---
title: "Customs Consolidation Act 1876"
id: 54718126-fc2b-444a-92f5-c4eb628db73d
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Vict/39-40/36
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/54718126-fc2b-444a-92f5-c4eb628db73d
language: en
in_force_from: 2008-07-21
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Vict/39-40/36/data.xml
read_on: 2026-11-09
sha256: 4a105957cb6a903ddd78bf3dcc6d9622436b1e6302fca03ebe74297314c3c99d
provisions: 20
---

# Customs Consolidation Act 1876

## Title and introductory text {#prelims}

Customs Consolidation Act 1876
1876 c.36
An Act to consolidate the Customs Laws.
[24th July 1876]

## 1–38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-138}



## 39–41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-3941}



## 42 Prohibitions and restrictions. {#section-42}

The goods enumerated and described in the following table of prohibitions and restrictions inwards are hereby prohibited to be imported or brought into the United Kingdom, . . . . . .

## 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-43}



## 44–49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4449}



## 50–139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-50139}



## 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-140}



## 141 Foreign ships in coasting trade subject to same rules as British ships. Foreign ships employed in the coasting trade not to be subject to higher rates than British ships. {#section-141}

Every foreign ship proceeding either with cargo or passengers or in ballast on any voyage from one part of the United Kingdom to another, or from the Islands of Guernsey, Jersey, Alderney, Sark, or Man to the United Kingdom, or from the United Kingdom to any of the said islands, or from any of the said islands to any other of them, or from any part of any of the said islands to any other part of the same, shall be subject . . . to the same laws, rules, and regulations to which British ships when so employed are now subject; but no such foreign ship nor any goods carried therein shall during the time she is so employed, be subject to any higher or other rate of dock, pier, harbour, light, pilotage, tonnage, or other dues, duties, tolls, rates, or other charges whatsoever, or to any other rules as to the employment of pilots, or any other rules or restrictions whatsoever, than British ships employed in like manner or goods carried therein, any law charter special privilege or grant to the contrary notwithstanding; nor shall any body corporate or person having or claiming any right or title to any such higher or other rates dues duties tolls or other charges as aforesaid be entitled to any compensation in respect thereof under any law or statute relating thereto, or otherwise howsoever.

## 142–148 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-142148}



## 149–274 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-149274}



## 275 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-275}



## 276 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-276}



## 277 Isle of Man deemed part of United Kingdom for Customs purposes. {#section-277}

The Isle of Man shall be deemed and taken to be part of the United Kingdom for all the purposes of the Customs Acts; but nothing herein contained shall prejudice or affect, or be construed in any way, directly or indirectly, to prejudice or affect, any of the rights or privileges legally exercised or enjoyed by the said isle at the time of the passing of this Act.

## 278–282 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-278282}



## 283 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-283}



## 284 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-284}



## 285 Customs fund available for officers of the United Kingdom, and the Life Assurance Companies Act shall not apply to that fund. {#section-285}

The unrepealed provisions of the Act of the fifty-sixth year of George the Third chapter seventy-three shall apply to and be available by and for the benefit of the officers, clerks, and other persons in the department of the Customs in Scotland and Ireland, and their relatives, as fully and amply as if they had been originally mentioned therein, and the Act made applicable to the United Kingdom instead of England only; . . ..

## 286–290 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-286290}



## SCHEDULES A–C . . . {#schedule-1}