118BC Inspection powers: gaming duty and machine games duty
(1) Subsection (2) applies to premises if an officer has reasonable cause to believe that—
(a) section 10 gaming is taking place, has taken place or is about to take place on the premises, or
(b) machines are located on the premises in respect of which a person is, has been or is about to become liable for machine games duty.
(2) The officer may at any reasonable time enter and inspect the premises and inspect—
(a) accounts, records and other documents in the custody or control of any relevant person, and
(b) any relevant equipment.
(3) Subsection (1) does not permit an officer to enter or inspect a particular part of premises if—
(a) the officer has no reasonable cause to believe that paragraph (a) or, as the case may be, (b) of that subsection is satisfied with respect to that particular part, and
(b) the part is used solely as a dwelling.
(4) An officer may at any reasonable time (whether or not as part of an inspection under subsection (2)) require a relevant person or anyone acting on such a person's behalf—
(a) to open relevant equipment, and
(b) to carry out any other operation that may be necessary to enable the officer to ascertain whether any gaming duty or machine games duty is payable in respect of it and, if so, how much.
(5) A “relevant person” is—
(a) in relation to gaming duty, a person who is engaging, or whom the officer reasonably suspects of engaging, in section 10 gaming or in any activity by reason of which the person is or may become liable to gaming duty, and
(b) in relation to machine games duty, a person who is, has been or is about to become liable to machine games duty or whom the officer reasonably suspects of being, having been or being about to become so liable.
(6) “Relevant equipment” is—
(a) in relation to gaming duty, equipment that is being, or the officer reasonably suspects of having been or of being intended to be, used on the premises for or in connection with section 10 gaming, and
(b) in relation to machine games duty, any equipment that is, or the officer reasonably suspects of being, a machine in respect of which a person is, has been or may become liable to machine games duty and any other equipment used in connection with such a machine.
(7) In this section—
(a) “section 10 gaming” means gaming to which section 10 of the Finance Act 1997 applies, and
(b) a reference to premises where a machine is located is to be read in accordance with Part 1 of Schedule 24 to the Finance Act 2012.
118BCA Inspection powers: betting duties and remote gaming duty
(1) Subsection (2) applies to premises if an officer has reasonable cause to believe that—
(a) betting facilities are being provided, have been provided or are to be provided there,
(b) a totalisator is being operated, has been operated or is to be operated there, or
(c) any business in respect of which a person is or may become liable to remote gaming duty is being carried on, has been carried on or is to be carried on there.
(2) The officer may at any reasonable time enter and inspect the premises and inspect—
(a) accounts, records and other documents in the custody or control of a relevant person, and
(b) any relevant equipment.
(3) Subsection (1) does not permit an officer to enter or inspect a particular part of premises if—
(a) the officer has no reasonable cause to believe that paragraph (a), (b) or (as the case may be) (c) of that subsection is satisfied with respect to that particular part, and
(b) that part is used only as a dwelling.
(4) An officer may at any reasonable time (whether or not as part of an inspection under subsection (2)) require a relevant person or anyone acting on such a person's behalf—
(a) to open any relevant equipment, and
(b) to carry out any other operation that may be necessary to enable the officer to ascertain whether any general betting duty, pool betting duty or remote gaming duty is payable in respect of it and, if so, how much.
(5) A “relevant person” is a person—
(a) who by virtue of being a bookmaker, being treated by section 133 of the Finance Act 2014 as a bookmaker or providing facilities for making bets is liable to general betting duty,
(b) who by virtue of being a bookmaker is liable to pool betting duty,
(c) who by virtue of entering into arrangements for chargeable persons to participate in remote gaming is liable to remote gaming duty, or
(d) who is reasonably suspected by the officer of being, having been or being about to become liable as mentioned in paragraph (a), (b) or (c).
(6) “Relevant equipment” is equipment that is being, or that the officer reasonably suspects of having been or of being intended to be, used on the premises for or in connection with any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188).
(7) Expressions used in this section and Part 3 of the Finance Act 2014 have the same meanings in this section as in that Part.
(1) If an officer, in the course of exercising a power under section 118BB , 118BC or 118BCA, finds reason to believe that the premises are owned or used by a revenue trader (within the meaning of section 112), the officer may also exercise any power that the officer could have exercised under section 112 if the officer had entered the premises under that section.
(2) Subsections (4) to (8) of section 118B apply to documents inspected under section 118BB , 118BC or 118BCA, as they apply to documents produced under section 118B.
(3) The powers under sections 118BB , 118BC and 118BCA include power—
(a) to mark items that have been inspected, and anything containing such items, for the purpose of indicating that they have been inspected, and
(b) to obtain and record information (whether electronically or otherwise) relating to the premises, items and documents that have been inspected.
(1) For the purpose of exercising any powers under the customs and excise Acts an officer may at any reasonable time enter premises used in connection with the carrying on of a business.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) If a justice of the peace or, in Scotland, a justice (within the meaning of section 307 of the Criminal Procedure (Scotland) Act 1995) is satisfied on information on oath—
(a) that there is reasonable ground for suspecting that a fraud offence which appears to be of a serious nature is being, has been or is about to be committed on any premises, or
(b) that evidence of the commission of such an offence is to be found there, ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
he may issue a warrant in writing authorising, subject to subsections (6) and (7) below, any officer to enter those premises, if necessary by force, at any time within the period of one month beginning with the date of the issue of the warrant and search them.
(4) Any officer who enters premises under the authority of a warrant under subsection (3) above may—
(a) take with him such other persons as appear to him to be necessary;
(b) seize and remove any documents or other things whatsoever found on the premises which he has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of a fraud offence which appears to him to be of a serious nature ...; and
(c) search or cause to be searched any person found on the premises whom he has reasonable cause to believe to be in possession of any such documents or other things;
but no woman or girl shall be searched by virtue of this subsection except by a woman.
(5) In subsections (3) and (4) above “a fraud offence” means an offence under any provision of section 167(1), 168 or 170 below ....
(6) The powers conferred by a warrant under this section shall not be exercisable—
(a) by more than such number of officers as may be specified in the warrant; nor
(b) outside such times of day as may be so specified; nor
(c) if the warrant so provides, otherwise than in the presence of a constable in uniform.
(7) An officer seeking to exercise the powers conferred by a warrant under this section or, if there is more than one such officer, that one of them who is in charge of the search shall provide a copy of the warrant endorsed with his name as follows—
(a) if the occupier of the premises concerned is present at the time the search is to begin, the copy shall be supplied to the occupier;
(b) if at the time the occupier is not present but a person who appears to the officer to be in charge of the premises is present, the copy shall be supplied to that person; and
(c) if neither paragraph (a) nor paragraph (b) above applies, the copy shall be left in a prominent place on the premises.
118D Order for access to recorded information, etc.
(1) Where, on an application by an officer, a justice of the peace or, in Scotland, a justice (within the meaning of section 307 of the Criminal Procedure (Scotland) Act 1995) is satisfied that there are reasonable grounds for believing—
(a) that an offence in connection with a duty of excise is being, has been or is about to be committed, and
(b) that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,
he may make an order under this section.
(2) An order under this section is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—
(a) give an officer access to it, and
(b) permit an officer to remove and take away any of it which he reasonably considers necessary,
not later than the end of the period of seven days beginning with the date of the order or the end of such longer period as the order may specify.
(3) The reference in subsection (2)(a) above to giving an officer access to the recorded information to which the application relates includes a reference to permitting the officer to take copies of it or to make extracts from it.
(4) Where the recorded information consists of information stored in any electronic form , an order under this section shall have effect as an order to produce the information in a form in which it is visible and legible or from which it can readily be produced in a visible and legible form and, if the officer wishes to remove it, in a form in which it can be removed.
(5) This section is without prejudice to sections 118B to 118C above.
(1) An officer who removes anything in the exercise of a power conferred by or under section 118C or 118D above shall, if so requested by a person showing himself—
(a) to be the occupier of premises from which it was removed, or
(b) to have had custody or control of it immediately before the removal,
provide that person with a record of what he removed.
(2) The officer shall provide the record within a reasonable time from the making of the request for it.
(3) Subject to subsection (7) below, if a request for permission to be granted access to anything which—
(a) has been removed by an officer, and
(b) is retained by the Commissioners for the purposes of investigating an offence,
is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an officer.
(4) Subject to subsection (7) below, if a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—
(a) allow the person who made the request access to it under the supervision of an officer for the purpose of photographing it or copying it, or
(b) photograph or copy it, or cause it to be photographed or copied.
(5) Where anything is photographed or copied under subsection (4)(b) above, the photograph or copy shall be supplied to the person who made the request.
(6) The photograph or copy shall be supplied within a reasonable time from the making of the request.
(7) There is no duty under this section to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—
(a) that investigation;
(b) the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or
(c) any criminal proceedings which may be brought as a result of—
(i) the investigation of which he is in charge; or
(ii) any such investigation as is mentioned in paragraph (b) above.
(8) Any reference in this section to the officer in overall charge of the investigation is a reference to the person whose name and address are endorsed on the warrant or order concerned as being the officer so in charge.
118F Failure of officer to comply with requirements under section 118E.
(1) Where, on an application made as mentioned in subsection (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by section 118E above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.
(2) An application under subsection (1) above shall be made—
(a) in the case of a failure to comply with any of the requirements imposed by subsections (1) and (2) of section 118E above, by the occupier of the premises from which the thing in question was removed or by the person who had custody or control of it immediately before it was so removed, and
(b) in any other case, by the person who has such custody or control.
(3) In this section “the appropriate judicial authority” means—
(a) in England and Wales, a magistrates’ court;
(b) in Scotland, the sheriff; and
(c) in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the Magistrates’ Courts (Northern Ireland) Order 1981.
(4) Any application for an order under this section—
(a) in England and Wales, shall be made by way of complaint; or
(b) in Northern Ireland, shall be made by way of civil proceedings on complaint.
(5) Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 (rules and orders regulating procedure of courts etc and assignment of business to particular courts) shall apply as if any reference in those provisions to any enactment included a reference to this section.
(1) If any person fails to comply with any requirement imposed under section 118A(1) , 118B , 118BC(4) or 118BCA(4) above, his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, in the case of any failure to keep records, shall also attract daily penalties.
(2) Part 7 of Schedule 36 to the Finance Act 2008 (penalties) applies to a person who fails to comply with a notice under section 118BA as it applies to a person who fails to comply with an information notice.
(3) Part 8 of that Schedule (offences) applies in relation to documents that are or are likely to be the subject of a notice under section 118BA as it applies in relation to documents that are or are likely to be the subject of an information notice (with the reference to approval of the tribunal in accordance with paragraph 3 or 5 of that Schedule being read as a reference to approval of the tribunal in accordance with section 118BA of this Act).
121 Power to impose restrictions where duty depends on certain matters ....
Where any question as to the duties of customs or excise chargeable on any imported goods depends on any matter ... not reasonably ascertainable from an examination of the goods, and that question is not in law conclusively determined by the production of any certificate or other document, then, on the importation of those goods, the Commissioners may impose such conditions as they see fit for the prevention of abuse or the protection of the revenue (including conditions requiring security for the observance of any conditions so imposed).
123 Repayment of duty where goods returned or destroyed by importer.
(1) Subject to such conditions as the Commissioners see fit to impose, where it is shown to the satisfaction of the Commissioners—
(a) that goods were imported in pursuance of a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit; and
(b) that the importer with the consent of the seller either—
(i) returned the goods unused to the seller and, if the export of the goods was required to be made in accordance with the applicable export provisions, the requirements were met; or
(ii) destroyed the goods unused,
the importer shall be entitled to obtain from the Commissioners repayment of any excise duty paid on the importation of the goods.
(2) Nothing in this section shall apply to goods imported on approval, or on sale or return, or on other similar terms.
(1) Where—
(a) any imported goods have been relieved from customs or excise duty chargeable by reference to their importation or have been charged with duty at a reduced rate; and
(b) any condition or other obligation required to be complied with in connection with the relief or with the charge of duty at that rate is not complied with,
the goods shall be liable to forfeiture.
(2) The provisions of this section shall apply whether or not any undertaking , security or other guarantee has been given for compliance with the condition or obligation or for the payment of the duty payable apart therefrom, and the forfeiture of any goods under this section shall not affect any liability of any person who has given any such undertaking , security or other guarantee.
126 Charge of excise duty on manufactured or composite imported articles.
(1) Subject to subsections (2) to (4) below, if any imported goods contain as a part or ingredient thereof any article chargeable with excise duty, excise duty shall be chargeable on the goods in respect of each such article according to the quantity thereof appearing to the Commissioners to be used in the manufacture or preparation of the goods.
(2) Where, in the opinion of the Treasury, it is necessary for the protection of the revenue, such imported goods shall be chargeable with the amount of excise duty with which they would be chargeable if they consisted wholly of the chargeable article or, if the goods contain more than one such article, of that one of the chargeable articles which will yield the highest amount of excise duty.
(3) Schedule 2 to this Act shall have effect with respect to the excise duties to be charged, and the excise drawbacks to be allowed, on imported composite goods containing a dutiable part or ingredient and with respect to rebates and drawbacks of excise duties charged in accordance with that Schedule.
(4) Subsections (1) and (2) above do not apply where other provision is made by any other enactment relating to excise duties on imported goods.
(5) Any rebate which can be allowed by law on any article when separately charged shall be allowed in charging goods under subsection (1) or (2) above in respect of any quantity of that article used in the manufacture or preparation of the goods.
(1) The Commissioners may by regulations make provision for the payment (in accordance, where any requirement to pay the duty takes effect, with that requirement) of any excise duty on goods of a prescribed kind to be deferred, in prescribed cases, subject to such conditions or requirements as may be imposed—
(a) by the regulations; or
(b) where the regulations so provide, by the Commissioners.
(2) Any duty payment of which is deferred under the regulations shall be treated, for prescribed purposes, as if it had been paid.
(3) Where—
(a) any excise duty to which an application for deferment of duty made under the regulations relates is payable on goods on their removal from an excise warehouse; and
(b) the Commissioners are not satisfied—
(i) that the conditions imposed under section 92(1) above in relation to the warehouse have been complied with by the occupier of the warehouse; or
(ii) that the warehousing regulations made by virtue of section 93(2)(g) above have been complied with by the occupier or by the proprietor of the goods;
the Commissioners may, notwithstanding any provision of the regulations, refuse the application or refuse it in so far as it relates to those goods.
Nothing in this subsection shall be taken to prejudice the power of the Commissioners to prescribe the cases in which excise duty may be deferred.
(4) Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.
(5) In this section “prescribed” means prescribed by regulations made under this section.
(1) During any period not exceeding 3 months specified at any time by order of the Commissioners for the purposes of this section, the Commissioners may refuse to allow the removal for home use on payment of duty, or the sending out for home use after the charging of duty, of goods of any class or description chargeable with a duty of excise, notwithstanding payment of that duty, in quantities exceeding those which appear to the Commissioners to be reasonable in the circumstances.
(2) Where the Commissioners have during any such period exercised their powers under this section with respect to goods of any class or description, then, in the case of any such goods which are removed or sent out for home use after the end of that period, the duties of excise and the rates thereof chargeable on those goods shall, notwithstanding any other provision of the customs and excise Acts relating to the determination of those duties and rates, be those in force at the date of the removal or sending out of the goods.
129 Power to remit or repay duty on denatured goods.
(1) Subject to subsection (2) below, where any goods—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) which are chargeable with a a duty of excise the requirement to pay which has not yet taken effect,
have by reason of their state or condition ceased to be worth the full duty of excise chargeable thereon and have been denatured in such manner as the Commissioners may direct and in accordance with such conditions as they see fit to impose, the Commissioners may remit or repay the whole or part of any duty of excise chargeable or paid thereon, or waive repayment of the whole or part of any drawback paid on their warehousing, upon the delivery of the goods for use for such purposes as the Commissioners may allow.
(1A) The reference in subsection (1) above to goods which are chargeable with a duty of excise the requirement to pay which has not yet taken effect shall be construed as a reference to any goods which are warehoused or ... to any goods at a time, before the excise duty point for those goods, when they are chargeable with such a duty.
(2) Subsection (1) above does not apply in relation to spirits.
(3) Where, whether under subsection (1) above or otherwise, any goods chargeable with duty have gone into home use after having been denatured by mixture with some other substance, any person who separates the goods from that other substance shall be guilty of an offence under this subsection and may be detained, and the goods shall be liable to forfeiture.
(4) A person guilty of an offence under subsection (3) above shall be liable—
(a) on summary conviction, to a penalty of the prescribed sum£20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
131 Enforcement of bond in respect of goods removed without payment of excise duty.
If any goods which have been lawfully permitted to be removed for any purpose without payment of excise duty are unlawfully taken from any ... vehicle or place before that purpose is accomplished, the Commissioners may if they see fit enforce any bond given in respect thereof notwithstanding that any time prescribed in the bond for accomplishing that purpose has not expired.
(1) Without prejudice to any other provision of the Customs and Excise Acts 1979 or any other Act, where drawback is allowable on the shipment of any goods as stores, the like drawback shall, subject to such conditions and restrictions as the Commissioners see fit to impose, be allowed on the warehousing in an excise warehouse of those goods for use as stores.
(2) Without prejudice to any other provision of the Customs and Excise Acts 1979 or any other Act, where drawback would be payable on the exportation of any goods, or on the warehousing of any goods for exportation, then, subject to such conditions and restrictions as the Commissioners see fit, the like drawback shall be payable on the shipment of any such goods as stores or, as the case may be, on their warehousing in an excise warehouse for use as stores.
(A1) This section applies in relation to any claim for drawback for the purposes of any excise duty.
(1) Any claim for drawback shall be made in such form and manner and contain such particulars as the Commissioners may direct.
(2) Where drawback has been claimed in the case of any goods subsections (4) to (6) below shall apply in relation to the claim.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) No drawback shall be paid until the person entitled thereto or his agent has made a declaration in such form and manner and containing such particulars as the Commissioners may direct that the conditions on which the drawback is payable have been fulfilled.
(5) The Commissioners may require any person who has been concerned at any stage with the goods or article—
(a) to furnish such information as may be reasonably necessary to enable the Commissioners to determine whether duty has been duly paid and not drawn back and for enabling a calculation to be made of the amount of drawback payable; and
(b) to produce any book of account or other document of whatever nature relating to the goods or article.
(6) If any person fails to comply with any requirement made under subsection (5) above, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.
134 Drawback and allowance on goods damaged or destroyed after shipment.
(A1) This section applies only for the purposes of excise duty.
(1) Where it is proved to the satisfaction of the Commissioners that any goods after being duly shipped for exportation have been destroyed by accident on board the exporting ship or aircraft, any amount payable in respect of the goods by way of drawback, allowance or repayment of duty shall be payable in the same manner as if the goods had been exported to their destination.
(2) Where it is proved to the satisfaction of the Commissioners that any goods, after being duly shipped for exportation, have been materially damaged by accident on board the exporting ship or aircraft, and the goods are with the consent of and in accordance with any conditions imposed by the Commissioners relanded or unloaded again in or brought back into the United Kingdom and either abandoned to the Commissioners or destroyed, any amount payable in respect of the goods by way of drawback, allowance or repayment of duty shall be paid as if they had been duly exported and not so relanded, unloaded or brought back.
(3) Notwithstanding any provision of the Customs and Excise Acts 1979 or any other Act relating to the reimportation of exported goods, the person to whom any amount is payable or has been paid under subsection (2) above shall not be required to pay any duty in respect of any goods relanded, unloaded or brought back under that subsection.
135 Time limit on payment of drawback or allowance.
No payment shall be made in respect of any drawback or allowance for the purposes of any excise duty unless the debenture or other document authorising payment is presented for payment within 2 years from the date of the event on the happening of which the drawback or allowance became payable.
136 Offences in connection with claims for drawback, etc.
(1) If any person, with intent to defraud Her Majesty, obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback, allowance, remission or repayment of, or any rebate from, any duty in respect of any goods which—
(a) is not lawfully payable or allowable in respect thereof; or
(b) is greater than the amount so payable or allowable,
he shall be guilty of an offence under this subsection.
(1A) If any person, without such intent as is mentioned in subsection (1) above, does any of the things there mentioned, he shall be guilty of an offence under this subsection.
(2) A person guilty of an offence under subsection (1) above shall be liable—
(a) on summary conviction, to a penalty of the prescribed sum £20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both;
and a person guilty of an offence under subsection (1A) above shall be liable on summary conviction to a penalty of level 3 on the standard scale or three times the amount which was or might have been improperly obtained or allowed, whichever is the greater.
(3) Any goods in respect of which an offence under subsection (1) or (1A) above is committed shall be liable to forfeiture; but in the case of a claim for drawback, the Commissioners may, if they see fit, instead of seizing the goods either refuse to allow any drawback thereon or allow only such drawback as they consider proper.
(4) Without prejudice to the foregoing provisions of this section, if, in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made, it is found that those goods do not correspond with any any declaration made thereof in connection with that claim, the goods shall be liable to forfeiture and any person by whom any such any declaration or claim was made shall be liable on summary conviction to a penalty of three times the amount claimed or level 3 on the standard scale, whichever is the greater.
(5) Subsection (4) above applies in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made where it is found that the goods, if sold for home use, would realise less than the amount claimed as it applies where the finding specified in that subsection is made except that it does not apply by virtue of this subsection to any claim under—
(a) section 123 or 134(2) above; or
(b) section 74 of the Finance (No. 2) Act 2023 (remission or repayment of duty on spoilt alcoholic products).
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
137 Recovery of excise duties and calculation of excise duties, drawbacks, etc.
(1) Without prejudice to any other provision of the Customs and Excise Acts 1979, any amount due by way of ... excise duty may be recovered as a debt due to the Crown.
(2) Any excise duty or drawback, allowance or rebate in relation to excise duty the rate of which is expressed by reference to a specified quantity or weight of any goods shall, subject to subsection (3) below, be chargeable or allowable on any fraction of that quantity or weight of the goods, and the amount payable or allowable on any such fraction shall be calculated proportionately.
(3) The Commissioners may for the purposes of subsection (2) above determine the fractions to be taken into account in the case of any weight or quantity.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Where a person pays to the Commissioners an amount by way of excise duty which is not due to them, the Commissioners are liable to repay that amount.
(2) The Commissioners shall not be required to make any such repayment unless a claim is made to them in such form, and supported by such documentary evidence, as may be prescribed by them by regulations; and regulations under this subsection may make different provision for different cases.
(3) It is a defence to a claim for repayment that the repayment would unjustly enrich the claimant.
(4) The Commissioners shall not be liable, on a claim made under this section, to repay any amount paid to them more than 4 years before the making of the claim.
(5) Except as provided by this section the Commissioners are not liable to repay an amount paid to them by way of excise duty by reason of the fact that it was not due to them.
(6) This section does not apply in a case where the Commissioners are—
(a) entitled to pay an amount under Part 1 of Schedule 3 to the Finance Act 2001, or
(b) required to repay an amount under Part 3 of that Schedule.
(1) Any person who has committed, or whom there are reasonable grounds to suspect of having committed, any offence for which he is liable to be detained under the customs and excise Acts may be detained by any officer or any member of Her Majesty’s armed forces or coastguard at any time within 20 years from the date of the commission of the offence.
(2) Where it was not practicable to detain any person so liable at the time of the commission of the offence, or where any such person having been then or subsequently detained for that offence has escaped, he may be detained by any officer or any member of Her Majesty’s armed forces or coastguard at any time and may be proceeded against in like manner as if the offence had been committed at the date when he was finally detained.
(3) Where any person who is a member of the crew of any ship in Her Majesty’s employment or service is detained by an officer for an offence under the customs and excise Acts, the commanding officer of the ship shall, if so required by the detaining officer, keep that person secured on board that ship until he can be brought before a court and shall then deliver him up to the proper officer.
(4) Where any person has been arrested by a person who is not an officer—
(a) by virtue of this section; or
(b) by virtue of section 24 or 24A of the Police and Criminal Evidence Act 1984 in its application to offences under the customs and excise Acts, or
(c) by virtue of Article 26 or 26A of the Police and Criminal Evidence (Northern Ireland) Order 1989 in its application to such offences,
the person arresting him shall give notice of the arrest to an officer at the nearest convenient office of customs and excise.
139 Provisions as to detention, seizure and condemnation of goods, etc.
(1) Any thing liable to forfeiture under the customs and excise Acts may be seized or detained by any officer or constable or any member of Her Majesty’s armed forces or coastguard.
(1A) A person mentioned in subsection (1) who reasonably suspects that any thing may be liable to forfeiture under the customs and excise Acts may detain that thing.
(1B) References in this section and Schedule 2A to a thing detained as liable to forfeiture under the customs and excise Acts include a thing detained under subsection (1A).
(2) Where any thing is seized or detained as liable to forfeiture under the customs and excise Acts by a person other than an officer, that person shall, subject to subsection (3) below, deliver that thing to an officer .
(3) Where the person seizing or detaining any thing as liable to forfeiture under the customs and excise Acts is a constable and that thing is or may be required for use in connection with any proceedings to be brought otherwise than under those Acts it may, subject to subsection (4) below, be retained in the custody of the police until either those proceedings are completed or it is decided that no such proceedings shall be brought.
(4) The following provisions apply in relation to things retained in the custody of the police by virtue of subsection (3) above, that is to say—
(a) notice in writing of the seizure or detention and of the intention to retain the thing in question in the custody of the police, together with full particulars as to that thing, shall be given to an officer ;
(b) any officer shall be permitted to examine that thing and take account thereof at any time while it remains in the custody of the police;
(c) nothing in section 31 of the Police (Northern Ireland) Act 1998 shall apply in relation to that thing.
(5) Subject to subsections (3) and (4) above and to Schedules 2A and 3 to this Act, any thing seized or detained under the customs and excise Acts shall, pending the determination as to its forfeiture or disposal, be dealt with, and, if condemned or deemed to have been condemned or forfeited, shall be disposed of in such manner as the Commissioners may direct.
(5A) Schedule 2A contains supplementary provisions relating to the detention of things as liable to forfeiture under the customs and excise Acts.
(6) Schedule 3 to this Act shall have effect for the purpose of forfeitures, and of proceedings for the condemnation of any thing as being forfeited, under the customs and excise Acts.
(7) If any person, not being an officer, by whom any thing is seized or detained or who has custody thereof after its seizure or detention, fails to comply with any requirement of this section or with any direction of the Commissioners given thereunder, he shall be liable on summary conviction to a penalty of level 2 on the standard scale.
(8) Subsections (2) to (7) above shall apply in relation to any dutiable goods seized or detained by any person other than an officer notwithstanding that they were not so seized as liable to forfeiture under the customs and excise Acts.
Where, by any provision of, or of any instrument made under, the Customs and Excise Acts 1979, any spirits become liable to forfeiture by reason of some offence committed by a revenue trader, then—
(a) where that provision specifies the quantity of those spirits but does not specify the spirits so liable, the Commissioners may seize the equivalent of that quantity from any spirits in the stock of that trader; and
(b) where that provision specifies the spirits so liable the Commissioners may, if they think fit, seize instead of the spirits so specified an equivalent quantity of any other spirits in the stock of that trader.
141 Forfeiture of ships, etc. used in connection with goods liable to forfeiture.
(1) Without prejudice to any other provision of the Customs and Excise Acts 1979, where any thing has become liable to forfeiture under the customs and excise Acts—
(a) any ... vehicle, animal, container (including any article of passengers’ baggage) or other thing whatsoever which has been used for the carriage, handling, deposit or concealment of the thing so liable to forfeiture, either at a time when it was so liable or for the purposes of the commission of the offence for which it later became so liable; and
(b) any other thing mixed, packed or found with the thing so liable,
shall also be liable to forfeiture.
(2) Where any ... vehicle or animal has become liable to forfeiture under the customs and excise Acts, whether by virtue of subsection (1) above or otherwise, all tackle, apparel or furniture thereof shall also be liable to forfeiture.
(3) Where any of the following, that is to say—
(a) any ship not exceeding 100 tons register;
(aa) any railway vehicle;
(b) any aircraft; or
(c) any hovercraft,
becomes liable to forfeiture under this section by reason of having been used in the importation, exportation or carriage of goods contrary to or for the purpose of contravening any prohibition or restriction for the time being in force with respect to those goods, or without payment having been made of, or security given for, any duty payable thereon, the owner and the vehicle operator shall each be liable on summary conviction to a penalty equal to the value of the ship, aircraft or hovercraft or level 5 on the standard scale£20,000, whichever is the less.
142 Special provision as to forfeiture of larger ships.
(1) Notwithstanding any other provision of the Customs and Excise Acts 1979, a ship of 250 or more tons register shall not be liable to forfeiture under or by virtue of any provision of the Customs and Excise Acts 1979, except under section 88 above, unless the offence in respect of or in connection with which the forfeiture is claimed—
(a) was substantially the object of the voyage during which the offence was committed; or
(b) was committed while the ship was under chase by a vessel in the service of Her Majesty after failing to bring to when properly summoned to do so by that vessel.
(2) For the purposes of this section, a ship shall be deemed to have been properly summoned to bring to—
(a) if the vessel making the summons did so by means of an international signal code or other recognised means and while flying her proper ensign; and
(b) in the case of a ship which is not a British ship, if at the time when the summons was made the ship was in United Kingdom waters.
(3) For the purposes of this section, all hovercraft (of whatever size) shall be treated as ships of less than 250 tons register.
(4) The exemption from forfeiture of any ship under this section shall not affect any liability to forfeiture of goods carried therein.
143 Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.
(1) This section applies where—
(a) any ship of 250 or more tons register would, but for section 142, be liable to forfeiture for, or in connection with, any offence under the customs and excise Acts, and
(b) in the opinion of the Commissioners, a responsible officer of the ship is implicated either by the officer's own act, or by neglect, in that offence.
(2) For the purposes of this section, all hovercraft (of whatever size) shall be treated as ships of less than 250 tons register.
(3) The Commissioners may take proceedings in accordance with Schedule 3 to this Act, in like manner as they might but for section 142 above have taken proceedings for the condemnation of the ship if notice of claim had been given in respect thereof, for the condemnation of the ship in such sum not exceeding £10,000 as the court may see fit.
(4) The Commissioners may require such sum as they see fit, not exceeding £10,000 , to be deposited with them to await ... the decision of the court, and may detain the ship until that sum has been so deposited.
(5) No claim shall lie against the Commissioners for damages in respect of the payment of any deposit or the detention of any ship under this section.
(6) For the purposes of this section—
(a) “responsible officer”, in relation to any ship, means a person who is, or is acting as, the master, a mate , an engineer or the bosun of the ship and, in the case of a ship carrying a passenger certificate, the purser or chief steward ...;
(b) without prejudice to any other grounds upon which a responsible officer of any ship may be held to be implicated by neglect, he may be so held if goods not owned to by any member of the crew are discovered in a place under that officer’s supervision in which they could not reasonably have been put if he had exercised proper care at the time of the loading of the ship or subsequently.
(7) If the Treasury consider that there has been a change in the value of money since the Finance Act 2013 was passed or, as the case may be, since the last occasion when the power conferred by this subsection was exercised, they may by order substitute for the sum for the time being specified in subsections (3) and (4) such other sum as appears to them to be justified by the change.
(8) An order under subsection (7) may not vary the penalty for any conduct occurring before the coming into force of the order.
(9) An order under subsection (7) must be made by statutory instrument.
(10) A statutory instrument containing an order under subsection (7) is subject to annulment in pursuance of a resolution of either House of Parliament.
144 Protection of officers, etc. in relation to seizure and detention of goods, etc.
(1) Where, in any proceedings for the condemnation of any thing seized as liable to forfeiture under the customs and excise Acts, judgment is given for the claimant, the court may, if it sees fit, certify that there were reasonable grounds for the seizure.
(2) Where any proceedings, whether civil or criminal, are brought against the Commissioners, a law officer of the Crown or any person authorised by or under the Customs and Excise Acts 1979 to seize or detain any thing liable to forfeiture under the customs and excise Acts on account of the seizure or detention of any thing, and judgment is given for the plaintiff or prosecutor, then if either—
(a) a certificate relating to the seizure has been granted under subsection (1) above; or
(b) the court is satisfied that there were reasonable grounds for seizing or detaining that thing under the customs and excise Acts,
the plaintiff or prosecutor shall not be entitled to recover any damages or costs and the defendant shall not be liable to any punishment.
(3) Nothing in subsection (2) above shall effect any right of any person to the return of the thing seized or detained or to compensation in respect of any damage to the thing or in respect of the destruction thereof.
(4) Any certificate under subsection (1) above may be proved by the production of either the original certificate or a certified copy thereof purporting to be signed by an officer of the court by which it was granted.
(1) Subject to the following provisions of this section, no proceedings for an offence under the customs and excise Acts or for condemnation under Schedule 3 to this Act shall be instituted except— .
(a) by or with the consent of the Director of Public Prosecutions, or
(b) by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.
(2) Subject to the following provisions of this section, any proceedings under the customs and excise Acts instituted by order of the Commissioners in a magistrates’ court, and any such proceedings instituted by order of the Commissioners in a court of summary jurisdiction in Northern Ireland, shall be commenced in the name of an officer of Revenue and Customs .
(3) Subsections (1) and (2) above shall not apply to proceedings on indictment in Scotland.
(4) In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced under subsection (2) above, those proceedings may be continued by any officer authorised in that behalf by the Commissioners.
(5) Nothing in the foregoing provisions of this section shall prevent the institution of proceedings for an offence under the customs and excise Acts by order and in the name of a law officer of the Crown in any case in which he thinks it proper that proceedings should be so instituted.
(6) Notwithstanding anything in the foregoing provisions of this section, where any person has been detained for any offence for which he is liable to be detained under the customs and excise Acts, any court before which he is brought may proceed to deal with the case although the proceedings have not been instituted in accordance with this section. .
(1) Any summons or other process issued anywhere in the United Kingdom for the purpose of any proceedings under the customs and excise Acts may be served on the person to whom it is addressed in any part of the United Kingdom without any further endorsement, and shall be deemed to have been duly served—
(a) if delivered to him personally; or
(b) if left at his last known place of abode or business or, in the case of a body corporate, at their registered or principal office; or
(c) if left on board any vessel or aircraft to which he may belong or have lately belonged.
(2) Any summons, notice, order or other document issued for the purposes of any proceedings under the customs and excise Acts, or of any appeal from the decision of the court in any such proceedings, may be served by an officer.
In this subsection “appeal” includes an appeal by way of case stated.
(3) This section shall not apply in relation to proceedings instituted in the High Court or Court of Session.
(1) Except as otherwise provided in the customs and excise Acts, and notwithstanding anything in any other enactment, the following provisions shall apply in relation to proceedings for an offence under those Acts.
(2) Proceedings for an indictable offence shall not be commenced after the end of the period of 20 years beginning with the day on which the offence was committed.
(3) Proceedings for a summary offence shall not be commenced after the end of the period of 3 years beginning with that day but, subject to that, may be commenced at any time within 6 months from the date on which sufficient evidence to warrant the proceedings came to the knowledge of the prosecuting authority.
(4) For the purposes of subsection (3) above, a certificate of the prosecuting authority as to the date on which such evidence as is there mentioned came to that authority’s knowledge shall be conclusive evidence of that fact.
(5) In the application of this section to Scotland—
(a) in subsection (2), “proceedings for an indictable offence” means proceedings on indictment;
(b) in subsection (3), “proceedings for a summary offence” means summary proceedings.
(6) In the application of this section to Northern Ireland—
(a) “indictable offence” means an offence which, if committed by an adult, is punishable on conviction on indictment (whether only on conviction on indictment, or either on conviction on indictment or on summary conviction);
(b) “summary offence” means an offence which, if committed by an adult, is punishable only on summary conviction.
(7) In this section, “ prosecuting authority”
(a) in England and Wales, means the Director of Public Prosecutions,
(b) in Scotland, means ... the procurator fiscal, and
(c) in Northern Ireland, means the Director of Public Prosecutions for Northern Ireland .
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In the case of proceedings in England or Wales, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the Crown Court against any decision of a magistrates’ court in proceedings for an offence under the customs and excise Acts.
(4) In the case of proceedings in Northern Ireland, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the county court against any decision of a court of summary jurisdiction in proceedings for an offence under the customs and excise Acts.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .