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Customs and Excise (Volume 30 (2012), paras 1–606; Volume 31 (2012), paras 607–1256)

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Customs and Excise (Volume 30 (2012), paras 1–606; Volume 31 (2012), paras 607–1256)

If it's not in Halsbury's then it's not the law.

Covering every proposition of the law of England and Wales, however niche, Halsbury's Laws provides all your legal answers in a single source.

TAKE A FREE TRIAL

Customs and Excise (Volume 30 (2012), paras 1–606; Volume 31 (2012), paras 607–1256)

STOP PRESS: Russian Sanctions 2022–2023

1. Customs Duties (Pre-Brexit)

1. Nature of customs duties.

2. The European Union.

3. The customs union of the European Union.

4. Discriminatory taxation.

5. The European Economic Area ('EEA').

6. Customs union with Turkey.

7. The Common Customs Tariff.

8. The Customs Tariff of the European Union.

9. Rules of tariff classification.

10. Rule 1: headings.

11. Rule 2: references in headings.

12. Rule 3: goods prima facie classifiable under two headings.

13. Rule 4: goods which cannot otherwise be classified.

14. Rule 5: specific goods.

15. Rule 6: classification of goods in subheadings etc.

16. Elimination of quantitative restrictions between member states.

17. The Community Customs Code.

18. The Union Customs Code.

19. The customs territory of the Community.

20. In general.

21. Non-preferential origin of goods.

22. Working or processing conferring origin.

23. In general.

24. The concept of 'originating products'.

25. Conditions to be satisfied.

26. Working and processing of products.

27. Products considered to be wholly obtained in a beneficiary country or in the Community.

28. Cumulation.

29. Derogations.

30. The concept of 'originating products'.

31. Conditions to be satisfied.

32. Working and processing of products.

33. Products considered to be wholly obtained in a beneficiary country or territory or in the Community.

34. Products sent for exhibition.

35. Documentary proof of origin.

36. Universal certificates of origin.

37. Certificates of origin for certain agricultural products.

39. Procedures at export in the beneficiary country.

40. Procedures at release for free circulation in the European Union.

41. Methods of administrative cooperation.

42. Procedures for the purposes of bilateral cumulation.

43. Ceuta and Melilla.

44. EUR.1 movement certificates relating to beneficiary countries or territories.

45. Subsequent verifications of EUR.1 movement certificates.

46. Valuation of goods for customs purposes; the fundamental rules.

47. In general.

48. Meaning of 'the price actually paid or payable'.

49. Acceptability of transaction value.

50. Sales between related persons.

51. In general.

52. Commissions etc.

53. Goods and services.

54. Royalties and licence fees.

55. Proceeds of resale etc.

56. Cost of transport etc.

57. In general.

58. Charges for transport of goods.

59. Charges for construction etc of goods.

60. Charges for interest.

61. Charges for right to reproduce imported goods.

62. Charges for buying commissions.

63. Charges for import duties etc.

64. Alternative methods of determining customs value.

65. Value determined by reference to the customs value of identical goods.

66. Value determined by reference to the customs value of similar goods.

67. Value determined by reference to unit price.

68. Customs value determined on a computed value basis.

69. Residual method of determination of customs value.

70. Customs value of certain kinds of carrier media.

71. Simplified valuation procedures for perishable goods.

72. National exchange rates for euro.

73. Currency issues in customs valuation.

74. Declarations of particulars for customs valuation purposes.

75. Exceptions to the requirement to provide a value declaration.

76. Summary declaration.

77. Entry of goods into the customs territory of the Community.

78. Transfer to a customs office.

79. Presentation of goods to customs.

80. Unloading of goods presented to customs.

81. Temporary storage of goods.

82. Customs-approved treatment or use.

83. Customs procedures.

84. The fiscal representative.

85. Form of declaration.

86. Person who must make declaration.

87. Customs declarations made using a data-processing technique.

88. Oral declarations for release for free circulation.

89. Oral declarations for export.

90. Oral declarations for temporary importation.

91. Acts considered to be customs declarations.

92. Deemed declaration for release for free circulation.

93. Deemed declarations for export.

94. Deemed declarations for temporary importation and re-exportation.

95. Declarations and postal traffic.

96. Simplified procedures for customs declarations.

97. Amendment of declarations.

98. Invalidation of declarations.

99. Verification of declarations.

100. Identification of goods.

101. Release of goods covered by a declaration.

102. Goods which cannot be released.

103. The post-clearance examination of declarations.

104. Release for free circulation.

105. Goods not deemed to be Community goods.

106. Loss of customs status as Community goods.

107. Simplified accounting for duty on release for free circulation.

108. In general.

109. The external transit procedure.

110. Restrictions on the application of external transit procedures.

111. External transit documentation.

112. The internal transit procedure.

113. Internal transit documentation.

114. Operation of the internal Community transit procedure.

115. Transit declarations.

116. Route and time limit.

117. Sealing of goods.

119. Presentation and indorsement of transit declaration.

120. Receipt and transmission of documents.

121. Electronic exchange of data.

122. In general.

123. Provision of a guarantee.

124. Individual guarantees.

125. Revocation or cancellation of individual guarantees.

126. Enquiry procedure.

127. Proof that procedure ended.

128. Right to establish simplified procedures.

129. Authorisation of simplifications.

130. Application for and authorisation to use simplifications.

131. Comprehensive guarantees.

132. Reference amount of guarantee or waiver.

133. Form and effect of comprehensive guarantee.

134. Revocation and cancellation of comprehensive guarantee.

135. Use of seals of a special type.

136. Exemption regarding prescribed itinerary.

137. Authorised consignor status.

138. Authorised consignee status.

139. Carriage of goods by rail.

140. Carriage of goods in large containers.

141. In general.

142. Examination of economic conditions.

143. Commercial policy measures.

144. Transfers.

145. Records.

146. Rate of yield and calculation formulae.

147. Compensatory interest.

148. Discharge.

149. Customs warehousing.

150. Classification and location of warehouses.

151. Establishment of a customs warehouse.

152. Responsibilities of the warehousekeeper.

153. Permitted activities.

154. Import goods placed under the customs warehousing procedure.

155. Retail sales.

156. Temporary removals from a warehouse and transfers from one warehouse to another.

157. Entry and discharge of goods from the customs warehousing procedure.

158. The basis of inward processing.

159. The equivalent compensation system.

160. Authorisation of inward processing.

161. Economic conditions.

162. Application for authorisation to operate the inward processing procedure.

163. Conditions for the grant of authorisation.

164. In general.

165. Temporary exportation.

166. Triangular traffic.

167. Discharge of the inward processing procedure.

168. Repayment or remission of duties under the drawback system.

169. In general.

170. Compensating products.

171. Purpose of the procedure.

172. Authorisation and operation of the procedure.

173. Discharge of the procedure.

174. Customs debts in respect of goods processed under customs control.

175. Purpose of the procedure.

176. Means of road, rail, air, sea and inland waterway transport.

177. Private use of means of transport.

178. Use by persons outside customs territory etc.

179. Pallets and containers.

180. Periods for discharge.

181. Personal effects and goods for sports purposes imported by travellers.

182. Welfare material for seafarers.

183. Disaster relief and emergency material etc.

184. Media and professional equipment.

185. Packings.

186. Items used in manufacturing, and replacement means of production.

187. Goods for testing and samples.

188. Goods for public events, approval, etc.

189. Spare parts, accessories etc.

190. Exceptional cases.

191. Temporary importation with partial relief.

192. Authorising use of the temporary importation procedure.

193. ATA/CPD carnets.

194. Time limits.

195. Refusal of authorisation.

196. Entry of goods for the temporary importation procedure.

197. Discharge of the temporary importation procedure.

198. Customs debts incurred on goods imported under the temporary importation procedure.

199. In general.

200. Outward processing with use of the standard exchange system.

201. Repairs.

202. Authorisation of the outward processing procedure.

203. Entry of goods for the outward processing procedure.

204. In general.

205. In general.

206. Goods qualifying for preference.

207. Triangular traffic.

208. Export procedure.

209. Export declarations.

210. Release for export.

211. Free zones and free warehouses.

212. Designation and supervision of free zones.

213. Authorisation and supervision of free warehouses.

214. Placing of goods in a free zone or free warehouse.

215. Operation of or within free zones and free warehouses.

216. Special provisions applicable to free zones of control type II.

217. Customs procedures within a free zone or free warehouse.

38. Procedures and methods of administrative cooperation applicable until the application of the registered exporter system; general principles.

218. Removal of goods from a free zone or free warehouse.

219. Re-exportation destruction and abandonment.

220. Requirement of customs declaration or summary declaration.

221. Goods leaving the customs territory of the Community.

222. Community reliefs from customs duties.

223. Entitlement of member states to grant certain forms of relief from customs duties.

224. In general.

225. Personal property belonging to natural persons transferring their normal place of residence from a third country to the Community.

226. Goods imported on the occasion of a marriage.

227. Personal property acquired by inheritance.

228. School outfits, educational materials and related household effects.

229. Consignments of negligible value.

231. Capital goods and other equipment imported on the transfer of activities from a third country into the Community.

232. Products obtained by Community farmers on properties located in a third country.

233. Seeds, fertilisers and products for the treatment of soil and crops imported by agricultural producers in third countries for use in properties adjoining those countries.

234. Goods contained in travellers' personal luggage.

235. Educational, scientific and cultural materials.

236. Scientific instruments and apparatus.

237. Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community.

238. Laboratory animals and biological or chemical substances intended for research.

239. Therapeutic substances of human origin and blood-grouping and tissue-typing reagents.

240. Instruments and apparatus intended for medical research establishing medical diagnoses or carrying out medical treatment.

241. Reference substances for the quality control of medicinal products.

242. Pharmaceutical products used at international sports events.

243. Goods etc for general purposes.

244. Articles for the use of the blind.

245. Articles for the use of other handicapped persons.

246. Goods for the benefit of disaster victims.

247. Honorary decorations or awards.

248. Presents received in the context of international relations.

249. Goods to be used by monarchs or heads of state.

250. Samples of goods of negligible value.

251. Printed material and advertising material.

252. Products used or consumed at a trade fair or similar event.

253. Goods imported for examination, analysis or test purposes.

254. Consignments sent to organisations protecting copyrights or industrial and commercial patent rights.

255. Tourist information literature.

256. Miscellaneous documents and articles.

257. Ancillary materials for the stowage and protection of goods during their transport.

258. Litter, fodder and feeding-stuffs for animals during their transport.

259. Fuel and lubricants present in land motor vehicles and special containers.

260. Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims.

261. Coffins, funerary urns and ornamental funerary articles.

262. Consignments of negligible value.

263. Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country.

264. Products obtained by agricultural producers farming on properties located in the Community.

265. Seeds exported by agricultural producers for use on properties located in third countries.

266. Fodder and feeding-stuffs accompanying animals during their exportation.

267. End-use relief.

268. Application for authorisation.

269. Conditions for authorisation.

270. Retroactive authorisation.

271. Relief for returned goods.

272. Circumstances in which relief is not to be granted.

273. Products of sea-fishing and other products taken from the sea.

274. Incurrence of a customs debt on importation; in general.

275. Customs debt in respect of goods unlawfully introduced into the customs territory of the Community.

276. Customs debt on goods unlawfully removed from customs supervision.

277. Customs debt incurred through non-fulfilment of a condition or obligation.

278. Failures which have no significant effect on the operation of temporary storage or of the customs procedure.

279. Customs debt in respect of deficiency in free zone or free warehouse.

280. Customs debt on exportation; in general.

281. Customs debt on removal of goods from the Community without a customs declaration.

282. Customs debt arising on failure to comply with conditions of exportation.

283. Goods subject to an absolute prohibition.

284. Time at which customs debt is deemed to have been incurred for assessment purposes.

285. Compensatory interest.

286. Liability for a customs debt on inward processing goods for tariff preference purposes.

287. Place where customs debt incurred.

288. Provision of security for a customs debt.

289. Provision of security at the option of the customs authorities.

118. Documentation for goods in transit.

290. Determination of the amount of security required.

291. Form of security.

292. Release of security to cover customs debt.

293. Entry in the accounts.

294. Time limit for entry in the accounts.

295. In general.

296. Original decision taken on basis of invalidated provisions.

297. Undetectable error on the part of the customs authorities.

298. Amounts less than a certain figure.

299. Entitlement to preferential tariff treatment ended but not published.

300. Undetectable error on part of customs authorities.

301. Other cases.

302. Communication of amount of duty to the debtor.

303. Time limit for the payment of the amount of duty.

304. Methods of making payment of customs duty.

305. Deferment of the payment of duty.

306. Alternative payment facilities.

307. Collection of customs duty.

308. Extinction of customs debt.

309. General provisions for repayment or remission.

310. Period within which claim for repayment or remission to be made.

311. Repayment where customs declaration invalidated.

312. Repayment or remission of duties where goods rejected by importer.

313. Repayment or remission in other circumstances; decision to be taken by customs authorities of member states.

314. Circumstances in which import duties are to be repaid or remitted.

315. Refund or remission of duties where goods are re-exported or destroyed without customs supervision.

316. Repayment of export duties on returned goods.

317. Circumstances in which duty is not to be repaid or remitted.

318. Procedure for granting repayment or remission.

319. Restrictions on repayment or remission in cases concerning tariff quotas etc.

320. Decisions on repayment or remission to be taken by the Commission.

321. Procedure to be adopted on a decision for repayment or remission made by the Commission.

322. Interest on repayment of duty.

323. Remission or repayment in error.

324. Requests for a decision.

325. Annulment, revocation or amendment of a decision.

326. Requests for information.

327. Binding information.

328. Time limit for providing binding information.

329. Legal effect of binding information.

330. Period of validity of binding information.

331. Circumstances in which binding tariff information ceases to be valid.

332. Circumstances in which binding origin information ceases to be valid.

333. Right of appeal.

334. Exercise of the right of appeal.

335. Effect of lodging an appeal.

336. Administrative supervision of customs matters.

337. Provision of documents and information.

338. Confidentiality of information provided to customs.

339. Time limit for the retention of records.

340. Time limits for the application of legislation.

341. The Customs Code Committee.

342. Procedure.

343. Legal effects in one member state of measures taken etc in another.

344. In general.

345. In general.

346. Initiation of an anti-dumping investigation.

347. Meaning of 'Community industry'.

348. The anti-dumping investigation.

349. Sampling.

350. Determination of dumping.

351. Determination of injury.

352. Provisional anti-dumping duty.

353. Community interest.

354. Voluntary undertakings in lieu of anti-dumping duties.

355. Breach of a voluntary undertaking.

356. Imposition of definitive anti-dumping duty.

357. Retroactivity of anti-dumping measures.

358. Duration of anti-dumping measures.

359. Reimbursement of duties.

360. Re-opening of investigations.

361. Circumvention of anti-dumping measures.

362. Verification visits.

363. Reports by member states.

364. In general.

365. Existence of a subsidy.

366. Countervailable subsidies.

367. Initiation of a subsidy investigation.

368. Meaning of 'Community industry'.

369. The countervailing duty investigation.

370. Sampling.

371. Calculation of the amount of the countervailable subsidy and of the benefit to the recipient.

372. Determination of injury.

373. Provisional measures.

374. Voluntary undertakings in lieu of countervailing measures.

375. Breach of a voluntary undertaking.

376. Termination without measures.

377. Imposition of definitive countervailing duties.

378. Community interest.

380. Duration of countervailing measures.

381. Refunds.

382. Circumvention of countervailing measures.

383. Verification visits.

384. Reports by member states.

230. Consignments sent by one private individual to another.

379. Retroactivity of measures.

Consultant Editor

Customs and Excise law after Brexit: an overview

1A. Customs Duties (Post Brexit)

384A. Import duty

384C. Presentation of goods to customs on import or export

384D. Customs procedures

384E. Outward processing procedure

384F. Making a customs declaration

384G. Making an export declaration

384H. Time, form and content of declarations

384L. The customs tariff

384M. Value and origin of chargeable goods

384N. Preferential rates of import duty

384O. Tariff suspension

384P. Reliefs

384R. Payment of import duty

384S. Repayment, remission and recovery of import duty

384T. Meaning of 'dumped', 'subsidised' and imports in 'increased quantities'

384U. Dumping and subsidisation investigations

384V. Safeguarding investigations

384W. Determinations, recommendations and remedies: dumping and subsidisation investigations

384X. Determinations, recommendations and remedies: safeguarding investigations

384Y. Quotas

384Z. Agricultural goods

384ZA. International disputes

384ZB. Customs agents and authorised economic operators

384ZF. Customs unions

384B. Export duty

384I. Acceptance and verification of declarations

384J. When liability to import duty incurred

384K. Person liable to import duty

384Q. Notification of liability to pay import duty

384ZC. Fees

384ZD. Records

384ZE. International obligations

2. Excise Duties

388. Scope of the EC Council Directive on Excise Duty.

497A. Wholesaling of controlled liquor

498. Excise duty on hydrocarbon oil etc.

499. Hydrocarbon oil.

500. Meaning of 'hydrocarbon oil'.

501. Meaning of 'light oil'.

502. Meaning of 'heavy oil'.

503. Meaning of 'gas oil'.

504. Meanings of 'ultra low sulphur diesel' and 'sulphur-free diesel'.

505. Method of classification.

506. Excise duty on biodiesel and on blends of biodiesel and heavy oils.

507. Application to biodiesel and bioblend of provisions relating to hydrocarbon oil.

508. Excise duty on bioethanol and on blends of bioethanol and hydrocarbon oil.

509. Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil.

510. Fuel substitutes.

511. Measurement of volume.

512. Rates of duty for fuel substitutes.

513. Rates of duty for additives or extenders.

514. Entry of premises.

515. Delivery notes.

516. Returns and payment of duty.

517. Fuel substitutes record.

518. Road fuel gas.

519. Meanings of 'road fuel gas' and 'natural road fuel gas'.

520. Meaning of 'road vehicle'.

521. Procedure.

522. Energy products.

523. Oil delivered for home use for certain industrial purposes.

524. Restrictions on the use of duty-free oil.

525. Rebate on heavy oil.

526. Rebate not allowed on fuel for road vehicles.

527. Penalties for misuse of rebated heavy oil.

528. Restrictions on the use of rebated kerosene.

529. Penalties for misuse of kerosene.

530. Rebate on light oil for use as furnace oil.

531. Marking.

532. Effective rebate payments.

533. Estimates and payments.

534. Supplementary estimates; additional rebate payments and forms.

535. Returns.

536. Records to be kept by a licensed user.

537. Drawback of duty on exportation etc of certain goods.

538. Power to allow reliefs.

539. Use of biodiesel, bioblend or heavy oil other than as fuel for relevant vehicles or craft.

540. Penalties for misuse of rebated biodiesel, bioblend or heavy oil.

541. In general.

542. Reliefs.

543. Repayment.

544. Remission of payment.

545. Conditions subject to which relief is allowed.

546. In general.

547. Heavy oil used by horticultural producers.

548. Fuel used in lifeboats etc.

549. Fuel for producing energy for refineries etc.

550. Contaminated or accidentally mixed oil.

385. Nature of excise duties.

551. Use by consular and diplomatic staff.

386. United Kingdom legislation on excise duties.

552. In general.

553. Approval.

387. The European background to excise duty.

554. Security.

389. Imposition of excise duty.

555. Charge to duty and allowance.

556. Furnishing of returns.

557. Payment of duty.

390. In general.

558. Allowances.

559. Mixing of rebated oil.

391. Excise duty on alcoholic liquor.

560. In general.

392. Dutiable alcoholic liquors.

561. Hydrocarbon oil.

393. Meaning of 'spirits'.

394. Meaning of 'beer'.

562. Road fuel gas.

395. Meaning of 'wine'.

563. Prohibition on use of fuel substitutes on which duty has not been paid.

396. Meaning of 'made-wine'.

564. Prohibition on use etc of road fuel gas on which duty has not been paid.

397. Meaning of 'cider'.

398. Duty stamps.

565. Control of use of duty-free and rebated oil.

399. General reliefs.

566. Subjects for regulations.

400. Alcoholic ingredients relief.

567. Sampling of hydrocarbon oil.

568. Regulation of traders in controlled oil.

401. Ascertainment of strength, volume and weight of alcohol liquors.

402. Meaning of, and method of ascertaining, gravity of liquids.

569. Penalties for misuse of marked oil.

570. Excise production.

403. Charge to duty.

571. Refineries.

572. Storage and warehousing.

404. Angostura bitters.

573. Provision of facilities.

574. Retention and production of records.

405. Spirits used in flavourings.

406. Spirits in articles used for medical purposes.

407. Imported goods not fit for human consumption.

408. Spirits used for medical or scientific purposes.

409. Alcohol for denaturing.

410. Spirits for use in art or manufacture.

411. Power to make regulations relating to manufacture of spirits.

412. Licence to manufacture spirits.

413. Distiller's warehouse.

414. Warehousing of spirits.

415. Distillation periods.

416. Racking of duty-paid spirits at distillery.

417. Offences in connection with removal of spirits from distillery etc.

418. Quarterly distillery returns.

419. Rectifier's and compounder's licences.

420. Regulation of rectifying and compounding.

421. Penalty for excess or deficiency in rectifier's stock.

422. Drawback on British compounds and spirits of wine.

423. Record-keeping; claims for drawback and samples.

424. Restrictions on use of certain goods relieved from spirits duty.

425. General beer duty.

426. High strength beer duty.

427. Constructive removal.

428. Rate of duty.

429. Amount of beer in any container.

430. Strength of beer.

431. Singleton breweries.

432. Co-operated breweries.

433. Power to vary reduced rate provisions.

434. Assessments where incorrectly low rate of duty applied.

435. Time and method of payment.

436. Furnishing of returns.

437. Beer brewed for private consumption.

438. Registration of persons and premises.

439. Application for registration for duty suspension.

440. Registration for duty suspension.

441. Revocation etc of registration for duty suspension.

442. Holding beer in duty suspension.

443. Record of beer in duty suspension.

444. Drawback on exportation, removal to warehouse, shipment as stores etc.

445. Drawback allowable to registered brewer.

446. Beer used for purpose of research or experiment.

447. Spoilt beer.

448. General conditions for claim.

449. Ascertainment of the amount of duty charged or paid.

450. Destruction etc.

451. Procedure for destruction.

452. Claims for drawback of duty.

453. Records to be kept.

454. Beer regulations.

455. Registration of producers of beer.

456. Mixing.

457. Addition of substances.

458. Dilution of beer.

459. Protection of the revenue derived from excise duty on beer.

460. Wine chargeable to duty.

461. Blended and mixed wines.

462. Made-wine chargeable to duty.

463. Cider labelled as made-wine.

464. Rates of duty.

465. Grower's domestic consumption relief.

466. Remission or repayment of duty on spoilt wine or made-wine.

467. Drawback of duty, and conditions for drawback of duty.

468. Notice of destruction, claims for drawback of duty and cancellation of drawback.

469. Charge to duty.

470. Removal without payment of duty.

471. Constructive removal.

472. Discontinuance of trade.

473. Power to regulate making of wine and made-wine and provide for charging duty thereon.

474. Need for a licence to produce wine for sale.

475. Need for a licence to produce made-wine for sale.

476. Mixing of made-wine and spirits in an excise warehouse.

477. Mixing of wine and spirits in an excise warehouse.

478. Rendering imported wine or made-wine sparkling in warehouse.

479. Furnishing of returns.

480. Payment of duty.

481. Excise duty on cider.

482. Cider labelled as strong cider.

483. Charge to duty.

484. Cider in large packs.

485. Removal without payment of duty.

486. Constructive removal.

487. Discontinuance of trade.

488. Furnishing of returns.

489. Payment of duty.

490. Grower's domestic consumption relief.

491. Remission or repayment of duty on spoilt cider.

492. Drawback of duty and conditions for drawback of duty.

493. Notice of destruction, claims and cancellation of drawback.

494. Making of regulations.

495. Need for a licence to produce cider.

496. In general.

497. General exemption from duty.

575. Excise duty on tobacco products.

576. Charge to duty

576A. Anti-forestalling notices in connection with anticipated alteration of rate of duty

576B. Anti-forestalling notices: sanctions

577. Meaning of 'tobacco products'.

578. Retail price of cigarettes.

579. Regulations for the management of duty.

580. Charge in cases of default.

581. Fiscal marks on tobacco products.

581A. Tobacco products: tracing and security regulations

581B. Raw tobacco approval scheme: approval

581C. Raw tobacco approval scheme: penalties

581D. Tobacco products manufacturing machinery licensing scheme

582. Duty not to facilitate smuggling.

583. Penalty for facilitating smuggling.

584. Registered factories.

585. Registered stores.

586. Revocation of registration.

587. Changes at registered premises.

588. Conditions and requirements.

589. Opening of registered premises.

590. Marking, storage and production.

591. Repacking.

592. Removals from registered premises.

593. Removal of products required to carry a fiscal mark.

594. Removal of refuse.

595. Calculation and payment of duty.

596. Securing the duty.

597. Electronic removal.

598. Production account.

599. Returns.

600. Recommended retail prices, weights and deficiencies.

601. Payment day.

602. Approval of arrangements for payment.

603. Payment of duty.

604. In general.

605. Returned products.

606. Products for testing.

607. Surcharges or rebates of amounts due for excise duties.

608. Making of orders.

609. Excise licences.

610. Payment for excise licences by cheque.

611. Renewal of excise licences.

612. Transfer and removal of excise licence trades and licences.

613. Power to require person carrying on excise licence trade to display sign.

614. Making of entries.

615. New or further entries of same premises.

616. Proof as to entries.

617. Offences in connection with entries.

618. Power of entry upon premises etc of revenue traders.

619. Power to search for concealed pipes etc.

620. Power to prohibit use of certain substances in excisable goods.

621. Power to keep specimen on premises of revenue traders.

622. Payment of excise duty by revenue traders.

623. Execution and distress against revenue traders.

624. Liability of ostensible owner or principal manager.

625. Duty of revenue traders to keep records.

626. Items and records, including an excise duty account, to be kept and preserved.

627. Time of recording and period of preservation of items and records, including excise duty account.

628. Duty of revenue traders and others to furnish information and produce documents.

629. Further duty to provide information and documents; inspection powers.

630. Entry and search of premises and persons.

631. Order for access to recorded information etc.

632. Procedure when documents etc are removed.

633. Failure of officer to comply with procedure for removal of documents.

634. In general.

635. Registered excise dealers and shippers.

636. Registered excise dealers and shippers regulations.

637. Contravention of regulations etc.

638. Powers to fix excise duty point.

639. Goods released for consumption in the United Kingdom: excise duty point.

640. Goods released for consumption in the United Kingdom: persons liable to pay.

641. Goods already released for consumption in another member state: excise duty point and persons liable to pay.

642. Contravention of conditions or requirements: duty point and persons liable to pay.

643. Time of payment of the duty.

644. Destruction and loss of excise goods.

645. Approval and registration.

646. Conditions, restrictions and requirements.

647. Accounting and payment.

648. Temporary registered consignees.

649. Approval and registration.

650. Conditions and restrictions.

651. Holding of excise goods.

652. Moving excise goods.

653. Movement conditions.

654. Application of provisions.

655. Electronic administrative document for exports of excise goods under duty suspension arrangements.

656. Exemption certificates.

657. Export of energy products.

658. Report of export from territory of the EU.

659. Exports of excise goods under duty suspension arrangements.

660. Application of provisions.

661. Electronic administrative document for imports of excise goods under duty suspension arrangements.

662. Report of receipt of excise goods imported under duty suspension arrangements.

663. Application of provisions.

664. Electronic administrative document for movements of excise goods under duty suspension arrangements.

665. Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom.

666. Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable.

667. Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable.

668. Simplified procedure for certain movements of alcoholic liquors.

669. Simplified procedure for certain movements of tobacco products.

670. Simplified procedure for direct exports of alcoholic liquors and tobacco products.

671. Application of provisions.

672. Accompanying document for exports of excise goods after release for consumption.

673. Application of provisions.

674. Imports of excise goods after release for consumption; requirements.

675. Registered commercial importers: approval and registration.

676. Registered commercial importers: accounting and payment.

677. Receipt of excise goods.

678. Application of provisions.

679. Tax representatives.

680. Accounting and payment.

681. Irregularity occurring or detected in the United Kingdom.

682. Failure of excise goods to arrive at their destination.

683. Repayment of excise duty.

684. Irregularity occurring or detected in the United Kingdom.

685. Repayment of excise duty.

686. General conditions and restrictions.

687. Obligations of owners and transporters.

688. Forfeiture of excise goods on which the duty has not been paid.

689. Civil penalties.

690. In general.

691. Regulation of warehouses and warehoused goods.

692. Approval of excise warehouses.

693. Time of warehousing.

694. Receipt of goods into warehouse.

695. Securing, marking and taking stock of warehoused goods.

696. Proprietor's examination of goods.

697. Operations.

698. Removal from warehouse; occupier's responsibilities.

699. Removal from warehouse; entry.

700. Removal from warehouse; general requirements.

701. Entry of goods not in warehouse.

702. Samples.

703. Returns.

704. Records to be kept.

705. Preservation of records.

706. Production of records and information.

707. Form of entries etc.

708. Designated file.

709. Variation of provisions at request of occupier or proprietor.

710. Manner in which directions etc are to be given.

711. Duty chargeable on goods removed for home use.

712. Duty chargeable on goods diverted to home use after removal without payment of duty.

713. Duty chargeable on missing or deficient goods.

714. Calculation of duty.

715. Ascertainment of quantity by taking an account.

716. Ascertainment of duty by reference to labels etc.

717. Approval of victualling warehouses.

718. Time of warehousing.

719. Receipt of goods.

720. Records.

721. Stocktaking.

722. Warehousing and marking of packages and lots.

723. Stowage and production of goods.

724. Operations on warehoused goods.

725. Removal of goods from victualling warehouses.

726. Goods not sent to an entitled destination.

727. Provisions as to deposit in King's warehouse.

728. Deficiency in warehoused goods.

729. Deficiency in goods occurring in the course of their removal from warehouse without payment of duty.

730. Deficiency in certain goods moved by pipeline.

731. Restriction on compensation for loss or damage to goods in, or for removal of goods from, warehouse or pipeline.

732. Procedure on warehouse ceasing to be approved.

733. General offences relating to warehouses and warehoused goods.

734. General betting duty.

735. Gaming duty.

736. Bingo duty.

737. Amusement machine licence duty.

738. Lottery duty.

739. Vehicle excise duty.

740. Charge to duty; licences.

741. In general.

742. The general rate.

743. Motorcycles.

744. Buses.

745. Light passenger vehicles.

746. Light goods vehicles.

747. Certificates as to reduced pollution.

748. Meaning of 'revenue weight'.

749. Special vehicles.

750. Recovery vehicles.

751. Vehicles used for exceptional loads.

752. Haulage vehicles.

753. Goods vehicles; in general.

754. Rigid goods vehicles with respect to which the reduced pollution requirements are not satisfied.

755. Rigid goods vehicles with respect to which the reduced pollution requirements are satisfied.

756. Meaning of 'island goods vehicle'.

757. Tractive units with respect to which the reduced pollution requirements are not satisfied.

758. Tractive units with respect to which the reduced pollution requirements are satisfied.

759. Certain vehicles without road-friendly suspension.

760. Vehicles with reduced plated weights.

761. Vehicles for conveying machines.

762. Amount of duty.

763. In general.

764. Old vehicles.

765. Trams.

766. Electrically assisted pedal cycles.

767. Vehicles not for carriage.

768. Police vehicles.

769. Fire engines.

770. Ambulances and health service vehicles.

771. Mine rescue vehicles etc.

772. Lifeboat vehicles.

773. Vehicles for disabled people.

774. Vehicles used between different parts of land.

775. Tractors.

776. Light agricultural vehicles and agricultural engines.

777. Mowing machines, steam-powered vehicles and electrically-powered vehicles.

778. Snow ploughs and gritters.

779. Vehicle testing etc.

780. Vehicles for export.

781. Vehicles imported by members of foreign armed forces etc.

782. Collection etc of duty.

783. Duration of licences.

784. Issue of vehicle licences.

785. Supplement payable on vehicle ceasing to be appropriately covered.

786. Vehicles removed into the United Kingdom.

787. Temporary vehicle licences.

788. Transfer and surrender of vehicle licences.

789. Issue and surrender of trade licences.

790. Use of vehicles by holders of trade licences.

791. Duration and amount of duty.

792. Refusal of trade licence.

793. Vehicles becoming chargeable to duty at higher rate.

794. Exceptions for tractive units from charge at higher rate.

795. Other exceptions from charge at higher rate.

796. Surrender of licences.

797. Payment for licences by cheque or credit card.

798. Issue of licences before payment of duty.

799. Combined road-rail transport of goods.

800. Using or keeping unlicensed vehicle.

801. Additional liability for keeper of unlicensed vehicle.

802. Offence by registered keeper where vehicle unlicensed.

803. Immobilisation, removal and disposal of vehicles.

804. Not exhibiting licence.

805. Penalties in respect of trade licences.

806. Failure to return licence.

807. Failure to deliver up void licence etc.

808. Penalty for not paying duty chargeable at higher rate.

809. Additional liability for keeper of vehicle chargeable at higher rate.

810. Failure to have nil licence for exempt vehicle.

811. Offence of using an incorrectly registered vehicle.

812. Forgery and fraud.

813. False or misleading declarations and information.

814. Duty to give information.

815. Offences under regulations.

816. Institution of proceedings.

817. Persons authorised to conduct or appear in proceedings.

818. Time limit for recovery of underpayments and overpayments.

819. Admissions.

820. Records.

821. Burden of proof.

822. Guilty plea by absent accused.

823. In general.

824. Regulations and orders.

825. Air passenger duty.

826. Charge to duty.

827. Meaning of 'chargeable aircraft'.

828. Meaning of 'chargeable passenger'.

829. Meaning of 'passenger'.

830. Meaning of 'connected flight'.

831. Rate of duty.

832. Registration of aircraft operators.

833. Registration of operators.

834. Removal from the register.

835. Fiscal representatives.

836. Appointment of fiscal representatives.

837. Ceasing to act as a fiscal representative.

838. Fiscal representatives appointed for administrative purposes only.

839. Handling agents.

840. Accounting for and payment of duty.

841. Security for payment of duty.

842. Returns.

843. Payment of duty.

844. Schemes for simplifying operation of reliefs etc.

845. Application of excise enactments.

846. Information.

847. Evidence by certificate.

848. Interest payable.

849. Assessment of interest.

850. Setting of rates of interest.

851. Air passenger duty account.

852. Schemes.

853. Other records.

854. Time for making records.

855. Content and preservation of records.

856. Offences.

857. Charge to aggregates levy.

858. Aggregate subjected to commercial exploitation.

859. Registration.

860. Returns and payment; security.

861. Recovery and assessment.

862. Interest on unpaid levy.

863. Credit for aggregates levy; repayments.

864. Criminal offences.

865. Civil penalties.

866. Information and evidence.

867. Non-resident taxpayers.

868. Groups of companies.

869. Partnerships and other unincorporated bodies.

870. Insolvency.

871. Death and incapacity.

872. Transfer of a business as a going concern.

873. Review and appeal.

874. Regulations and orders.

875. Landfill tax.

876. Climate change levy.

877. Lorry road-user charge.

878. Insurance premium tax.

878A. HGV road user levy.

878B. Soft drinks industry levy.

4. Management, Collection of Duties and Enforcement

926. The Secretary of State.

933. Appointment of ports etc.

934. Approval of wharves.

934A. Approval of aerodromes

935. Approval of examination stations at [regulated aerodromes].

940. Control of movement of aircraft into and out of the United Kingdom and trains through the Channel Tunnel.

941. Control of movement of hovercraft.

947. Power to prevent flight of aircraft and journey of trains.

955. Power to regulate unloading, removal etc of imported goods.

969. Time by reference to which duty is to be calculated.

997. Time of exportation.

1025. General power to regulate exports.

1027. Offences in relation to exportation of prohibited or restricted goods.

1030. Application of customs or excise enactments to postal packets.

1033. Liability to forfeiture of non-compliant foreign postal packets.

1034. Production and examination of postal packets.

1035. Power to require an entry or account and disposal of goods for which no entry or no proper account is given.

1044. Information in relation to goods imported or exported.

1058. Control of movement of uncleared goods within or between port or airport and other places.

917. Provisions relating to the management and collection of duties.

918. Application of provisions to hovercraft.

919. Application of provisions to pipelines.

920. Application of provisions to certain Crown aircraft.

921. Appointment, duties and functions.

922. Receipts and expenses.

923. Disclosure of information.

924. Assistance to be rendered by police etc; offences in connection with Commissioners, officers etc.

925. Inspection and complaints.

927. The Director of Border Revenue and customs revenue officials.

928. Use and disclosure of information.

929. Transfer of property, prosecution of offences, etc.

930. Supply of information to the UK Border Agency and onward disclosure.

930A. Disclosure of customs information

930B. Co-operation with other customs services

931. Wrongful disclosure.

932. Methods of control.

936. Approval of customs and excise stations on the boundary of Northern Ireland.

937. Channel Tunnel customs approved areas.

938. Approval of transit sheds.

939. Control of movement of goods by pipeline.

942. Customs and excise control of persons entering or leaving the United Kingdom.

943. Officers' powers of boarding.

944. Officers' powers of access etc.

945. Officers' powers of detention of ships, aircraft or vehicles.

946. Power to inspect aircraft, aerodromes, trains, records etc.

948. Time of importation.

949. Removal of goods from the Isle of Man to the United Kingdom.

950. Report inwards.

951. Procedure for ship's report.

952. Procedure for ship arriving at a port.

953. Arrival and report of pleasure craft.

954. Arrival of aircraft.

1141. Power to examine and take account of goods.

956. Unloading, landing and removal of goods imported by sea.

957. Unloading of goods imported by air.

958. Goods imported through the Channel Tunnel.

1147. Power to search persons.

959. Provisions as to His Majesty's ships etc.

960. In general.

961. Authorisations to make entries.

962. Initial and supplementary entries.

963. Postponed entry.

964. Correction and cancellation of entry.

965. Entry of surplus stores.

1153. Notice of seizure.

966. Removal of uncleared goods to King's warehouse.

967. Penalties for failure to comply with provisions as to entry.

968. Imported goods.

970. Goods to be warehoused without payment of duty.

971. Relief from payment of duty of goods entered for transit or transhipment.

972. Relief from payment of duty of goods temporarily imported.

973. Delivery of imported goods on giving of security for duty.

974. Power to make regulations for the payment of customs duty to be deferred.

975. Approval.

976. Grant of deferment.

977. Payment.

978. Approved persons.

979. Goods to which the deferment provisions apply.

980. Deferment.

981. Set-offs.

982. Adjustments.

1172. Cheating the public revenue.

983. RAF airfields and offshore installations.

1173. Untrue declarations etc.

984. Commercial vehicles and aircraft delivered without payment of duty.

1175. Fraudulent evasion of duty etc.

985. Items to be produced or provided by importer.

986. Restrictions on use of vehicle or aircraft.

987. Re-exportation.

988. Spare parts and accessories of vehicles.

989. Restrictions on use of spare parts or accessories of vehicles.

990. Spare parts and accessories of aircraft.

991. Forfeiture of goods improperly imported.

992. Penalty for improper importation of goods.

993. Special provisions as to proof in Northern Ireland.

994. The Secretary of State's general power to regulate imports.

995. Copyright.

996. Foreign prison-made goods.

998. Operative date for European Union purposes.

999. Meaning of 'dutiable or restricted goods'.

1000. Removal of goods from the United Kingdom to the Isle of Man.

1001. General requirements.

1002. General power to make regulations as to exportation etc.

1003. Regulations imposing restrictions on putting export goods alongside for loading.

1004. Entry outwards of goods.

1005. Acceptance of incomplete entry.

1006. Correction and cancellation of entry.

1007. Failure to export.

1008. Delivery of entry by owner of exporting ship, aircraft or train.

1009. Simplified entry procedure.

1010. Local export control.

1011. Delivery of specification.

1012. Pipelines and export of ships and aircraft.

1206. Penalty for contravention of relevant rule.

1013. Authentication of Community customs documents.

1014. Goods to be loaded for exportation to place outside the member states.

1015. Other conditions relating to the loading of goods into an exporting ship.

1016. Additional restrictions as to certain export goods.

1017. Manifests.

1018. Loading of goods on a departing aircraft.

1019. Embarkation of passengers.

1020. Clearance outwards of ships, aircraft and vehicles travelling through the Channel Tunnel.

1021. Power to refuse or cancel clearance of ships, aircraft and trains departing to France through the Channel Tunnel.

1022. Explosives.

1023. Provisions as to stores.

1024. Information, documentation etc as to export goods.

1026. Offences in relation to exportation of goods.

1028. Offences in relation to agricultural levies.

1029. Special provisions as to proof in Northern Ireland.

1031. Customs declarations for foreign postal packets carried by a universal service provider.

1032. Declarations and labelling of packets for exportation.

1036. Payment of duty and other sums.

1037. Authorisation of postal operator to perform duties of importer or exporter.

1038. Power to detain packets containing contraband.

1038A. Imposition of excise duty on goods sent in postal packet

1039. Designation of free zones.

1040. Powers of search.

1041. Records relating to importation and exportation.

1042. Records relating to firearms.

1043. Records relating to goods subject to certain transit arrangements.

1045. Information powers.

1046. Information powers relating to firearms.

1047. Information powers relating to goods subject to certain transit arrangements.

1048. Power to require evidence in support of information.

1049. Power to require information or production of documents where origin of goods exported is evidenced under EU law or practice.

1050. Control of movement of goods to and from inland clearance depot etc.

1051. Restrictions on the movement of goods.

1052. Local export control.

1053. Standing permission to remove.

1054. Requirement for removal document.

1055. Specification of vehicles and routes.

1056. Security of goods, vehicle and containers.

1057. Completion of removals, time limits and accidents.

1059. Coasting trade.

1060. Coasting trade; exceptional provisions.

1061. Clearance of coasting ship and transire.

1062. Additional powers of officers in relation to coasting ships.

1063. Power to make regulations as to carriage of goods coastwise etc.

1064. Carriage of goods coastwise.

1065. Offences in connection with carriage of goods coastwise.

1066. Power to regulate small craft.

1067. Power to haul up revenue vessels, patrol coasts etc.

1068. Penalty for removing seals, locks or marks.

1069. Penalty for interfering with revenue vessels etc.

1070. Penalty for offering goods for sale as smuggled goods.

1070A. Smuggled goods

1071. Forfeiture of ship, aircraft or vehicle constructed etc for concealing goods.

1072. Forfeiture of ship jettisoning cargo etc.

1073. Forfeiture of ship or aircraft unable to account for missing cargo.

1074. Ships failing to bring to.

1075. Application of provisions.

1076. Requirements about keeping records.

1077. Customs trader's records to be kept and preserved.

1078. Records of supplementary and simplified declarations by customs traders.

1079. Records specified in public notices.

1080. Records relating to customs declarations.

1081. Form of records.

1082. Time of recording.

1083. Period of preservation of records.

1084. Furnishing of information and production of documents.

1085. Power of entry.

1086. Order for production of documents.

1087. Procedure when documents removed.

1088. Regulations where customs duty depends on use.

1089. General requirements.

1090. Shipwork end-use (goods covered by the former Treaty establishing the European Coal and Steel Community).

1091. Frozen beef.

1092. Charge of excise duty on manufactured or composite imported articles.

1093. Duties payable.

1094. Power to impose restrictions where duty depends on certain matters other than use.

1095. Regulations for determining origin of goods.

1096. Valuation of goods for purpose of ad valorem duties.

1097. Forfeiture for breach of certain conditions.

1098. Deferred payment of excise duty on goods.

1099. Restriction of delivery of goods.

1100. Enforcement of bond in respect of goods removed without payment of duty.

1101. Determination of payments by reference to weight.

1102. Repayment of duty where goods returned or destroyed by importer.

1103. Power to remit or repay duty on denatured goods.

1104. Power to remit or repay duty on goods lost or destroyed etc.

1105. Power to provide for drawback of excise duty.

1106. Composite imported goods.

1107. Goods damaged or destroyed after shipment.

1108. Extension of drawback.

1109. Eligible goods.

1110. Eligible claimants.

1111. General conditions.

1112. Conditions to be complied with before export.

1113. Conditions to be complied with after warehousing for export or after export.

1114. Conditions to be complied with where goods are accidentally destroyed.

1115. Planned destructions.

1116. Claims for drawback.

1117. Payment of claim.

1118. Time limit on payment of drawback or allowance.

1119. Cancellation of drawback.

1120. Offences in connection with claims for drawback etc.

1121. Recovery of overpaid excise duty.

1122. Payments by Commissioners in cases of error or delay.

1123. Interest payable by the Commissioners.

1124. Disregard of business losses.

1125. Reimbursement arrangements.

1126. Claims for recovery of overpaid excise duty.

1127. Reimbursement arrangements.

1128. Undertakings.

1129. Keeping and production of records.

1130. Reimbursement arrangements.

1131. Undertakings.

1132. Keeping and production of records.

1133. Recovery of duties and calculation of duties, drawbacks etc.

1134. Interest.

1135. In general.

1136. Power to levy distress.

1137. Restrictions on levying distress.

1138. Time for levying distress.

1139. Costs.

1140. Sale.

1142. Power to take samples.

1143. Power to search premises.

1144. Power to enter land for or in connection with access to pipelines.

1145. Power to search vehicles, vessels or aircraft.

1146. Power to search articles.

1148. Powers to search for cash.

1149. General power of arrest.

1150. Offences relating to possession of controlled drugs and drug trafficking.

1151. Application of the Police and Criminal Evidence Act 1984.

1152. Provisions as to detention, seizure and condemnation of goods etc.

1154. Notice of claim.

1155. Power to deal with seizures before condemnation etc.

1156. Condemnation.

1157. Proceedings for condemnation by court.

1158. Special provisions as to certain claimants.

1159. Forfeiture of spirits.

1160. Forfeiture of ships etc used in connection with goods liable to forfeiture.

1161. Special provision as to forfeiture of larger ships.

1162. Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.

1163. Protection of officers etc in relation to seizure and detention of goods etc.

1164. Bonds and security.

1165. General information powers in relation to persons entering or leaving the United Kingdom.

1166. Power to require provision of facilities.

1167. Power to pay rewards.

1168. Power to make regulations.

1169. Power to make directions.

1170. Proceeds of drug trafficking.

1171. Restrictions on the exercise of enforcement powers connected with Community trade.

1174. Counterfeiting documents etc.

1176. Taking preparatory steps for evasion of excise duty.

1177. Separating denatured goods.

1178. Agricultural levies etc.

1179. Serious offences against the law of other EU member states.

1180. Offences by bodies corporate.

1181. Valuation of goods.

1182. Calculation of duty on imported goods.

1183. Saving for outlying enactments of certain general provisions as to offences.

1184. Power of Commissioners to mitigate penalties etc.

1185. Application of penalties.

1186. Conviction of more than one offence in same proceedings.

1187. Non-payment of penalties etc; maximum terms of imprisonment.

1188. The Revenue and Customs Prosecutions Office.

1189. Functions of Director and prosecutors.

1190. Conduct of prosecutions on behalf of the Revenue and Customs Prosecution Office.

1191. Confidentiality.

1192. Disclosure of information to Director of Revenue and Customs Prosecutions.

1193. Institution of proceedings.

1194. Time limits for proceedings.

1195. Place of trial for offences.

1196. Proceedings for offences.

1197. Quantum of penalties imposed in legal proceedings.

1198. Service of process.

1199. Evidence.

1200. Proof of certain matters by averment.

1201. Burden of proof on certain matters.

1202. Proof of the manner of seizure and forfeiture.

1203. Persons who may conduct civil proceedings.

1204. Penalty for evasion of excise duty.

1205. Penalty for evasion.

1207. Reduction in penalties.

1208. Demands for penalties.

1209. Reviews and appeals.

1210. Evidence.

1211. Powers of Treasury to amend.

1212. Penalty for contravention of export rule.

1213. Penalties for contraventions of statutory requirements.

1214. Penalties under the Alcoholic Liquor Duties Act 1979.

1215. Penalties under the Customs and Excise Management Act 1979.

1216. Penalties under the Hydrocarbon Oil Duties Act 1979.

1217. Penalties under the Tobacco Products Duty Act 1979.

1218. Breaches of walking possession agreements.

1219. Assessment to penalties.

3. Reliefs

879. The legislation.

880. Reliefs from customs duty for conformity with European Union obligations and other international obligations etc.

881. Reliefs from customs duty referable to Community practices.

882. Power to exempt particular importations of certain goods from customs duty.

883. Administration of reliefs; administration or implementation of similar Community reliefs.

884. Annual reports to Parliament.

885. Relief from customs duty of certain goods from the Channel Islands.

886. Power to provide for reliefs from duty and value added tax in respect of imported legacies.

887. Relief for legacies imported from a third country.

888. Rules for determining where a person is normally resident.

889. Relief from customs or excise duty on trade samples, labels etc.

890. Relief from customs or excise duty on antiques, prizes etc.

891. Relief from excise duty on certain United Kingdom goods re-imported.

892. Relief from excise duty on certain foreign goods re-imported.

893. Relief from excise duty on goods imported for testing etc.

894. Scope of relief.

895. Supply of duty-free goods to His Majesty's ships.

896. Duty-free supplies for the Royal Navy.

897. Power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax.

898. Fuel and lubricants imported in vehicles.

899. Fuel and lubricants contained in a commercial vehicle.

900. Travellers from third countries.

901. Persons transferring their normal residence from a third country.

902. Additional relief for property imported on marriage from a third country.

903. Relief for scholastic equipment.

904. Relief for honorary decorations and awards.

905. Relief for gifts received by official visitors in a third country.

906. Relief for gifts brought by official visitors.

907. Conditions common to certain reliefs.

908. Conditions common to all reliefs.

909. Reliefs from duties and taxes for persons enjoying certain immunities and privileges.

910. Reliefs from duties and taxes for diplomats.

911. Reliefs from duties and taxes for visiting forces and headquarters.

912. General conditions attaching to relief.

913. Produce of the sea or continental shelf.

914. Consumption in port of goods transhipped for use as stores etc.

915. Offence where relieved goods used etc in breach of condition.

916. False statements etc in connection with reliefs from customs duties.

5. Assessments, Reviews and Appeals

1239. Decisions under the Customs and Excise Management Act 1979 which may be reviewed.

1249. Establishment of the First-tier Tribunal and the Upper Tribunal.

1220. In general.

1221. Assessments under the Customs and Excise Management Act 1979.

1222. Assessments under the Alcoholic Liquor Duties Act 1979.

1223. Assessments under the Hydrocarbon Oil Duties Act 1979.

1224. Assessments under the Tobacco Products Duty Act 1979.

1225. Assessments where drawback is cancelled.

1226. In general.

1227. Time limits for making assessments.

1228. Assessment for excessive repayment.

1229. Assessment for overpayments of interest.

1230. Time limits for making assessments; recovery of duty.

1231. Assessments of interest on assessments for excessive repayment or overpayment of interest.

1232. Supplementary assessments.

1233. Assessments relating to relief which should not have been given.

1234. Time limits for making assessments.

1235. Reviews generally.

1236. Requirement for review of a decision.

1237. Decisions relating to air passenger duty which may be reviewed.

1238. Decisions relating to alcoholic liquor duties which may be reviewed.

1240. Decisions under the Community Customs Code which may be reviewed.

1241. Decisions relating to hydrocarbon oil duties which may be reviewed.

1242. Decisions relating to tobacco products duty which may be reviewed.

1243. Decisions relating to enforcement powers which may be reviewed.

1244. Miscellaneous other decisions which may be reviewed.

1245. Notice to review.

1246. Request for second or subsequent review.

1247. Review out of time.

1248. Decision on review.

1250. Appeals generally.

1251. Powers exercisable by tribunal on an appeal.

1252. Preconditions to the entertainment of an appeal.

1253. Burden of proof.

1254. References to the Court of Justice of the European Union.

1255. Judicial review.

1256. Inspection and complaints relating to Commissioners and officers.