What United Kingdom Customs and Excise Management Act 1979 (CEMA): Customs Control, Importation and Exportation Procedures, Forfeiture, Penalties for Improper Importation, Untrue Declarations, and Fraudulent Evasion of Duty requires
The United Kingdom Customs and Excise Management Act 1979, chapter 2 of 1979, commonly cited as CEMA, is the foundational United Kingdom statute establishing the administrative framework for customs and excise control and is enforced by His Majesty's Revenue and Customs and Border Force. Customs and Excise Management Act 1979, Part I sets the interpretation and application. Customs and Excise Management Act 1979, Part II governs the appointment and duties of the Commissioners. Customs and Excise Management Act 1979, Part III governs customs control areas and officer powers, including powers to examine goods, require information, and conduct searches. Customs and Excise Management Act 1979, Part IV regulates importation control and procedures including arrival and report of ships and aircraft, entry, examination, and customs warehouses. Customs and Excise Management Act 1979, Part V regulates exportation requirements. Customs and Excise Management Act 1979, section 50 establishes the penalty for improper importation of goods. Customs and Excise Management Act 1979, section 68 creates offences in relation to exportation of prohibited or restricted goods. Customs and Excise Management Act 1979, section 167 creates the offence of untrue declarations. Customs and Excise Management Act 1979, section 170 creates the offence of fraudulent evasion of duty. Parts VI through XII cover coastwise traffic, warehousing, excise licensing, forfeiture proceedings, and general provisions. The Act, together with the Taxation (Cross-border Trade) Act 2018 which sets the post-Brexit customs framework, is the controlling United Kingdom instrument for customs and excise enforcement.
Pillar: Trade Compliance & Export Controls · Authority: United Kingdom Government - His Majesty's Revenue and Customs · Version: 1.0.0 · Last updated:
Primary source: https://www.legislation.gov.uk/ukpga/1979/2/contents
SHA-256 integrity: fef8400e1cbf709c1a84072ec10a15c149133881d53c82231fcfe217c04b7753
Primary Citations — 8 traced to source
- Customs and Excise Management Act 1979, Part III - customs control areas and officer powers.
- Customs and Excise Management Act 1979, Part IV - importation control and procedures.
+ 6 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
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- Discovery (free): /api/v1/nodes/uk-customs-excise-management-act-1979.json — 6-field metadata
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