other sections in this Part — procedural / definitional / commencement
Records relating to importation and exportation.
Records relating to goods subject to certain transit arrangements
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Information powers relating to goods subject to certain transit arrangements
Customs and excise control of persons entering or leaving the United Kingdom.
Power to require evidence in support of information.
Power to regulate small craft.
Power to haul up revenue vessels, patrol coasts, etc.
Penalty for signalling to smugglers.
Special penalty where offender armed or disguised.
Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.
Forfeiture of ship jettisoning cargo, etc.
Forfeiture of ship , railway vehicle or aircraft unable to account for missing cargo.
Part VIII — Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
Deficiency in warehoused goods.
Unlimited fine- Refuse to pay for missing or deficient warehoused goods Occupier
Deficiency in certain goods moved by pipe-line.
Unlimited fine- Refuse to pay duty on missing or deficient goods moved by pipeline Any Person
General offences relating to warehouses and warehoused goods.
14 years imprisonment Amended 8 times- Unlawful access to or fraudulent removal of warehoused goods Any Person
Browse 6 other sections in this Part — procedural / definitional / commencement
Approval of warehouses.
Regulation of warehouses and warehoused goods.
Deficiency in goods occurring in course of removal from warehouse without payment of duty.
Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line.
Procedure on warehouse ceasing to be approved.
Provisions as to deposit in Queen’s warehouse.
Part VIIIA — Free Zones
Designation of free zones.
Amended 8 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 8 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 8 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 8 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 8 timesPowers of search.
Amended 8 times- Cooperatate with HMRC searches and questions when entering or leaving a free zone Any Person
Part VIIIB — REGISTERED EXCISE DEALERS AND SHIPPERS
Registered excise dealers and shippers.
Amended 8 timesRegistered excise dealers and shippers regulations.
Amended 8 timesContravention of regulations etc.
Amended 8 times- Fail to comply with registered excise dealer/shipping regulations Any Person
Part IX — Control of Excise Licence Trades and Revenue Traders
Excise licences.
Amended 2 timesPayment for excise licences by cheque.
Unlimited fine Amended 5 times- Fail to return an excise licence after a bounced cheque Any Person
Power to require person carrying on excise licence trade to display sign.
Amended 2 timesMaking of entries.
Amended 2 times- Register your excise trade premises and equipment with HMRC Any Person
Offences in connection with entries.
Fine up to £2,500 Amended 2 times- Use business premises or equipment without proper HMRC registration Any Person
Power of entry upon premises, etc. of revenue traders.
Amended 11 timesSection 112: supplementary powers
Amended 11 timesPower to search for concealed pipes, etc.
Amended 3 timesOther duties (1) — Crown / regulator
- HMRC may search premises for concealed pipes and equipment Statutory regulator
Power to prohibit use of certain substances in exciseable goods.
Amended 5 timesPower to keep specimen on premises of revenue traders.
Amended 2 timesPayment of excise duty by revenue traders.
Amended 2 times- Pay excise duty on time and at the required location Trader
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Amended 2 timesExecution and distress against revenue traders.
Amended 4 timesLiability of ostensible owner or principal manager.
Unlimited fine Amended 2 times- Assume full liability when managing or using revenue-generating premises Director or Officer
Browse 5 other sections in this Part — procedural / definitional / commencement
Part IXA — PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
Duty of revenue traders to keep records.
Amended 2 timesDuty of revenue traders and others to furnish information and produce documents.
Amended 2 timesFurther duty to provide information and documents
Amended 2 timesInspection powers: goods-based duties
Amended 2 timesInspection powers: gaming duty and machine games duty
Amended 2 timesOther duties (1) — Crown / regulator
- HMRC may inspect premises, records, and equipment for gaming duties Statutory regulator
Inspection powers: betting duties and remote gaming duty
Amended 2 timesOther duties (1) — Crown / regulator
- HMRC may enter premises and inspect betting or gaming records Statutory regulator
Inspection powers: supplementary provision
Amended 2 timesEntry and search of premises and persons.
Amended 2 timesOther duties (1) — Crown / regulator
- HMRC officers may enter and search business premises Statutory regulator
Order for access to recorded information, etc.
Amended 2 timesProcedure when documents etc. are removed.
Amended 2 timesOther duties (1) — Crown / regulator
- HMRC must provide records and access to seized documents Statutory regulator
Failure of officer to comply with requirements under section 118E.
Amended 2 timesOffences under Part IXA.
Amended 2 timesPart X — Duties and Drawbacks—General Provisions
Delivery of imported goods on giving of security for duty.
Amended 10 timesOther duties (1) — Crown / regulator
- HMRC may release imported goods before duty is paid if security is provided Statutory regulator
Regulations for determining origin of goods.
Amended 1 timePower to impose restrictions where duty depends on certain matters ....
Amended 1 timeRegulations where customs duty depends on use.
Unlimited fine Amended 1 timeOther duties (1) — Crown / regulator
- HMRC may regulate goods where duty depends on their specific use Statutory regulator
Repayment of duty where goods returned or destroyed by importer.
Amended 1 time- Claim repayment of excise duty for faulty or damaged imports Manufacturer
Forfeiture for breach of certain conditions.
Amended 2 timesValuation of goods for purpose of ad valorem duties.
Amended 7 timesCharge of excise duty on manufactured or composite imported articles.
Amended 2 times- Pay excise duty on imported goods containing dutiable ingredients Trader
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Amended 2 timesDeferred payment of excise duty on goods.
Amended 2 timesOther duties (1) — Crown / regulator
- HMRC may allow deferred payment of excise duty Statutory regulator
Power to remit or repay duty on denatured goods.
2 years imprisonment Amended 7 times- Unlawfully separating mixed substances from denatured goods Any Person
Power to remit or repay duty on goods lost or destroyed, etc.
Amended 1 timeEnforcement of bond in respect of goods removed without payment of excise duty.
Amended 2 timesOther duties (1) — Crown / regulator
- HMRC may demand immediate payment of bond for missing excise goods Statutory regulator
Extension of drawback.
Amended 1 timeGeneral provisions as to claims for drawback.
Fine up to £1,000 Amended 4 times- Fail to provide information or documents for tax refund claims Any Person
Drawback and allowance on goods damaged or destroyed after shipment.
Amended 1 timeTime limit on payment of drawback or allowance.
Amended 1 timeOffences in connection with claims for drawback, etc.
14 years imprisonment Amended 6 times- Make fraudulent or incorrect claims for tax refunds on goods Any Person
Recovery of excise duties and calculation of excise duties, drawbacks, etc.
Amended 5 timesRecovery of overpaid excise duty.
Amended 5 timesBrowse 1 other section in this Part — procedural / definitional / commencement
Part XI — Detention of Persons, Forfeiture and Legal Proceedings
Provisions as to detention of persons.
Amended 85 timesProvisions as to detention, seizure and condemnation of goods, etc.
Fine up to £500 Amended 21 times- Fail to hand over seized or detained goods to HMRC Director or Officer
Forfeiture of ships, etc. used in connection with goods liable to forfeiture.
Fine up to £20,000 Amended 5 times- Use a craft or vehicle to transport goods liable for forfeiture Any Person
Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.
Amended 9 timesProtection of officers, etc. in relation to seizure and detention of goods, etc.
Amended 6 timesInstitution of proceedings.
Amended 80 timesService of process.
Amended 59 timesTime limits for proceedings.
Amended 59 timesProceedings for offences.
Amended 60 timesPlace of trial for offences.
Amended 59 timesNon-payment of penalties, etc.: maximum terms of imprisonment.
15 months imprisonment Amended 2 times- Failure to pay customs or excise penalties Any Person
Incidental provisions as to legal proceedings.
Amended 65 timesApplication of penalties.
Amended 59 timesPowers of Commissioners to mitigate penalties, etc.
Amended 63 timesProof of certain documents.
Amended 1 timeProof of certain other matters.
Amended 64 timesPersons who may conduct proceedings.
Amended 63 timesSaving for outlying enactments of certain general provisions as to offences.
2 years imprisonment- Breach of legacy customs or betting duty regulations Any Person
Browse 2 other sections in this Part — procedural / definitional / commencement
Part XII — General and Miscellaneous
Bonds and security.
Amended 9 timesGeneral information powers in relation to persons entering or leaving the United Kingdom
Amended 9 timesPower to require provision of facilities.
Fine up to £20,000 Amended 3 times- Fail to provide equipment or facilities for HMRC officers Trader
Power to examine and take account of goods.
14 years imprisonment Amended 13 times- Remove goods from Customs control or evade duty through fraud Any Person
Power to take samples.
Amended 5 timesExamination of goods and samples: supplementary
Fine up to £1,000 Amended 5 times- Fail to attend examination of goods or samples Any Person
Power to search premises: writ of assistance.
Amended 1 timePower to search premises: search warrant.
Amended 1 timePower to enter land for or in connection with access to pipelines.
Amended 1 timePower to search vehicles ...
Fine up to £1,000 Amended 7 times- Refuse to stop or permit a vehicle search by HMRC Any Person
Power to search articles.
Amended 7 timesPower to search persons.
Amended 5 timesPowers to search for cash
Amended 5 timesPower to pay rewards.
Amended 1 timeAgents.
Amended 1 timeRegulations about movement of goods
Amended 1 timeAuthorised economic operators
Amended 1 timeRegulations under sections 166A: further provision
Amended 1 timeUntrue declarations, etc.
2 years imprisonment Amended 4 times- Provide false information or documents to HMRC Any Person
Counterfeiting documents, etc.
2 years imprisonment Amended 2 times- Counterfeit or alter customs and excise documents Any Person
False scales, etc.
Amended 1 timePenalty for fraudulent evasion of duty, etc.
14 years imprisonment Amended 85 times- Fraudulent evasion of customs or excise duty Any Person
Offence of handling goods subject to unpaid excise duty.
2 years imprisonment Amended 85 times- Do not handle or move goods if excise duty is unpaid Any Person
Offence of taking preparatory steps for evasion of excise duty.
14 years imprisonment Amended 85 times- Prepare to evade excise duty Any Person
General provisions as to offences and penalties.
7 years imprisonment Amended 30 times- Liability for multiple customs breaches and officer negligence Director or Officer
Regulations.
Amended 4 timesGame licences. S.R. & O. 1908/844.
Amended 1 timeCitation and commencement.
Amended 1 timeBrowse 4 other sections in this Part — procedural / definitional / commencement
Schedules
Provisions Relating to Forfeiture
- Challenging the seizure of goods by HMRC or ECJU Any Person
Browse 7 other Schedules — structural / supplementary
Controlled Drugs: Variation of Punishments for Certain Offences under this Act
Transitory Consequential Amendments of Enactments Relating to Purchase Tax
Saving and Transitional Provisions
Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks
Supplementary provisions relating to the detention of things as liable to forfeiture
Consequential Amendments
REPEALS
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Import goods into the UK: step by step (opens in a new tab) Detailed Guidance
- HMRC Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics (opens in a new tab) Publication
- Apply for Inward Processing authorisation (opens in a new tab) Detailed Guidance
- Apply for Customs Comprehensive Guarantee (opens in a new tab) Detailed Guidance
- Excise tax types excise duty rates and supplementary guidance (opens in a new tab) Publication
- Pay less or no duty on goods you store repair process or temporarily use (opens in a new tab) Detailed Guidance
- Check if you can pay a reduced rate of customs duty (opens in a new tab) Detailed Guidance
- Import and export goods using preference agreements (opens in a new tab) Detailed Guidance
- How to use your duty deferment account (opens in a new tab) Detailed Guidance
- Apply for an account to defer duty payments when you import or release goods into great britain (opens in a new tab) Detailed Guidance
- ... and 14 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HMRC
PrimaryHM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Export Control Joint Unit
Administers the UK export licensing system for military and dual-use goods, software, and technology. Part of the Department for Business and Trade. …
Connected legislation
1 statutory instrument
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Secondary legislation (1)
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Regulators
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