Customs and Excise Management Act 1986

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AT 34 of 1986

CUSTOMS AND EXCISE MANAGEMENT

ACT 1986

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CUSTOMS AND EXCISE MANAGEMENT ACT 1986

Index Section Page

PART I – ADMINISTRATION 13

Appointment and duties 13

1 Appointment and general duties................................................................................ 13
2 Exercise of powers and performance of duties ........................................................ 14
3 General duties in relation to customs matters concerning the European
Union .............................................................................................................................. 14
3A Mutual assistance .......................................................................................................... 15
4 Disclosure of certain information as to imported goods ......................................... 16
5 Assistance to be rendered by police, etc .................................................................... 17
6 Power to hold inquiries ................................................................................................ 17
7 Unlawful assumption of character of officer, etc ..................................................... 17
8 Failure to surrender written authority, etc ................................................................ 18
9 [Repealed] ...................................................................................................................... 18
10 Obstruction of officers, etc ........................................................................................... 18
11 Financial ......................................................................................................................... 19
PART II – CUSTOMS AND EXCISE CONTROL AREAS 19

12 Appointment of ports, etc ............................................................................................ 19
13 Approval of wharves.................................................................................................... 19
13A Approved wharves ....................................................................................................... 19
14 Control of movement of aircraft, etc into and out of the Island............................. 20
15 Approval of examination stations at customs and excise airports ........................ 21
15A Examination stations .................................................................................................... 22
16 Control of movement of hovercraft............................................................................ 22
17 Control of movement of goods by pipe-line ............................................................. 23
18 Approval of transit sheds ............................................................................................ 23
18A Transit sheds .................................................................................................................. 24
19 Officers’ powers of boarding ...................................................................................... 24
20 Officers’ powers of access, etc ..................................................................................... 25
21 Officers’ powers of detention of ships, etc ................................................................ 25
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22 Control of movement of uncleared goods within or between port or
airport and other places ............................................................................................... 26
23 Control of movement of goods to and from inland clearance depot, etc ............. 27
24 Penalty for carrying away officers ............................................................................. 28
25 Power to inspect aircraft, aerodromes, records, etc ................................................. 28
26 Power to prevent flight of aircraft.............................................................................. 29
PART III – CONTROL OF IMPORTATION 29

Inward entry and clearance 29

27 Report inwards ............................................................................................................. 29
28 Provisions as to Her Majesty’s ships, etc .................................................................. 30
29 [Repealed] ...................................................................................................................... 31
30 Initial and supplemental entries ................................................................................ 31
31 Postponed entry ............................................................................................................ 32
32 Provisions supplementary to ss 30 and 31 ................................................................ 34
33 and 34 .. .......................................................................................................................... 35
35 Correction and cancellation of entry ......................................................................... 35
36 Entry of surplus stores ................................................................................................. 35
37 Removal of uncleared goods to Queen’s warehouse .............................................. 36
38 Failure to comply with provisions as to entry ......................................................... 37
39 Power to regulate unloading, removal, etc of imported goods ............................. 37
Provisions as to duty on imported goods 38

40 Duty on imported goods ............................................................................................. 38
41 Exclusion of s 40(1) for importers, etc keeping standing deposits ........................ 40
42 Deferred payment of customs duty ........................................................................... 40
43 Goods to be warehoused without payment of duty ............................................... 40
44 Relief from payment of duty of goods entered for transit or transhipment ........ 40
45 Relief from payment of duty of goods temporarily imported ............................... 40
Forfeiture, offences, etc. in connection with importation 41

46 Forfeiture of goods improperly imported ................................................................ 41
47 Penalty for improper importation of goods ............................................................. 42
47A Power of customs officer to detain articles and substances under health
and safety legislation ................................................................................................... 43
47B Detention of goods under health and safety legislation: information
communicated by the Treasury .................................................................................. 43
PART IV – CONTROL OF EXPORTATION 44

Outward entry and clearance of goods 44

48 Meaning for this Part of “dutiable or restricted goods” ......................................... 44
49 Entry outwards of goods ............................................................................................. 45
50 Acceptance of incomplete entry ................................................................................. 46
51 Correction and cancellation of entry ......................................................................... 46
52 Failure to export ........................................................................................................... 48
53 Delivery of entry by owner of exporting ship, etc ................................................... 49
54 Simplified clearance procedure .................................................................................. 50
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55 Local export control ...................................................................................................... 51
56 Provisions supplementary to ss 54 and 55 ................................................................ 53
57 Pipe-lines and export of ships and aircraft ............................................................... 54
58 Operative date for Community purposes ................................................................. 55
59 Authentication of EU customs documents ............................................................... 55
60 Restrictions on putting export goods alongside for loading .................................. 57
61 Additional restrictions as to certain export goods ................................................... 57
61A Power to make regulations about stores........................................................................ 58
61B Failure to comply with regulations under section 61A ................................................ 59
62 Supplementary provision relating to stores .............................................................. 59
63 Information, documentation, etc as to export goods ............................................... 60
Outward entry and clearance of ships, etc. 61

64 Entry outwards of exporting ships............................................................................. 61
65 Clearance outwards of ships and aircraft .................................................................. 62
66 Power to refuse or cancel clearance of ship or aircraft ............................................ 63
General regulation of exportation, etc. 64

67 Power to make regulations as to exportation, etc .................................................... 64
Offences in relation to exportation 64

68 Offences in relation to exportation of goods ............................................................. 64
69 Offences in relation to exportation of prohibited or restricted goods ................... 65
70 Offences in relation to agricultural levies ................................................................. 66
PART V – CONTROL OF COASTWISE TRAFFIC 67

71 Coasting trade ............................................................................................................... 67
72 Coasting trade- exceptional provisions ..................................................................... 67
73 Clearance of coasting ship and transire ..................................................................... 68
74 Additional powers of officers in relation to coasting ships .................................... 68
75 Power to make regulations as to carriage of goods coastwise ............................... 69
76 Offences in connection with carriage of goods coastwise ....................................... 69
PART VA - IMPORTATION AND EXPORTATION OF CASH 70

76A Interpretation of Part VA ............................................................................................. 70
76B Persons exporting or importing goods(0) ................................................................. 71
76C Persons entering and leaving the Island ................................................................... 71
76CA Persons sending and receiving cash in postal packets ............................................ 72
76CB Cash in postal packets .................................................................................................. 73
76CC Sections 76CA and 76CB supplementary .................................................................. 73
76D Offences in respect of declarations and disclosures ................................................ 73
76E Cash on ships and aircraft or in goods ...................................................................... 74
76F Questions and information .......................................................................................... 74
76G Seizure of cash ............................................................................................................... 74
76H Notice of seizure of cash to be given .......................................................................... 75
76I No excuse from complying with a requirement under Part VA ............................ 76
PART VI – CUSTOMS AND EXCISE CONTROL: SUPPLEMENTARY

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PROVISIONS 76

Special requirements as to movement of certain goods 76

77 Explosives ...................................................................................................................... 76
Keeping and preservation of records 76

77A Records relating to importation and exportation .................................................... 76
77B Records relating to firearms ........................................................................................ 77
77C Records relating to goods subject to certain transit arrangements ....................... 77
Additional provisions as to information 78

78 Information in relation to goods imported or exported ......................................... 78
78A Information powers ..................................................................................................... 79
78B Information powers relating to firearms ................................................................... 80
78C Information powers relating to goods subject to certain transit
arrangements ................................................................................................................ 80
79 Customs and excise control of persons entering or leaving the Island ................ 81
80 Power to require evidence in support of information ............................................ 82
81 Power to require information or production of documents where origin of
goods exported is evidenced under EU law or practice ......................................... 83
Prevention of smuggling 83

82 Power to regulate small craft ...................................................................................... 83
83 Power to haul up revenue vessels, patrol coasts, etc .............................................. 84
84 Penalty for removing seals, etc ................................................................................... 85
85 Penalty for signalling to smugglers ........................................................................... 85
86 Penalty for interfering with revenue vessels, etc ..................................................... 86
87 Special penalty where offender armed or disguised ............................................... 86
88 Penalty for offering goods for sale as smuggled goods .......................................... 87
Forfeiture of ships, etc. for certain offences 87

89 Forfeiture of ship, aircraft or vehicle constructed, etc for concealing goods ....... 87
90 Forfeiture of ship jettisoning cargo, etc ..................................................................... 87
91 Forfeiture of ship or aircraft unable to account for missing cargo ........................ 88
92 Ships failing to bring to ............................................................................................... 88
PART VII – WAREHOUSES AND QUEEN’S WAREHOUSES AND

RELATED PROVISIONS ABOUT PIPE-LINES 88

93 Approval of warehouses ............................................................................................. 88
94 Regulation of warehouses and warehoused goods ................................................. 90
95 Deficiency in warehoused goods ............................................................................... 93
96 Deficiency in goods occurring in course of removal from warehouse
without payment of duty ............................................................................................ 95
97 Deficiency in certain goods moved by pipe-line ..................................................... 95
98 Restriction on compensation for loss or damage to goods in, or for
removal of goods from, warehouse or pipe-line ...................................................... 97
99 Procedure on warehouse ceasing to be approved ................................................... 98
100 Provisions as to deposit in Queen’s warehouse ....................................................... 99
101 General offences relating to warehouses and warehoused goods ...................... 100
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PART VIII - FREE ZONES 101

102 Designation of free zones .......................................................................................... 101
103 [Repealed] .................................................................................................................... 102
104 Free zone goods and customs duties, agricultural levies and value added
tax .................................................................................................................................. 102
105 and 106 [Repealed] ..................................................................................................... 102
107 Powers of search ......................................................................................................... 102
PART VIIIA - REGISTERED EXCISE DEALERS AND SHIPPERS 103

107A Registered excise dealers and shippers .................................................................. 103
107B Registered excise dealers and shippers regulations ............................................. 103
107C Contravention of regulations, etc ............................................................................ 105
PART IX – CONTROL OF EXCISE LICENCE TRADE AND REVENUE

TRADERS 106

Excise licences- general provisions 106

108 Excise licences ............................................................................................................. 106
109 Payment for excise licences by cheque .................................................................... 106
110 Renewal of excise licences ......................................................................................... 107
111 Transfer and removal of excise licence trades and licences .................................. 107
112 Power to require person carrying on excise licence trade to display sign .......... 108
General provisions as to entries of premises, etc. 108

113 Making of entries ........................................................................................................ 108
114 New or further entries of same premises ................................................................ 109
115 Proof as to entries ....................................................................................................... 109
116 Offences in connection with entries ......................................................................... 110
General provisions as to revenue traders 110

117 Power of entry upon premises, etc of revenue traders .......................................... 110
117A Section 117: supplementary powers ......................................................................... 111
118 Power to search for concealed pipes, etc ................................................................. 111
119 Power to prohibit use of certain substances in exciseable goods ......................... 112
120 Power to keep specimen on premises of revenue traders ..................................... 113
121 Payment of excise duty by revenue traders ............................................................ 113
122 [Repealed] .................................................................................................................... 114
123 Execution and distress against revenue traders ..................................................... 114
124 Liability of ostensible owner or principal manager ............................................... 115
PART IXA - PROTECTION OF THE REVENUES DERIVED FROM

EXCISE DUTIES 115

124A Duty of revenue traders to keep records ................................................................. 115
124B Duty of revenue traders and others to furnish information and produce
documents .................................................................................................................... 116
124BA Further duty to provide information and documents ........................................... 117
124BB Inspection powers: goods-based duties ................................................................... 118
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124BC Inspection powers: online gambling duty .............................................................. 119
124BCA Inspection powers: machine games duty ........................................................ 119
124BD Inspection powers: supplementary provisions ...................................................... 120
124C Entry and search of premises and persons ............................................................. 120
124D Order for access to recorded information, etc ........................................................ 122
124E Procedure when documents, etc are removed ....................................................... 123
124F Failure of officer to comply with requirements under section 124E ................... 124
124G Offences under Part IXA ........................................................................................... 124
PART X – DUTIES AND DRAWBACKS- GENERAL PROVISIONS 125

General provisions relating to imported goods 125

125 Delivery of imported goods on giving of security for duty ................................. 125
126 Regulation for determining origin of goods ........................................................... 125
127 Power to impose restrictions where duty depends on certain matters other
than use ........................................................................................................................ 126
128 Regulations where customs duty depends on use ................................................ 126
129 Repayment of duty where goods returned or destroyed by importer ............... 127
130 Forfeiture for breach of certain conditions ............................................................. 127
131 Valuation of goods for purpose of ad valorem duties .......................................... 127
132 Charge of excise duty on manufactured or composite imported articles .......... 128
133 [Repealed] .................................................................................................................... 129
134 Deferred payment of excise duty on goods ............................................................ 129
General provisions relating to charge of duty on and delivery of goods 130

134A Regulations for payment by cheque ....................................................................... 130
135 Restriction of delivery of goods ............................................................................... 130
136 Power to remit or repay duty on denatured goods ............................................... 130
137 Power to remit or repay duty on goods lost or destroyed, etc ............................ 131
138 Enforcement of bond in respect of goods removed without payment of
duty .............................................................................................................................. 132
Drawback, allowances, duties, etc.- general 132

139 Extension of drawback .............................................................................................. 132
140 General provisions as to claims for drawback ....................................................... 132
140A Power to provide for drawback of excise duty ...................................................... 133
141 Drawback and allowance on goods damaged or destroyed after shipment ..... 134
142 Time limit on payment of drawback or allowance ................................................ 135
143 Offences in connection with claims for drawback, etc .......................................... 135
143A Powers to fix excise duty point ................................................................................ 136
144 Recovery of duties and calculation of duties, drawbacks, etc ............................. 137
144A Recovery of overpaid excise duty ............................................................................ 138
PART XI – ARREST OF PERSONS, FORFEITURE AND LEGAL

PROCEEDINGS 138

Arrest of persons 138

145 Provisions as to arrest of persons ............................................................................. 138
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Forfeiture 139

146 Provisions as to detention, seizure and condemnation of goods, etc .................. 139
147 Forfeiture of spirits ..................................................................................................... 140
148 Forfeiture of ships, etc used in connection with goods liable to forfeiture ........ 141
149 Special provision as to forfeiture of larger ships .................................................... 141
150 Penalty in lieu of forfeiture of larger ship where responsible officer
implicated in offence .................................................................................................. 142
151 Protection of officers, etc in relation to seizure and detention of goods, etc ...... 143
General provisions as to legal proceedings 144

152 Institution of proceedings .......................................................................................... 144
153 Service of process ........................................................................................................ 144
154 Time limits for proceedings ...................................................................................... 145
155 Place of trial for offences ............................................................................................ 145
156 Non-payment of penalties, etc: maximum terms of imprisonment .................... 145
157 Incidental provisions as to legal proceedings ......................................................... 146
158 Application of penalties ............................................................................................. 146
159 Power of Treasury to mitigate penalties, etc ........................................................... 146
160 Proof of certain documents ....................................................................................... 147
161 Proof of certain other matters ................................................................................... 148
162 Persons who may conduct proceedings .................................................................. 149
Saving for outlying enactments of certain general provisions as to

offences 149

163 Saving for outlying enactments of certain general provisions as to offences .... 149
Enforcement of payment 149

163A Enforcement by distress ............................................................................................. 149
PART XII – GENERAL AND MISCELLANEOUS 150

General powers, etc. 150

164 Bonds and security ..................................................................................................... 150
164A General information powers in relation to persons entering or leaving the
Island ............................................................................................................................ 151
165 Power to require provision of facilities ................................................................... 152
166 Power to examine and take account of goods ........................................................ 153
166A Power to examine and take account of goods ........................................................ 154
167 Power to take samples ............................................................................................... 154
168 Power to search premises: search warrant .............................................................. 155
169 Power to enter land for or in connection with access to pipe-lines ..................... 156
170 Power to search vehicles or vessels .......................................................................... 156
170A Power to search articles ............................................................................................ 157
171 Power to search persons ............................................................................................ 157
171A Powers to search for cash........................................................................................... 158
172 Power to pay rewards ................................................................................................ 159
173 Agents ........................................................................................................................... 160
174 Computer records, etc ................................................................................................ 160
174A Enforcement powers................................................................................................... 161
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174B Disclosure of information by customs service ...................................................... 162
174C Disclosure of information to customs service by enforcing authorities ............ 163
174D Matters supplementary to ss 174B and 174C ......................................................... 164
174E Disclosure of information ......................................................................................... 165
174F Disclosure of exporter information .......................................................................... 166
General offences 166

175 Untrue declarations, etc ............................................................................................. 166
176 Counterfeiting documents, etc ................................................................................. 167
176A Prohibition on importation and exportation of false identity documents etc ... 168
177 False scales, etc ............................................................................................................ 169
178 Penalty for fraudulent evasion of duty, etc ............................................................ 169
178A Offence of handling goods subject to unpaid excise duty .................................... 171
178B Offence of taking preparatory steps for evasion of excise duty .......................... 171
179 General provisions as to offences and penalties .................................................... 172
Miscellaneous 173

180 Public documents ....................................................................................................... 173
181 Directions ..................................................................................................................... 174
182 Removal of goods from United Kingdom to Island .............................................. 174
183 Removal of goods from Island to United Kingdom .............................................. 175
184 Interpretation .............................................................................................................. 175
Alcoholic Liquor Duties Act 1986 182

Hydrocarbon Oil Duties Act 1986 182

Tobacco Products Duty Act 1986 182

185 Application to hovercraft .......................................................................................... 183
186 Application to pipe-lines ........................................................................................... 183
187 Application to certain Crown aircraft ..................................................................... 184
188 Time of importation, exportation, etc ...................................................................... 184
188A General modification of amendments ..................................................................... 185
189 Consequential amendments, repeals and saving and transitional
provisions .................................................................................................................... 185
190 Citation and commencement .................................................................................... 185
SCHEDULE 1 187

CONTROLLED DRUGS; VARIATION OF PUNISHMENTS FOR CERTAIN
OFFENCES UNDER THIS ACT 187
SCHEDULE 2 188

COMPOSITE GOODS: SUPPLEMENTARY PROVISIONS AS TO EXCISE
DUTIES AND DRAWBACKS 188
SCHEDULE 2A 190

SUPPLEMENTARY PROVISIONS RELATING TO THE DETENTION OF
THINGS AS LIABLE TO FORFEITURE 190
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SCHEDULE 3 193

PROVISIONS RELATING TO FORFEITURE 193
SCHEDULE 3A 199

MUTUAL RECOVERY 199
SCHEDULE 4 204

AMENDMENTS 204
SCHEDULE 5 204

SCHEDULE 6 204

SAVING AND TRANSITIONAL PROVISIONS 204
ENDNOTES 207

TABLE OF LEGISLATION HISTORY 207
TABLE OF RENUMBERED PROVISIONS 207
TABLE OF ENDNOTE REFERENCES 207

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c i e
CUSTOMS AND EXCISE MANAGEMENT ACT 1986

Received Royal Assent: 11 August 1986
Passed: 21 October 1986
Commenced: 1 April 1987
AN ACT
to provide for the collection and management of the revenues of
customs and excise; for other matters in relation to imports and exports; and for
connected purposes.
GENERAL NOTE:
The maximum fines in this Act are as increased by the Criminal
Justice (Penalties, Etc.) Act 1993 s 1.
PART I – ADMINISTRATION

Appointment and duties
1 Appointment and general duties

[P1979/2/6]
(1) In addition to the duties conferred on him by or under any other
statutory provision, the Collector shall be charged with the duty of
collecting and accounting for, and otherwise managing, the revenues of
customs and excise.1

(2) The Treasury may appoint such officers and appoint or authorise such
other persons to discharge any duties in relation to any assigned matter
on such terms and conditions and may pay them such remuneration and
allowances, as the Treasury may with the sanction of the Public Services
Commission determine.2

(3) The Treasury may at its pleasure suspend, reduce, discharge or restore
any officer or person so appointed or authorised.3

(4) The days on which and the hours between which offices of customs and
excise are to be open or officers are to be available for the performance of
particular duties shall be such as the Treasury may direct.
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2 Exercise of powers and performance of duties

[P1979/2/8]
(1) Without prejudice to section 12 of the Boards of Tynwald Act 1952, any act
or thing required or authorised by or under the customs and excise Acts
to be done by the Treasury may be done by any officer or other person
acting under the authority of the Treasury, and any statement signed by
a member of the Treasury certifying that a person specified in the
statement was, at a time or for a purpose so specified, acting under the
authority of the Treasury shall be admissible in evidence.
(2) Any person, whether an officer or not, engaged by the orders or with the
concurrence of the Treasury (whether previously or subsequently
expressed) in the performance of any act or duty relating to an assigned
matter which is by law required or authorised to be performed by or
with an officer, shall be deemed to be the proper officer by or with whom
that act or duty is to be performed.
(3) Any person deemed by virtue of subsection (2) to be the proper officer
shall have all the powers of an officer in relation to the act or duty
performed or to be performed by him as mentioned in that subsection.
3 General duties in relation to customs matters concerning the European

Union
4

[P1979/2/9]
(1) For the purpose of implementing EU obligations the Treasury shall co-
operate with other customs services on matters of mutual concern, and
(without prejudice to the foregoing) may for that purpose —
(a) give effect, in accordance with such arrangements as they may
direct or by regulations prescribe, to any Community requirement
or practice as to the movement of goods between countries,
including any rules requiring payment in connection with the
exportation of goods to compensate for any relief from customs
duty allowed or to be allowed (and may recover any such
payment as if it were an amount of customs duty unpaid); and
(b) give effect to any reciprocal arrangements made between member
States (with or without other countries or territories) for securing,
by the exchange of information or otherwise, the due
administration of their customs laws and the prevention or
detection of fraud or evasion.5

(2) In this section, the reference to “other customs services” shall include
reference to the competent authority in the Principality of Andorra, and
the reference to “member States” shall include reference to the
Principality of Andorra.6

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3A Mutual assistance

(1) The Treasury may, subject to the provisions of subsections (2) to (14), co-
operate with a member State of the European Union with regard to the
exchange of information and the recovery of excise duties, as defined in
subsection (15), claimed by the competent authority of the member
State7
.
(2) No obligation to secrecy imposed by statute or otherwise shall preclude
the Treasury or an officer —
(a) from disclosing to the competent authority of a member State any
information in relation to excise duties which may be disclosed by
a member State by virtue of Council of the European Union
Regulation (EU) No. 389/20121 and Commission Implementing
Regulation (EU) No. 2016/3232;8

(b) from disclosing information that is required to be disclosed to the
competent authority in a member State by virtue of Council of the
European Union Directive No. 2010/24/EU [OJ No. L84, 31.3.2010,
p.1] (in this section called the “Mutual Assistance Recovery
Directive”);9

(c) from disclosing information for the purposes of a request made by
the Treasury under the Mutual Assistance Recovery Directive for
the enforcement in a member State of an amount claimed by the
Treasury in the Island.10

(3) Neither the Treasury nor an officer shall disclose any information in
pursuance of subsection (2) unless satisfied that the competent
authorities of the member State are bound by, or have undertaken to
observe, rules of confidentiality with respect to the information which
are not less strict than those applying to it in the Island.
(4) Neither the Treasury nor an officer shall disclose any information by
virtue of subsection (2) unless the Treasury is satisfied that similar
provisions exist in the member State in question in respect of excise
duties which may be disclosed by that member State to another member
State by virtue of Council of the European Union Regulation (EU) No.
389/20123 and Commission Implementing Regulation (EU) No.
2016/3234.11

(5) Nothing in this section shall permit the Treasury or an officer to
authorise the use of information disclosed by virtue of subsection (2)
other than for the purposes of the administration of excise duties or to
1 OJ L121, 8.5.2015, p.1. 2 OJ L66, 11.3.2016, p.1. 3 OJ L121, 8.5.2015, p.1. 4 OJ L66, 11.3.2016, p.1.
Section 4 Customs and Excise Management Act 1986


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facilitate legal proceedings for failure to observe the laws of the receiving
member State in respect of those excise duties.
(6) [Subsections (6) to (13) repealed]12

(14) In this section —
“Competent authority” has the same meaning as in Council Directive (EU) No
2011/16 of 15 February 2011 on administrative cooperation in the field of
taxation and repealing Directive 77/799/EEC5, and “competent
authorities” and “authority” shall be construed accordingly;13

“excise duties” means any duty on mineral oils, on alcohol and alcoholic
beverages or on manufactured tobacco;
“information” means information or documents; 14

“member State” has the same meaning as in section 1(1) of the European
Communities (Isle of Man) Act 1973.15

4 Disclosure of certain information as to imported goods

[P1979/2/10]
(1) On being notified at any time by the Council of Ministers that it is
satisfied that it is in the national interest that the information in question
should be disclosed to persons other than the Treasury, the Treasury
may disclose through such person as may be specified in the notification
such information to which this section applies, in respect of imported
goods of such descriptions, as may be so specified.16

(2) The information to which this section applies is information contained in
any document with which the Treasury has been provided in pursuance
of the Customs and Excise Acts 1986 for the purpose of making entry of
any goods on their importation, being information of the following
descriptions only, namely —
(a) the description of the goods, including any maker’s catalogue
number;
(b) the quantities of the goods imported in a particular period, so,
however, that if any quantity is given by value it shall not also be
given in any other form;
(c) the name of the maker of the goods;
(d) the country of origin of the goods;
(e) the country from which the goods were consigned.
(3) Without prejudice to paragraph 1 of Schedule 6, this section also applies
to information of any of those descriptions contained in any document
with which the Treasury has been provided for that purpose in
pursuance of the Customs and Excise Act 1952 or the Customs and
5 OJ L64, 11.3.2011, p.1.
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Excise Acts 1979 (being Acts of Parliament) as those Acts had effect in the
Island.
(4) The Council of Ministers may by order add to the descriptions of
information to which this section applies any further description of
information contained in any document such as is mentioned in
subsection (2) or (3) other than the price of the goods or the name of the
importer of the goods.17

5 Assistance to be rendered by police, etc

[P1979/2/11]
It shall be the duty of every constable and every member of Her Majesty’s
armed forces or coastguard to assist in the enforcement of the law relating to
any assigned matter.
6 Power to hold inquiries

[P1979/2/12]
(1) The Treasury may hold or cause to be held such inquiries as it considers
necessary or desirable for the purposes of any assigned matter, including
inquiries into the conduct of any officer or of any person appointed by it.
(2) The person holding any such inquiry —
(a) may require any person, subject to the tender of the reasonable
expenses of his attendance, to attend as a witness and give
evidence or to produce any document in his possession or control
which relates to any matter in question at the inquiry and is such
as would be subject to production in a court of law; and
(b) may require evidence to be given on oath, and for that purpose
shall have power to administer oaths.
(3) If any person fails without reasonable excuse to comply with any such
requirement as aforesaid, he shall be guilty of an offence and shall be
liable on summary conviction to a fine of £200.
(4) Subject to the foregoing provisions of this section, the procedure and
conduct of any inquiry under this section shall be such as the Treasury
may direct.
Offences in connection with officers, etc.
7 Unlawful assumption of character of officer, etc

[P1979/2/13]
If, for the purpose of obtaining admission to any house or other place, or of
doing or procuring to be done any act which he would not be entitled to do or
procure to be done of his own authority, or for any other unlawful purpose, any
person falsely assumes the name, designation or character of an officer or of a
Section 8 Customs and Excise Management Act 1986


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person authorised or appointed by the Treasury he may be arrested and shall be
guilty of an offence and shall be liable —
(a) on summary conviction, to a fine of £5,000, or to imprisonment for
a term not exceeding 3 months, or to both; or
(b) on conviction on information to a fine, or to imprisonment for a
term not exceeding 2 years, or to both.18

8 Failure to surrender written authority, etc

[P1979/2/14]
(1) If any person to whom a written authority has been issued by the
Treasury is required by the Treasury to deliver up or account to its
satisfaction for that authority and fails to comply within such period as
may be specified in the requirement, he shall be guilty of an offence and
shall be liable on summary conviction to a fine of £200.
(2) If the failure continues after he is convicted thereof he shall be guilty of a
further offence and shall be liable on summary conviction to a penalty of
£10 for every day on which the failure has so continued.
9 [Repealed]
19

10 Obstruction of officers, etc

[P1979/2/16]
(1) Any person who —
(a) obstructs, hinders, molests or assaults any person duly engaged in
the performance of any duty or the exercise of any power
imposed or conferred on him by or under any enactment relating
to an assigned matter, or any person acting in his aid; or
(b) does anything which impedes or is calculated to impede the
carrying out of any search for any thing liable to forfeiture under
any such enactment or the detention, seizure or removal of any
such thing; or
(c) rescues, damages or destroys any thing so liable to forfeiture or
does anything calculated to prevent the procuring or giving of
evidence as to whether or not any thing is so liable to forfeiture; or
(d) prevents the arrest of any person by a person duly engaged or
acting as aforesaid or rescues any person so arrested,20

or who attempts to do any of the aforementioned things, shall be guilty
of an offence under this section.
(2) A person guilty of an offence under this section shall be liable —
(a) on summary conviction, to a fine of £5,000, or to imprisonment for
a term not exceeding 3 months, or to both; or
Customs and Excise Management Act 1986 Section 11


c AT 34 of 1986 Page 19

(b) on conviction on information to a fine, or to imprisonment for a
term not exceeding 2 years, or to both.
(3) Any person committing an offence under this section and any person
aiding or abetting the commission of such an offence may be arrested.21

11 Financial

[P1979/2/18]
(1) All monies received under the customs and excise Acts shall form part of
the General Revenue of the Island.
(2) Any expenses of the Treasury or any of its officers under the customs
and excise Acts shall be defrayed out of money provided by Tynwald.
PART II – CUSTOMS AND EXCISE CONTROL AREAS

12 Appointment of ports, etc

[P1979/2/19]
(1) The Treasury may by order appoint and name as a port for the purposes
of customs and excise any area in the Island specified in the order.
(2) The Treasury may in any port from time to time appoint boarding
stations for the purpose of the boarding of or disembarkation from ships
by officers.
13 Approval of wharves

(1) The Treasury may approve, for such periods and subject to such
conditions and restrictions as it thinks fit, places for the loading or
unloading of goods or of any class or description of goods.
(2) The Treasury may at any time for reasonable cause revoke or vary the
terms of any approval given under this section.
(3) This section shall not apply in relation to goods imported on or after 11th
March 1992 from a place outside the customs territory of the Community
or to any goods which are moving under the procedure specified in
Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of
Commission Regulation (EEC) No. 2454/93 (transit procedures).22

13A Approved wharves

(1) In this Act, references to an approved wharf are to —
(a) a place approved under section 13; or
(b) a place specified or approved under Article 46 of Council
Regulation (EEC) No. 2913/92 (equivalent provision for goods
imported on or after 11th March 1992 from a place outside the
Section 14 Customs and Excise Management Act 1986


Page 20 AT 34 of 1986 c

customs territory of the Community), other than an examination
station.23

(2) Any person contravening or failing to comply with any condition or
restriction attaching to an approval by virtue of which a place is an
approved wharf shall be liable on summary conviction to a penalty of
£1,000.
(3) An officer may at any time enter an approved wharf and inspect it and
any goods for the time being at the wharf.24

14 Control of movement of aircraft, etc into and out of the Island

[P1979/2/21]
(1) Save as permitted by the Treasury, the commander of an aircraft entering
the Island from a place outside the Island and the United Kingdom shall
not cause or permit the aircraft to land —
(a) for the first time after its arrival in the Island; or
(b) at any time while it is carrying passengers or goods brought in
that aircraft from a place outside the Island and the United
Kingdom and not yet cleared,
at any place other than a customs and excise airport.
(1A) Subsection (1) shall not apply by virtue only of the fact that the aircraft is
carrying goods brought in it from a place outside the customs territory of
the European Union.25

(2) Save as permitted by the Treasury, no person importing from a place
within the customs territory of the European Union or concerned in so
importing any goods in any aircraft shall bring the goods into the Island
at any place other than a customs and excise airport.26

(3) Save as permitted by the Treasury —
(a) no person shall depart on a flight to a place or area outside the
Island and the United Kingdom from any place in the Island other
than a customs and excise airport; and
(b) the commander of any aircraft engaged in a flight from a customs
and excise airport to a place or area outside the Island and the
United Kingdom shall not cause or permit it to land at any place
in the Island or the United Kingdom other than a customs and
excise airport specified in the application for clearance for that
flight.
(4) Subsections (1) to (3) shall not apply in relation to any aircraft flying
from or to any place or area outside the Island and the United Kingdom
to or from any place in the Island which is required by or under any
enactment relating to air navigation, or is compelled by accident, stress
Customs and Excise Management Act 1986 Section 15


c AT 34 of 1986 Page 21

of weather or other unavoidable cause, to land at a place other than a
customs and excise airport; but, subject to subsection (5) —
(a) the commander of any such aircraft —
(i) shall immediately report the landing to an officer or
constable and shall on demand produce to him the journey
log book belonging to the aircraft,
(ii) shall not without the consent of an officer permit any
goods carried in the aircraft to be unloaded from, or any of
the crew or passengers to depart from the vicinity of, the
aircraft, and
(iii) shall comply with any directions given by an officer with
respect to any such goods; and
(b) no passenger or member of the crew shall without the consent of
an officer or constable leave the immediate vicinity of any such
aircraft.
(4A) Subsection (4)(a)(ii) and (iii) shall not apply in relation to goods brought
in the aircraft from a place outside the customs territory of the European
Union.27

(5) Nothing in subsection (4) shall prohibit —
(a) the departure of passengers or crew from the vicinity of an
aircraft; or
(b) the removal of goods from an aircraft,
where that departure or removal is necessary for reasons of health, safety
or the preservation of life or property.
(6) Any person contravening any provision of this section shall be guilty of
an offence and shall be liable on summary conviction to a fine of £2,500
or to imprisonment for a term not exceeding 3 months, or to both.
(7) The Treasury may, after consultation with the Commissioners, and
subject to such conditions as it may think fit, by order designate any
aerodrome to be a place for the landing or departure of aircraft for the
purposes of the customs and excise Acts, and any such aerodrome so
designated is referred to in this Act as a “customs and excise” airport.28

15 Approval of examination stations at customs and excise airports

(1) The Treasury may approve, for such periods and subject to such
conditions and restrictions as it thinks fit, a part of, or a place at, any
customs and excise airport for the loading and unloading of goods and
the embarkation and disembarkation of passengers.
(2) The Treasury may at any time for reasonable cause revoke or vary the
terms of any approval given under this section.
Section 16 Customs and Excise Management Act 1986


Page 22 AT 34 of 1986 c

(3) This section shall not apply in relation to goods imported on or after 11th
March 1992 from a place outside the customs territory of the Community
or to any goods which are moving under the procedure specified in
Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of
Commission Regulation (EEC) No. 2454/93 (transit procedures).29

15A Examination stations

(1) In this Act, references to an examination station are to —
(a) a part of, or a place at, a customs and excise airport approved
under section 15; or
(b) a place at such an airport specified or approved under Article 46
of Council Regulation (EEC) No. 2913/92 (equivalent provision for
goods imported on or after 11th March 1992 from a place outside
the customs territory of the Community).30

(2) Any person contravening or failing to comply with any condition or
restriction attaching to an approval by virtue of which a part of, or place
at, a customs and excise airport is an examination station shall be liable
on summary conviction to a penalty of £1,000.31

16 Control of movement of hovercraft

[P1979/2/23]
(1) The Treasury may by regulations impose conditions and restrictions as
respects the movement of hovercraft and the carriage of goods by
hovercraft, and in particular —
(a) may prescribe the procedure to be followed by hovercraft
proceeding to or from a port or any customs and excise airport,
and authorise the proper officer to give directions as to their
routes; and
(b) may make provision for cases where by reason of accident, or in
any other circumstance, it is impracticable to comply with any
conditions or restrictions imposed or directions given as respects
hovercraft.
(2) Subsection (1) shall apply to hovercraft proceeding to or from any
approved wharf or transit shed which is not in a port as if it were a port.
(3) If any person contravenes any regulations made under subsection (1) or
any direction given by the Treasury or the proper officer in pursuance of
any such regulation, he shall be guilty of an offence and shall be liable on
summary conviction to a fine of £1,000 and any goods in respect of which
the offence was committed shall be liable to forfeiture.
Customs and Excise Management Act 1986 Section 17


c AT 34 of 1986 Page 23

17 Control of movement of goods by pipe-line

[P1979/2/24]
(1) Goods shall not be imported or exported by means of a pipe-line that is
not for the time being approved by the Treasury for the purposes of this
section.
(2) Uncleared goods, that is to say —
(a) imported goods, whether or not chargeable with duty, which
have not been cleared out of charge, and in particular goods
which are, are to be, moved under section 22; or
(b) dutiable goods moved from warehouse without payment of duty,
shall not be moved by means of a pipe-line that is not for the time being
approved by the Treasury for the purposes of this section.
(3) The Treasury may give its approval under this section for such period
and subject to such conditions as it thinks fit, and may at any time for
reasonable cause —
(a) vary the terms of its approval; and
(b) (if it has given to the owner of the pipe-line not less than 3
months’ written notice of its intention so to do) revoke its
approval.
(4) A person who —
(a) contravenes subsection (1) or (2) or contravenes a condition
imposed by the Treasury under subsection (3) or
(b) except with the authority of the proper officer or for just and
sufficient cause, obtains access to goods which are in, or in course
of conveyance by, a pipe-line approved under this section,
shall be guilty of an offence under this section and may be arrested; and
any goods in respect of which the offence was committed shall be liable
to forfeiture.32

(5) A person guilty of an offence under this section shall be liable —
(a) on summary conviction, to a fine of £5,000, or to imprisonment for
a term not exceeding 6 months, or to both; or
(b) on conviction on information, to a fine, or to imprisonment for a
term not exceeding 2 years, or to both.
18 Approval of transit sheds

(1) The Treasury may approve, for such periods and subject to such
conditions and restrictions as it thinks fit, places for the deposit of goods
imported and not yet cleared out of charge, including goods not yet
reported and entered under regulation 5 of the Customs Controls on
Importation of Goods Regulations 1991.33

Section 19 Customs and Excise Management Act 1986


Page 24 AT 34 of 1986 c

(2) The Treasury may at any time for reasonable cause revoke or vary the
terms of any approval given under this section.
(3) Subsection (1) shall not apply in relation to goods imported on or after
11th March 1992 from a place outside the customs territory of the
Community or to any goods which are moving under the procedure
specified in Article 165 of Council Regulation (EEC) No. 2913/92 and
Article 311 of Commission Regulation (EEC) No. 2454/93 (transit
procedures).34

(4) Where, by any local Act, provision is made for the landing of goods
without entry for deposit in transit sheds authorised thereunder, the
provisions of this Act relating to goods deposited in transit sheds
approved under this section shall have effect in relation to goods
deposited in transit sheds authorised under that Act.35

18A Transit sheds

(1) In this Act, references to a transit shed are to a place approved —
(a) under section 18; or
(b) under Article 51 of Council Regulation (EEC) No 2913/92
(equivalent provision for goods imported on or after 11th March
1992 from a place outside the customs territory of the
Community).36

(2) Any person contravening or failing to comply with any condition or
restriction attaching to an approval by virtue of which a place is a transit
shed shall be liable on summary conviction to a penalty of £1,000.
(3) An officer may at any time enter a transit shed and inspect it and any
goods for the time being in the transit shed.37

19 Officers’ powers of boarding

[P1979/2/27]
(1) At any time while a ship is within the limits of a port, or an aircraft is at
an aerodrome, or a vehicle is —
(a) within the limits of or entering or leaving a port or any land
adjacent to a port and occupied wholly or mainly for the purpose
of activities carried on at the port,
(b) at, entering or leaving an aerodrome,
(c) at, entering or leaving an approved wharf, transit shed, customs
warehouse or free zone, or
(d) at, entering or leaving any such premises as are mentioned in
subsection (1) of section 117,
Customs and Excise Management Act 1986 Section 20


c AT 34 of 1986 Page 25

any officer and any other person duly engaged in the prevention of
smuggling may board the ship, aircraft or vehicle and remain therein
and rummage and search any part thereof.38

(1A) For the purposes of subsection (1) “customs warehouse” means a
victualling warehouse or a place approved by the Treasury under Article
98 of Council Regulation (EEC) No. 2913/92 or Article 505 of Commission
Regulation (EEC) No. 2454/93.39

(2) The Treasury may station officers in any ship at any time while it is
within the limits of a port, and if the master of any ship neglects or
refuses to provide —
(a) reasonable accommodation below decks for any officer stationed
therein; or
(b) means of safe access to and egress from the ship in accordance
with the requirements of any such officer,
the master shall be guilty of an offence and shall be liable on summary
conviction to a fine of £500.40

20 Officers’ powers of access, etc

[P1979/2/28]
(1) Without prejudice to section 19 the proper officer shall have free access
to every part of any ship or aircraft at a port or aerodrome, and may —
(a) cause any goods to be marked before they are unloaded from that
ship or aircraft;
(b) lock up, seal, mark or otherwise secure any goods carried in the
ship or aircraft or any place or container in which they are so
carried; and
(c) break open any place or container which is locked and of which
the keys are withheld.41

(2) Any goods found concealed on board any such ship or aircraft shall be
liable to forfeiture.
(3) This section shall apply to any vehicle which falls within paragraphs (a)
to (d) of section 19(1) as it applies to ships or aircraft at a port or customs
and excise airport.42

21 Officers’ powers of detention of ships, etc

[P1979/2/29]
(1) Where, in the case of a ship or aircraft of which due report has been
made under section 27 any goods are still on board that ship or aircraft at
the expiration of the relevant period, the proper officer may detain that
ship or aircraft until there have been repaid to the Treasury —
Section 22 Customs and Excise Management Act 1986


Page 26 AT 34 of 1986 c

(a) any expenses properly incurred in watching and guarding the
goods beyond the relevant period, except, in the case of a ship or
aircraft, in respect of the day of clearance inwards; and
(b) where the goods are removed by virtue of any provision of the
Customs and Excise Acts 1986 from the ship or aircraft to a
Queen’s warehouse, the expenses of that removal.
(2) In subsection (1), “the relevant period” means —
(a) in the case of a ship, 21 clear days from the date of making due
report of the ship under section 27 or such longer period as the
Treasury may in any case allow;
(b) in the case of an aircraft, 7 clear days from the date of making due
report of the aircraft under that section or such longer period as
the Treasury may in any case allow.
(3) Where, in the case of any derelict or other ship or aircraft coming, or
brought into the Island under legal process, by stress of weather or for
safety, it is necessary for the protection of the revenue to station any
officer in charge thereof, whether on board or otherwise, the proper
officer may detain that ship or aircraft until any expenses thereby
incurred by the Treasury have been repaid.
22 Control of movement of uncleared goods within or between port or

airport and other places

[P1979/2/30]
(1) The Treasury may from time to time give general or special directions as
to the manner in which, and the conditions under which, goods to which
this section applies, or any class or description of such goods, may be
moved within the limits of any port or customs and excise airport or
between any port or customs and excise airport and any other place.
(2) This section applies to goods chargeable with any duty which has not
been paid, to drawback goods, and to any other goods which have not
been cleared out of charge.
(3) Any directions under subsection (1) may require that any goods to which
this section applies shall be moved only —
(a) by persons licensed by the Treasury for that purpose;
(b) in such ships, vehicles or aircraft or by such other means as may
be approved by the Treasury for that purpose;
and any such licence or approval may be granted for such period and
subject to such conditions and restrictions as the Treasury thinks fit and
may be revoked at any time by the Treasury.
(4) Any person contravening any direction given or condition or restriction
imposed, or the terms of any licence granted, by the Treasury under this
Customs and Excise Management Act 1986 Section 23


c AT 34 of 1986 Page 27

section shall be guilty of an offence and shall be liable on summary
conviction to a fine of £500.
23 Control of movement of goods to and from inland clearance depot, etc

[P1979/2/31]
(1) The Treasury may by regulations impose conditions and restrictions as
respects —
(a) the movement of imported goods between the place of
importation and a place approved by the Treasury for the
clearance out of charge of such goods, a free zone or the place of
exportation of such goods; and
(b) the movement of goods between —
(i) a free zone and a place approved by the Treasury for the
clearance out of charge of such goods,
(ii) such place and a free zone, and
(iii) a free zone and another free zone;
(c) the movement of goods intended for export between a place
approved by the Treasury for the examination of such goods or a
place designated by the proper officer under section 49(4) or 54(3)
and the place of exportation.
(2) Regulations under subsection (1) may in particular —
(a) require the goods to be moved within such period and by such
route as may be specified by or under the regulations;
(b) require the goods to be carried in a vehicle or container complying
with such requirements and secured in such manner as may be so
specified;
(c) prohibit, except in such circumstances as may be so specified, any
unloading or loading of the vehicle or container or any
interference with its security.
(3) Any documents required to be made or produced as a result of
regulations made under subsection (1) shall be made or produced in such
form and manner and contain such particulars as the Treasury may
direct; but the Treasury may relax any requirement imposed under the
regulations that any specific document be made or produced and if it
does so, may impose substituted requirements,
(4) If any person contravenes any regulation under subsection (1) or any
requirement imposed by or under any such regulation or a direction
made under subsection (3) or any requirement imposed under that
subsection, that person and the person then in charge of the goods shall
each be guilty of an offence and shall be liable on summary conviction to
a fine of £2,500 and any goods in respect of which the offence was
committed shall be liable to forfeiture.
Section 24 Customs and Excise Management Act 1986


Page 28 AT 34 of 1986 c

24 Penalty for carrying away officers

[P1979/2/32]
(1) If any ship or aircraft departs from any place carrying on board without
his consent any officer of customs and excise or other Government
officer, the master of the ship or commander of the aircraft shall be guilty
of an offence and shall be liable on summary conviction to a fine of
£1,000.
(2) Without prejudice to the liability of any person under subsection (1), the
amount of any expenses incurred by the Treasury or by any Government
department by reason of the carrying away of any officer may be
recovered summarily as a civil debt from that person or from the owner
of the ship, or aircraft concerned.
25 Power to inspect aircraft, aerodromes, records, etc

[P1979/2/33]
(1) The commander of an aircraft shall permit an officer at any time to board
the aircraft and inspect —
(a) the aircraft and any goods loaded therein; and
(b) all documents relating to the aircraft or to goods or persons
carried therein;
and an officer shall have the right of access at any time to any place to
which access is required for the purpose of any such inspection.
(2) The person in control of any aerodrome shall permit an officer at any
time to enter upon and inspect the aerodrome and all buildings and
goods thereon.
(3) The person in control of an aerodrome licensed under any statutory
provision relating to air navigation and, if so required by the Treasury
the person in control of any other aerodrome shall —
(a) keep a record in such form and manner as the Treasury may
approve of all aircraft arriving at or departing from the
aerodrome;
(b) keep that record available and produce it on demand to any
officer, together with all other documents kept on the aerodrome
which relate to the movement of aircraft; and
(c) permit any officer to make copies of and take extracts from any
such record or document.
(4) If any person contravenes any of the provisions of this section he shall be
guilty of an offence and shall be liable on summary conviction to a fine of
£2,500 or to imprisonment for a term not exceeding 3 months, or to both.
Customs and Excise Management Act 1986 Section 26


c AT 34 of 1986 Page 29

26 Power to prevent flight of aircraft

[P1979/2/34]
(1) If it appears to any officer or constable that an aircraft is intended or
likely to depart for a destination outside the Island and the United
Kingdom from —
(a) any place other than a customs and excise airport; or
(b) a customs and excise airport before clearance outwards is given,
he may give such instructions and take such steps by way of detention of
the aircraft or otherwise as appear to him necessary in order to prevent
the flight.
(2) Any person who contravenes any instructions given under subsection (1)
shall be guilty of an offence and shall be liable on summary conviction to
a fine of £2,500, or to imprisonment for a term not exceeding 3 months, or
to both.
(3) If an aircraft flies in contravention of any instruction given under
subsection (1) or notwithstanding any steps taken to prevent the flight,
the owner and the commander thereof shall, without prejudice to the
liability of any other person under subsection (2), each be guilty of an
offence and shall be liable on summary conviction to a fine of £2,500, or
to imprisonment for a term not exceeding 3 months, or to both, unless he
proves the flight took place without his consent or connivance.
PART III – CONTROL OF IMPORTATION

Inward entry and clearance
27 Report inwards

[P1979/2/35]
(1) Report shall be made in such form and manner and containing such
particulars as the Treasury may direct of every ship and aircraft to which
this section applies.
(2) This section applies to every ship arriving at a port —
(a) from any place outside the Island and the United Kingdom; or
(b) carrying any goods brought in that ship from some place outside
the Island and the United Kingdom and not yet cleared on
importation.
(3) This section applies to every aircraft arriving at any place in the Island —
(a) from any place or area outside the Island and the United
Kingdom or
Section 28 Customs and Excise Management Act 1986


Page 30 AT 34 of 1986 c

(b) carrying passengers or goods taken on board that aircraft at a
place outside the Island and the United Kingdom being
passengers or goods either —
(i) bound for a destination in the Island and the United
Kingdom and not already cleared at a customs and excise
airport or an airport in the United Kingdom; or
(ii) bound for a destination outside the Island and the United
Kingdom.
(4) The Treasury may make regulations prescribing the procedure for
making report under this section.
(5) If the person by whom the report should be made fails to make report as
required by or under this section —
(a) he shall be guilty of an offence and shall be liable on summary
conviction to a fine of £1,000; and
(b) any goods required to be reported which are not duly reported
may be detained by any officer until so reported or until the
omission is explained to the satisfaction of the Treasury, and may
in the meantime be deposited in a Queen’s warehouse.
(6) The person making the report shall at the time of making it answer all
such questions relating to the ship, or aircraft, to the goods carried
therein, to the crew and to the voyage or flight as may be put to him by
the proper officer; and if he refuses to answer he shall be guilty of an
offence and shall be liable on summary conviction to a fine of £1,000.
(7) If at any time after a ship or aircraft carrying goods brought therein from
any place outside the Island and the United Kingdom arrives in or over
Manx waters and before report has been made in accordance with this
section —
(a) bulk is broken; or
(b) any alteration is made in the stowage of any goods carried so as to
facilitate the unloading of any part thereof before due report has
been made; or
(c) any part of the goods is staved, destroyed or thrown overboard or
any container is opened,
and the matter is not explained to the satisfaction of the Treasury, the
master of the ship or commander of the aircraft shall be guilty of an
offence and shall be liable on summary conviction to a fine of £1,000.43

28 Provisions as to Her Majesty’s ships, etc

[P1979/2/36]
(1) The person in command of any ship having a commission from Her
Majesty or any foreign State which has on board any goods loaded in
any place outside the Island and the United Kingdom shall, before any
Customs and Excise Management Act 1986 Section 29


c AT 34 of 1986 Page 31

such goods are unloaded, or at any time when called to do so by the
proper officer, deliver to the proper officer an account of the goods in
accordance with subsection (2) and if he fails so to do he shall be guilty of
an offence and shall be liable on summary conviction to a fine of £1,000.

(2) An account of goods under subsection (1) shall be in such form, and shall
contain to the best of the knowledge of the person delivering the account
such particulars, and shall be delivered in such manner, as the Treasury
may direct.
(3) The person delivering such an account shall when delivering it answer
all such questions relating to the goods as may be put to him by the
proper officer and if he refuses to answer he shall be guilty of an offence
and shall be liable on summary conviction to a fine of £1,000.
(4) Subject in the case of ships having a commission from Her Majesty to any
regulations made by the Treasury of the United Kingdom, the provisions
of Parts II to VI of this Act as to the boarding and search of ships shall
have effect in relation to such a ship as aforesaid as they have effect in
relation to any other ship, and any officer may remove to a Queen’s
warehouse any goods loaded as aforesaid found on board the ship.
29 [Repealed]
44

30 Initial and supplemental entries

[P1979/2/37A]
(1) The Treasury may —
(a) give such directions as it thinks fit for enabling an entry under
regulation 5 of the Customs Controls on Importation of Goods
Regulations 1991 to consist of an initial entry and a
supplementary entry where the importer is authorised for the
purposes of this section in accordance with the directions; and
(b) include in the directions such supplementary provision in
connection with entries consisting of initial and supplementary
entries as it thinks fit.45

(1A) [Repealed]46

(2) Where —
(a) an initial entry made under subsection (1) has been accepted and
the importer has given security by deposit of money or otherwise
to the satisfaction of the Treasury for payment of the unpaid duty,
or
(b) an initial entry made under subsection (1A) has been accepted
and the person making the entry on the importer’s behalf has
given such security as is mentioned in paragraph (a),
Section 31 Customs and Excise Management Act 1986


Page 32 AT 34 of 1986 c

the goods may be delivered without payment of any duty chargeable in
respect of the goods but any such duty shall be paid within such time as
the Treasury may direct.47

(3) An importer who makes an initial entry under subsection (1) shall
complete the entry by delivering the supplementary entry within such
time as the Treasury may direct.48

(3A) A person who makes an initial entry under subsection (1A) on behalf of
an importer shall complete the entry by delivering the supplementary
entry within such time as the Treasury may direct.49

31 Postponed entry

[P1979/2/37B]
(1) The Treasury may, if it thinks fit, direct that where —
(a) such goods as may be specified in the direction are imported by
an importer authorised for the purposes of this subsection;
(b) the importer has delivered a document relating to the goods to the
proper officer, in such form and manner, containing such
particulars and accompanied by such documents as the Treasury
may direct; and
(c) the document has been accepted by the proper officer,
the goods may be delivered before an entry of them has been delivered
or any duty chargeable in respect of them has been paid.
(1A) The Treasury may, if it thinks fit, direct that where —
(a) such goods as may be specified in the direction are imported by
an importer who is not authorised for the purposes of this
subsection;
(b) a person who is authorised for the purposes of this subsection is
appointed as his agent for the purpose of entering the goods;
(c) the person so appointed has delivered a document relating to the
goods to the proper officer, in such form and manner, containing
such particulars and accompanied by such documents as the
Treasury may direct; and
(d) the document has been accepted by the proper officer,
the goods may be delivered before an entry of them has been delivered
or any duty chargeable in respect of them has been paid.50

(2) The Treasury may, if it thinks fit, direct that where —
(a) such goods as may be specified in the direction are imported by
an importer authorised for the purposes of this subsection;
Customs and Excise Management Act 1986 Section 31


c AT 34 of 1986 Page 33

(b) the goods have been removed from the place of importation to a
place approved by the Treasury for the clearance out of charge of
such goods; and
(c) the conditions mentioned in subsection (3) have been satisfied,
the goods may be delivered before an entry of them has been delivered
or any duty chargeable in respect of them has been paid.
(3) The conditions are that —
(a) on the arrival of the goods at the approved place the importer
delivers to the proper officer a notice of the arrival of the goods in
such form and containing such particulars as may be required by
the directions;
(b) within such time as may be so required the importer enters such
particulars of the goods and such other information as may be so
required in a record maintained by him at such place as the
proper officer may require; and
(c) the goods are kept secure in the approved place for such period as
may be required by the directions.
(3A) The Treasury may, if it thinks fit, direct that where —
(a) such goods as may be specified in the direction are imported by
an importer who is not authorised for the purposes of this
subsection;
(b) a person who is authorised for the purposes of this subsection is
appointed as his agent for the purpose of entering the goods;
(c) the goods have been removed from the place of importation to a
place approved by the Treasury for the clearance out of charge of
such goods; and
(d) the conditions mentioned in subsection (3B) have been satisfied,
the goods may be delivered before an entry of them has been delivered
or any duty chargeable in respect of them has been paid.51

(3B) The conditions are that —
(a) on the arrival of the goods at the approved place the person
appointed as the agent of the importer for the purpose of entering
the goods delivers to the proper officer a notice of the arrival of
the goods in such form and containing such particulars as may be
required by the directions;
(b) within such time as may be so required the person appointed as
the agent of the importer for the purpose of entering the goods
enters such particulars of the goods and such other information as
may be so required in a record maintained by him at such place as
the proper officer may require; and
Section 32 Customs and Excise Management Act 1986


Page 34 AT 34 of 1986 c

(c) the goods are kept secure in the approved place for such period as
may be required by the directions.52

(4) The Treasury may direct that the condition mentioned in
subsection (3)(a) or (3B)(a) shall not apply in relation to any goods
specified in the direction and such a direction may substitute another
condition.53

(5) No goods shall be delivered under subsection (1) or (2) unless the
importer gives security by deposit of money or otherwise to the
satisfaction of the Treasury for the payment of any duty chargeable in
respect of the goods which is unpaid.54

(5A) No goods shall be delivered under subsection (1A) or (3A) unless the
person appointed as the agent of the importer for the purpose of entering
the goods gives security by deposit of money or otherwise to the
satisfaction of the Treasury for the payment of any duty chargeable in
respect of the goods which is unpaid.55

(6) Where goods of which no entry has been made have been delivered
under subsection (1) or (2), the importer shall deliver an entry of the
goods under regulation 5 of the Customs Controls on Importation of
Goods Regulations 1991 within such time as the Treasury may direct.56

(6A) Where goods of which no entry has been made have been delivered
under subsection (1A) or (3A), the person appointed as the agent of the
importer for the purpose of entering the goods shall deliver an entry of
the goods under regulation 5 of the Customs Controls on Importation of
Goods Regulations 1994 within such time as the Treasury may direct.57

(7) For the purposes of section 40(2)(a) such an entry shall be taken to have
been accepted —
(a) in the case of goods delivered by virtue of a direction under
subsection (1) or (1A) of this section on the date on which the
document mentioned in that subsection was accepted; and58

(b) in the case of goods delivered by virtue of a direction under
subsection (2) above, on the date on which particulars of the
goods were entered as mentioned in subsection (3)(b), and
(c) in the case of goods delivered by virtue of a direction under
subsection (3A), on the date on which particulars of the goods
were entered as mentioned in subsection (3B)(b).59

32 Provisions supplementary to ss 30 and 31

[P1979/2/37C]
(1) The Treasury may, if it thinks fit —
(a) authorise any person for the purposes of section 30, or 31(1), (1A),
(2) or (3A); and60

Customs and Excise Management Act 1986 Section 35


c AT 34 of 1986 Page 35

(b) suspend or cancel the authorisation of any person where it
appears to it that he has failed to comply with any requirement
imposed on him by or under this Part or that there is other
reasonable cause for suspension or cancellation.61

(2) The Treasury may give directions —
(a) imposing such requirements as it thinks fit on any person
authorised under this section; or62

(b) varying any such requirements previously imposed.
(3) If any person without reasonable excuse contravenes any requirement
imposed by or under section 30, 31 or this section he shall be guilty of an
offence and shall be liable on summary conviction to a fine of £2,500.
33 and 34 ..
63

35 Correction and cancellation of entry

[P1979/2/38B]
(1) Where goods have been entered for home use or for free circulation the
importer may correct any of the particulars contained in an entry of the
goods after it has been accepted if —
(a) the goods have not been cleared from customs and excise charge;
(b) he has not been notified by an officer that the goods are to be
examined; and
(c) the entry has not been found by an officer to be incorrect.
(2) The proper officer may permit or require any correction allowed by
subsection (1) to be made by the delivery of a substituted entry.
(3) An entry of goods may at the request of the importer be cancelled at any
time before the goods are cleared from customs and excise charge if the
importer proves to the satisfaction of the Treasury that the entry was
delivered by mistake or that the goods cannot be cleared for free
circulation.
36 Entry of surplus stores

[P1979/2/39]
(1) Surplus stores of any ship or aircraft —
(a) may remain on board the ship or aircraft without payment of
duty; or
(b) may be entered for warehousing, despite that they could not l be
imported as merchandise.
This is subject to subsection (2).64

Section 37 Customs and Excise Management Act 1986


Page 36 AT 34 of 1986 c

(2) Goods entered for warehousing by virtue of subsection (1)(b) shall not,
except with the sanction of the Treasury be further entered, or be
removed from the warehouse, otherwise than for use as stores.
37 Removal of uncleared goods to Queen’s warehouse

[P1979/2/40]
(1) Where in the case of any imported goods —
(a) entry has not been made thereof by the expiration of the relevant
period; or
(b) at the expiration of 21 clear days from the date when they were
presented at the proper office of customs and excise they have not
been produced for examination and clearance and the failure to
produce them is attributable to an act or omission for which the
importer is responsible; or
(c) being goods imported by sea and not being in large quantity, they
are at any time after the arrival of the importing ship at the port at
which they are to be unloaded the only goods remaining to be
unloaded from that ship at that port,
the proper officer may cause the goods to be deposited in a Queen’s
warehouse.
(2) Where any small package or consignment of goods is imported, the
proper officer may at any time after the relevant date cause that package
or consignment to be deposited in a Queen’s warehouse to await entry.
(3) Without prejudice to section 100(3), if any goods deposited in a Queen’s
warehouse by the proper officer under this section are not cleared by the
importer thereof —
(a) in the case of goods which are in the opinion of the Treasury of a
perishable nature, forthwith; or
(b) in any other case, within 3 months after they have been so
deposited or such longer time as the Treasury may in any case
allow,
the Treasury may sell them.
(4) In this section —
(a) “the relevant period” means a period of, in the case of goods
imported by air, 7 or, in any other case, 14 clear days from the
relevant date; and
(b) “the relevant date” means, subject to subsection (5) the date when
report was made of the importing ship or aircraft or of the goods
under section 27, or, where no such report was made, the date
when it should properly have been made.
Customs and Excise Management Act 1986 Section 38


c AT 34 of 1986 Page 37

(5) Where any restriction is placed upon the unloading of goods from any
ship or aircraft by virtue of any statutory provision relating to the
prevention of epidemic and infectious diseases, then, in relation to that
ship or aircraft, “the relevant date” in this section means the date of the
removal of the restriction.
38 Failure to comply with provisions as to entry

[P1979/2/41]
Without prejudice to any liability under any other provision of the Customs and
Excise Acts 1986, any person making entry of goods on their importation who
fails to comply with any of the requirements of this Part in connection with that
entry shall be guilty of an offence and shall be liable on summary conviction to a
fine of £500, and the goods in question shall be liable to forfeiture, but this
section shall not apply to —
(a) any failure which has been or may be remedied by virtue of
section 35(1); or
(b) any failure in respect of any entry which by virtue of section 35(3)
has been or may be cancelled at his request.
39 Power to regulate unloading, removal, etc of imported goods

[P1979/2/42]
(1) The Treasury may make regulations —
(a) prescribing the procedure to be followed by a ship arriving at a
port or an aircraft arriving at a customs and excise airport;
(b) regulating the unloading, landing, movement and removal of
goods on their importation;
and different regulations may be made with respect to importation by
sea or air respectively.
(2) If any person contravenes any regulation made under this section or with
any direction given by the Treasury or the proper officer in pursuance of
any such regulations, he shall be guilty of an offence and shall be liable
on summary conviction to a fine of £1,000 and any goods in respect of
which the offence was committed shall be liable to forfeiture.
(3) Subsection (1)(b) shall not apply in relation to goods imported on or after
11th March 1992 from a place outside the customs territory of the
Community or to any goods which are moving under the procedure
specified in Article 165 of Council Regulation (EEC) No. 2913/92 and
Article 311 of Commission Regulation (EEC) No. 2454/93 (transit
procedures).65

Section 40 Customs and Excise Management Act 1986


Page 38 AT 34 of 1986 c

Provisions as to duty on imported goods
40 Duty on imported goods

[P1979/2/43]
(1) Save as permitted by or under the customs and excise Acts or any EU
regulation or other instrument having the force of law, no imported
goods shall be delivered or removed on importation until the importer
has paid to the proper officer any duty chargeable thereon, and that duty
shall, in the case of goods of which entry is made, be paid on making the
entry.66

(2) Subject to subsections (3), (4), (5) and (5A), the duties of customs or
excise and the rates thereof chargeable on imported goods —
(a) if entry is made thereof, except where the entry is for
warehousing, or if they are declared under section 79 shall be
those in force with respect to such goods at the time when the
entry is accepted or the declaration is made;
(b) if entry is made thereof for warehousing, shall be ascertained in
accordance with warehousing regulations;
(c) if no entry is made thereof and the goods are not declared under
section 79 shall be —
(i) as respects EU customs duties, those in force with respect
to such goods at the time of their entry into the customs
territory of the European Union; and67

(ii) as respects other duties, those in force with respect to such
goods at the time of their importation.68

(3) Where the Treasury require a duty of customs to be paid because of a
failure to comply with a condition or other obligation imposed under
section 44 or 45 (not being a condition or obligation required to be
complied with before the goods were allowed to be removed or
delivered) the duty shall be charged as if entry of the goods have been
accepted at the time when the non-compliance occurred.
(4) Where any duties of customs are chargeable in respect of waste or debris
resulting from the destruction of imported goods in free circulation,
those duties and their rates shall be those in force at the time when the
goods were destroyed.
(5) As respects goods which have been unlawfully removed from customs
charge, subsection (2)(c) shall have effect with respect of any duties of
customs as if they had entered the customs territory of the European
Union, or, as the case may be, had been imported at the time of their
removal.69

(5A) Nothing in the provisions of subsections (1) and (2) or of subsection (8)
or in any exception to any of those provisions made by or under any of
Customs and Excise Management Act 1986 Section 40


c AT 34 of 1986 Page 39

sections 41 to 45 shall have effect for the purposes of any duty of excise
chargeable on any goods for which —
(a) the excise duty point is fixed by regulations under section 143A of
this Act; and
(b) the applicable rate of duty is determined in accordance with
subsection (2) of that section.70

(6) Any goods brought or coming into the Island by sea otherwise than as
cargo, stores or baggage carried in a ship shall be chargeable with the
like duty, if any, as would be applicable to those goods if they had been
imported as merchandise; and if any question arises as to the origin of
the goods they shall, unless that question is determined under
section 126, section 12 of the Customs and Excise Duties (General Reliefs)
Act 1986 (produce of the sea) or under an EU regulation or other
instrument having the force of law, be deemed to be the produce of such
country as the Treasury may on investigation determine.71

(7) Subject to sections 8 and 9 of the Customs and Excise Duties (General
Reliefs) Act 1986 (reliefs for re-imported goods) and save as provided by
or under any such statutory provisions or instruments as are mentioned
in subsection (1) any goods which are re-imported into the Island after
exportation from the Island or the United Kingdom whether they were
manufactured or produced in or outside the Island and whether or not
any duty was paid thereon at a previous importation, shall be treated for
the purpose of charging duty —
(a) as if they were being imported for the first time; and
(b) in the case of goods manufactured or produced in the Island as if
they had not been so manufactured or produced.
(8) Where entry of goods is made otherwise than for warehousing and there
is a reduction in the rate of duty of customs or excise chargeable on the
goods between —
(a) the time mentioned in subsection (2)(a); and
(b) the time when the goods are cleared from customs and excise
charge,
the rate of the duty chargeable on the goods shall, if the importer so
requests, be that in force at the time mentioned in paragraph (b) unless
clearance of the goods has been delayed by reason of any act or omission
for which the importer is responsible.

(9) Notwithstanding section 5(2) of the European Communities (Isle of Man)
Act 1973 “duty of customs” in subsection (8) does not include any
agricultural levy.
(10) Where samples are taken of goods under section 34 and the quantity of
the goods covered by the entry which is subsequently delivered does not
Section 41 Customs and Excise Management Act 1986


Page 40 AT 34 of 1986 c

include the samples, the duties of customs and the rates of those duties
chargeable on the samples shall be those in force at the time when the
application under section 34(1) was made and shall be determined by
reference to the particulars contained in the application.
(11) Where a substituted entry is delivered under section 33(2) or 35(2) the
entry referred to in subsection (2)(a) of this section is the original entry.
41 Exclusion of s 40(1) for importers, etc keeping standing deposits

[P1979/2/44]
Where the Treasury so directs, section 40(1) shall not apply if and so long as the
importer or his agent pays to, and keeps deposited with, the Treasury a sum by
way of standard deposit sufficient in its opinion to cover any duty which may
become payable in respect of goods entered by that importer or agent, and if the
importer or agent complies with such other conditions as the Treasury may
impose.
42 Deferred payment of customs duty

[P1979/2/45]
The Treasury may by regulations provide for the payment of customs duty to be
deferred in such cases as may be specified by the regulations and subject to such
conditions as may be imposed by or under the regulations; and duty of which
payment is deferred under the regulations shall be treated, for such purposes as
may be specified thereby, as if it had been paid.
43 Goods to be warehoused without payment of duty

[P1979/2/46]
Any goods which are on their importation permitted to be entered for
warehousing shall be allowed, subject to such conditions or restrictions as may
be imposed by or under warehousing regulations, to be warehoused without
payment of duty.
44 Relief from payment of duty of goods entered for transit or

transhipment

[P1979/2/47]
Where any goods are entered for transit or transhipment, the Treasury may
allow the goods to be removed as they see fit, without payment of duty.
45 Relief from payment of duty of goods temporarily imported

[P1979/2/48]
In such cases as the Treasury may by regulations prescribe, where the Treasury
is satisfied that goods are imported only temporarily with a view to subsequent
re-exportation, they may permit the goods to be delivered on importation,
subject to such conditions as it sees fit to impose, without payment of duty.
Customs and Excise Management Act 1986 Section 46


c AT 34 of 1986 Page 41

Forfeiture, offences, etc. in connection with importation
46 Forfeiture of goods improperly imported

[P1979/2/49]
(1) Where —
(a) except as provided by or under the Customs and Excise Acts 1986,
any imported goods, being goods chargeable on their importation
with customs or excise duty, are without payment of that duty —
(i) unshipped in any port,
(ii) unloaded from any aircraft in the Island,
(iii) removed from their place of importation or from any
approved wharf, examination station or transit shed; or
(b) any goods are imported, landed or unloaded contrary to any
prohibition or restriction for the time being in force with respect
thereto under or by virtue of any statutory provision; or
(c) any goods, being goods chargeable with any duty or goods the
importation of which is for the time being prohibited or restricted
by or under any statutory provision, are found, whether before or
after the unloading thereof, to have been concealed in any manner
on board any ship or aircraft; or,
(d) any goods are imported concealed in a container holding goods of
a different description; or
(e) any imported goods are found, whether before or after delivery,
not to correspond with the entry made thereof; or
(f) any imported goods are concealed or packed in any manner
appearing to be intended to deceive an officer,
those goods shall, subject to subsection (2), be liable to forfeiture.
(2) Where any goods, the importation of which is for the time being
prohibited or restricted by or under any statutory provision, are on their
importation either —
(a) reported as intended for exportation in the same ship or aircraft;
or
(b) entered for transit or transhipment; or
(c) entered to be warehoused for exportation or for use as stores,
the Treasury may, if it sees fit, permit the goods to be dealt with
accordingly.
Section 47 Customs and Excise Management Act 1986


Page 42 AT 34 of 1986 c

47 Penalty for improper importation of goods

[P1979/2/50]
(1) Subsection (2) applies to goods of the following descriptions, that is to
say —
(a) goods chargeable with a duty which has not been paid; and
(b) goods the importation, landing or unloading of which is for the
time being prohibited or restricted by or under any statutory
provision.
(2) If any person with intent to defraud Her Majesty of any such duty or to
evade any such prohibition or restriction as is mentioned in
subsection (1) —
(a) unships or lands in any port or unloads from any aircraft in the
Island any goods to which this subsection applies, or assists or is
otherwise concerned in such unshipping, landing or unloading; or
(b) removes from their place of importation or from any approved
wharf, examination station or transit shed any goods to which this
subsection applies or assists or is otherwise concerned in such
removal,
he shall be guilty of an offence under this subsection and may be
arrested.72

(3) If any person imports or is concerned in importing any goods contrary to
any prohibition or restriction for the time being in force under or by
virtue of any statutory provision with respect to those goods, whether or
not the goods are unloaded, and does so with intent to evade the
prohibition or restriction, he shall be guilty of an offence under this
subsection and may be arrested.73

(4) Subject to subsections (5), (5A) or (5B) a person guilty of an offence under
subsection (2) or (3) shall be liable —
(a) on summary conviction, to a fine of £5,000 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 information, to a fine, or to imprisonment for a
term not exceeding 7 years, or to both.74
75

(5) In the case of an offence under subsection (2) or (3) in connection with a
prohibition or restriction on importation having effect by virtue of
section 3 of the Misuse of Drugs Act 1976, subsection (4) of this section
shall have effect subject to the modifications specified in Schedule 1.
(5A) In the case of an offence under subsection (2) or (3) in connection with a
prohibition or restriction relating to the importation of nuclear material,
subsection (4)(b) shall have effect as if for “7 years” there were
substituted “14 years”.76

Customs and Excise Management Act 1986 Section 47


c AT 34 of 1986 Page 43

(5B) In the case of an offence under subsection (2) or (3) committed in
connection with a prohibition or restriction on the importation of any
weapon or ammunition that is of a kind mentioned in section 17(1) of the
Firearms Act 1947 (prohibited weapons and ammunition), excluding that
of a kind mentioned in paragraphs (b) and (c) of that subsection,
subsection (4)(b) shall have effect as if for the words “imprisonment for a
term not exceeding 7 years” there were substituted the words “custody
for life”.77

(6) If any person —
(a) imports or causes to be imported any goods concealed in a
container holding goods of a different description; or
(b) directly or indirectly imports or causes to be imported or entered
any goods found, whether before or after delivery, not to
correspond with the entry made thereof,
he shall be guilty of an offence and shall be liable on summary conviction
to a fine of three times the value of the goods or £1,000, whichever is the
greater.
47A Power of customs officer to detain articles and substances under health

and safety legislation

(1) An officer may, for the purpose of facilitating the exercise or
performance by any enforcing authority or inspector of any of the
powers or duties of the authority or inspector under Part I of the Health
and Safety at Work Etc. Act 1974 (c.37 of Parliament), as it has effect in
the Island, or any health and safety regulations made under Part I of that
Act that apply to the Island, seize any imported article or imported
substance and detain it for not more than two working days.
(2) Anything seized and detained under this section shall be dealt with
during the period of its detention in such manner as the Treasury may
direct.
(3) In subsection (1) the reference to two working days is a reference to a
period of forty-eight hours calculated from the time when the goods in
question are seized but disregarding so much of any period as falls on a
Saturday or Sunday or on Christmas Day, Good Friday or a day which is
a bank holiday under the Bank Holidays Act 1989.78

47B Detention of goods under health and safety legislation: information

communicated by the Treasury

(1) If it thinks it appropriate to do so for the purpose of facilitating the
exercise or performance by any person to whom sub-section (2) applies
of any of that person’s powers or duties under Part I of the Health and
Safety at Work Etc. Act 1974 (c.37 of Parliament), as it has effect in the
Section 48 Customs and Excise Management Act 1986


Page 44 AT 34 of 1986 c

Island, or any health and safety regulations having application in the
Island, the Treasury may authorise the disclosure to that person of any
information obtained or held for the purposes of the exercise of any of its
functions in relation to imports.
(2) This subsection applies to an enforcing authority and to an inspector.
(3) A disclosure of information made to any person under subsection (1)
shall be made in such manner as may be directed by the Treasury and
may be made through such persons acting on behalf of that person as
may be so directed.
(4) Information may be disclosed to a person under subsection (1) whether
or not the disclosure of the information has been requested by or on
behalf of that person.79

PART IV – CONTROL OF EXPORTATION

Outward entry and clearance of goods
48 Meaning for this Part of “dutiable or restricted goods”

[P1979/2/52]
(1) For the purposes of this Part “dutiable or restricted goods” are goods of
the following descriptions, that is to say —
(a) goods from warehouse, other than goods which have been kept,
without being warehoused, in a warehouse by virtue of
section 93(4);
(b) transit goods;
(c) any other goods chargeable with any duty which has not been
paid;
(d) drawback goods;
(e) goods with respect to the exportation of which any restriction is
for the time being in force under or by virtue of any enactment;
(f) any goods required by or under any provision of this Act other
than a provision of this Part or by or under a provision of any
other Act to be entered before exportation or before shipment for
exportation or as stores;
(g) goods incorporating or resulting from the use of inward
processing goods or any goods which, following a determination
by the Treasury, are to be treated for customs purposes as inward
processing goods in substitution for such goods.
(2) In this section “inward processing goods” means goods imported for the
purpose of being worked on, processed or used in any process or
repaired and on the importation of which relief from import duty or
Customs and Excise Management Act 1986 Section 49


c AT 34 of 1986 Page 45

agricultural levy was given on condition that goods incorporating or
resulting from the use of them would be exported outside the European
Union; and in this subsection “agricultural levy” means any tax or
charge, not being a customs duty, provided for under the common
agricultural policy or under any special arrangements which, pursuant to
Article 235 of the E.E.C. Treaty are applicable to goods resulting from the
processing of agricultural products.80

49 Entry outwards of goods

[P1979/2/53]
(1) Subject to the provisions of this Part, before any goods other than
Community transit goods are exported or shipped as stores for use on a
voyage or flight to an eventual destination outside the Island and the
United Kingdom there shall be delivered by the exporter to the proper
officer an entry outwards of the goods in such form and manner,
containing such particulars and accompanied by such documents as the
Treasury may direct.
(2) Except with the permission of the Treasury no entry shall be delivered
before the goods have been presented to the proper officer.
(3) Where the Treasury permits an entry to be delivered before presentation
of the goods, the goods must be presented to the proper officer within
such time as the Treasury may allow; and if the goods are not so
presented the entry shall be treated as not having been delivered.
(4) Goods may be treated as presented to the proper officer if notice is given,
in such form and manner as the Treasury may direct, to the proper
officer of the presence of the goods at a place designated by him.
(5) An entry in respect of dutiable or restricted goods shall not be accepted
unless security is given to the satisfaction of the Treasury that the goods
will, within such time as the Treasury thinks reasonable, be exported and
discharged at the destination for which they are entered or which is
otherwise specified by the exporter or, in the case of goods for use as
stores, that they will be duly so used or otherwise accounted for to the
satisfaction of the Treasury.
(6) Acceptance of an entry by the proper officer shall be signified in such
manner as the Treasury may direct; and once acceptance of an entry in
respect of any goods has been signified, the goods shall not be removed
from the place where they were at the time of acceptance without the
permission of the proper officer.
(7) The Treasury may relax all or any of the requirements imposed by this
section as it thinks fit in relation to any goods and, if it does so, may
impose substituted requirements.
(8) If any dutiable or restricted goods of which entry is required under this
section are shipped for exportation or as stores or are waterborne for
Section 50 Customs and Excise Management Act 1986


Page 46 AT 34 of 1986 c

such shipment before entry has been delivered and accepted, the goods
shall be liable to forfeiture and where the shipping or making
waterborne is done with fraudulent intent any person concerned therein
with knowledge of that intent shall be guilty of an offence under this
subsection and may be arrested.81

(9) A person guilty of an offence under subsection (8) shall be liable —
(a) on summary conviction, to a fine of £5,000 or of three times the
value of the goods, whichever is the greater, or to imprisonment
for a term not exceeding six months, or to both; or
(b) on conviction on information, to a fine, or to imprisonment for a
term not exceeding 7 years, or to both.82

(10) If any goods which are not dutiable or restricted goods and of which
entry is required under this section are exported or shipped for
exportation or as stores before entry has been delivered and accepted, the
exporter shall be guilty of an offence and shall be liable on summary
conviction to a fine of £2,500.
(11) Any person who removes any goods in contravention of subsection (6) or
contravenes any requirement imposed under subsection (7) shall be
guilty of an offence and shall be liable on summary conviction to a fine of
£2,500.
(12) If any dutiable or restricted goods are found not to correspond with any
entry in respect of them delivered under this section, they shall be liable
to forfeiture.
50 Acceptance of incomplete entry

[P1979/2/54]
(1) The proper officer may, if he thinks fit, accept an entry which does not in
every respect comply with section 49 but he shall not do so in a case in
which the goods have not been presented.
(2) Where an entry is accepted under this section the exporter shall, within
such time as the Treasury may allow, deliver to the proper officer such of
the particulars or documents as were required to be, but were not,
contained in or delivered with the entry or, if the proper officer so
permits, deliver to him a substituted entry complying in all respects with
section 49.
(3) If any person fails to comply with subsection (2) he shall be guilty of an
offence and shall be liable on summary conviction to a fine of £2,500.
51 Correction and cancellation of entry

[P1979/2/55]
(1) The exporter may correct any of the particulars contained in an entry of
goods under section 49 after it has been accepted if —
Customs and Excise Management Act 1986 Section 51


c AT 34 of 1986 Page 47

(a) the appropriate authority has not been given for the removal of
the goods; and
(b) the exporter has not been notified by an officer that the goods are
to be examined; and
(c) the entry has not been found by an officer to be incorrect;
and in paragraph (a) above “the appropriate authority” means —
(i) in the case of goods which have been presented to the
proper officer at a place approved by the Treasury under
section 23(1)(c) or at a place designated by the proper
officer under section 49 any authority to remove the goods
from the place where they were presented to the proper
officer which is required under section 23 or permission
under section 49(6), and
(ii) in any other case, the authority to load the goods which is
required under section 53(4) or section 67.
(2) Particulars in an entry may be corrected after the giving of such
authority as is mentioned in subsection (1)(a) if they relate to a matter
which can be established in the absence of the goods.
(3) The proper officer may permit or require any correction allowed by
subsection (1) to be made by the delivery of a substituted entry.
(4) Subject to subsection (5), an entry which has been accepted may be
cancelled at the request of the exporter if he delivers to the proper officer
all copies of the entry and such other documents delivered to him on or
in connection with the entry as the Treasury may require and shows to
the satisfaction of the Treasury that —
(a) the goods are in the Island and the arrangements for exporting
them have been cancelled; and
(b) any payment to which he is entitled from the Treasury or under
an EU instrument by virtue of exporting the goods has been
repaid or will not be paid.83

(5) An entry shall not be cancelled under subsection (4) —
(a) in a case where the exporter is informed by an officer that the
goods are to be examined, until the examination has taken place;
and
(b) until the exporter has complied with any requirements imposed
by the Treasury as to the movement of the goods in respect of
which the entry was made to such places as it may specify.
(6) Where an entry in respect of goods which are not dutiable or restricted
goods is cancelled under subsection (4) the exporter shall within such
period as may be specified by directions given by the Treasury furnish it
with such information and such documents relating to the goods as may
be specified in the directions.
Section 52 Customs and Excise Management Act 1986


Page 48 AT 34 of 1986 c

(7) Any person who contravenes subsection (6) shall be guilty of an offence
and shall be liable on summary conviction to a fine of £2,500.
52 Failure to export

[P1979/2/56]
(1) Where any goods in respect of which an entry has been accepted have
not been shipped, an officer may by notice given to the exporter require
the goods to be exported within such time as is specified in the notice;
and if the notice is not complied with the entry shall be treated as
cancelled.
(2) Where, in the case of any such goods as are mentioned in subsection (1)
which are due to be loaded into a ship or aircraft specified in the entry or
by the person having charge of them at the port or customs and excise
airport of intended shipment, no notice has been served under that
subsection and the goods have not been shipped by the time the ship or
aircraft departs from the port or airport at which it has been cleared by
the proper officer, then —
(a) the entry shall be treated as cancelled at that time; and
(b) if the goods are dutiable or restricted goods, they shall be liable to
forfeiture unless notice of the failure to export them is given to the
proper officer immediately after that time.
(3) Where an entry in respect of dutiable or restricted goods is treated as
cancelled by virtue of this section —
(a) if the exporter would have been entitled to a payment of any sum
from the Treasury or under an EU instrument by virtue of
exporting the goods, he shall take such steps as the Treasury may
direct to ensure that the sum is not paid to him or, if it has already
been paid, he shall (unless the Treasury agree to his retaining it)
repay it within seven days or such longer period as the Treasury
may allow;84

(b) the exporter shall within such period as may be specified by
directions given by the Treasury furnish it with such information
and such documents as may be specified in the directions; and
(c) if the goods have not been forfeited under subsection (2)(b) they
shall be warehoused or, if the Treasury so requires, shall be
moved to such place as the Treasury may specify.
(4) Where an entry in respect of goods which are not dutiable or restricted
goods is treated as cancelled by virtue of this section, the exporter shall
within such period as may be specified by directions given by the
Treasury furnish it with such information and such documents relating
to the goods as may be specified in the directions.
Customs and Excise Management Act 1986 Section 53


c AT 34 of 1986 Page 49

(5) Any person who contravenes subsection (3) shall be guilty of an offence
and shall be liable on summary conviction to a fine of £5,000 and the
goods shall be liable to forfeiture.
(6) Any person who contravenes subsection (4) shall be guilty of an offence
and shall be liable on summary conviction to a fine of £2,500.
53 Delivery of entry by owner of exporting ship, etc

[P1979/2/57]
(1) The Treasury may direct that any entry required to be delivered under
section 49 in respect of any goods which are to be shipped or exported in
a ship or aircraft and the documents which are required to accompany it
shall, instead of being delivered by the exporter be delivered by the
loader (that is to say the owner of the ship or aircraft or a person
appointed by him) and such delivery shall be treated as delivery by the
exporter for the purposes of this Part.
(2) The proper officer shall not accept an entry which is delivered in
pursuance of subsection (1) unless the goods in respect of which the
entry is made are under the control of the loader at the time of the
delivery.
(3) Directions under this section may impose on the loader
requirements as to —
(a) the place, time and manner in which entries and any documents
required by virtue of section 23 are to be delivered;
(b) the production to the proper officer of such documents as may be
specified in the directions; and
(c) the information to be supplied to the proper officer and the form
and manner in which the information is to be supplied.
(4) Directions under this section may also require that the goods in respect
of which the entry is to be made may not be loaded into the ship or
aircraft in which they are to be exported without the authority of the
proper officer.
(5) Directions under this section may authorise an officer to relax all or any
of the requirements imposed by the directions and, if he does so, to
impose substituted requirements.
(6) If a person without reasonable excuse fails to comply with any
requirement imposed on him under this section he shall be guilty of an
offence and shall be liable on summary conviction to a fine of £2,500 or in
the case of a failure to comply with a requirement imposed by virtue of
subsection (4) to a fine of £5,000.
(7) For the purposes of this section a ship subject to charter by demise shall
be treated as owned by the charterer.
Section 54 Customs and Excise Management Act 1986


Page 50 AT 34 of 1986 c

54 Simplified clearance procedure

[P1979/2/58]
(1) If the Treasury thinks fit so to direct, goods which are dutiable or
restricted goods may be shipped for exportation without entry under
section 49 if —
(a) the exporter is registered in a register of exporters maintained by
the Treasury for the purposes of this section; and
(b) before the goods are shipped the conditions mentioned in
subsection (3) are satisfied.
(2) The Treasury may for the purposes of this section —
(a) enter in a register maintained by it any person applying for
registration and appearing to it to be concerned in the exportation
of goods and to satisfy such requirements for registration as it
may think fit to impose;
(b) give directions imposing requirements on registered persons
including, in particular, requirements as to the keeping of records
and accounts and the giving of access to them;
(c) assign to registered persons numbers for use under this section;
and
(d) suspend or cancel the registration of any person if it appears to it
that he has failed to comply with any direction under this section
or with section 56(1) or (2) or that there is other reasonable cause
for suspension or cancellation.
(3) The conditions referred to in subsection (1) are —
(a) that the goods are presented to the proper officer;
(b) that the exporter delivers to the proper officer and the proper
officer accepts such document relating to the goods as the
directions may require bearing an endorsement which contains a
number assigned to the exporter under this section; and
(c) that the exporter complies with such other requirements as the
directions may impose;
and goods may be treated as presented to the proper officer if notice is
given, in such form and manner as the Treasury may direct, to the proper
officer of the presence of the goods at a place designated by him.
(4) The document referred to in subsection (3)(b) shall be delivered in such
manner as the directions may require and acceptance of that document
by the proper officer shall be signified in such manner as the Treasury
may direct; and once acceptance of a document relating to any goods has
been signified, the goods shall not be removed from the place they were
at the time of acceptance without the permission of the proper officer.
Customs and Excise Management Act 1986 Section 55


c AT 34 of 1986 Page 51

(5) Directions under this section may contain provision enabling the
Treasury to exclude shipments of goods from their operation in such
cases as the Treasury think fit by giving notice to that effect in
accordance with the directions.
(6) The Treasury may relax any requirement imposed under this section as it
thinks fit in relation to any goods and, if it does so, may impose
substituted requirements.
(7) Sections 51, 53 and 58(3) shall apply in relation to a document required to
be delivered under subsection (3)(b) of this section as they apply in
relation to an entry and section 52 shall apply in relation to goods in
respect of which such a document has been accepted under that
subsection as it applies to goods in respect of which an entry has been
accepted.
55 Local export control

[P1979/2/58A]
(1) If the Treasury thinks fit so to direct, goods may be shipped for
exportation without entry under section 49 if —
(a) the exporter is registered in a register maintained by the Treasury
for the purposes of this section; and
(b) the conditions mentioned in subsection (3) are satisfied;
and, subject to, and to such modifications as may be specified in, the
directions, this section and section 58 shall apply in relation to goods
which, for the purposes of any EU regulation or obligation relating to
export refunds or monetary compensatory amounts, are treated as
exports as if the supply of the goods were their exportation or, as the case
may require, their shipping for exportation.85

(2) The Treasury may for the purposes of this section —
(a) maintain a register of exporters whose premises are approved by
the Treasury under section 23 for the examination of goods
intended for export;
(b) enter in the register any such persons applying for registration
who satisfy such requirement for registration as the Treasury may
think fit to impose;
(c) give directions imposing requirements on registered persons
including, in particular, requirements as to the keeping of records
and accounts and the giving of access to them;
(d) assign to registered persons numbers for use under this section;
and
(e) suspend or cancel the registration of any person if it appears to
them that he has failed to comply with any direction under this
Section 55 Customs and Excise Management Act 1986


Page 52 AT 34 of 1986 c

section or with section 56(1) or (2) or that there is other reasonable
cause for suspension or cancellation.
(3) That conditions referred to in subsection (1) are —
(a) that before the goods are removed from the approved premises —
(i) the exporter delivers to the proper officer, at such time and
place as he may require, a notice of the intention to remove
the goods, being a notice in such form and containing such
particulars as may be required by the directions; and
(ii) on such day as the proper officer may appoint (not being
earlier than the day that notice is delivered or later than the
day the goods are removed) the exporter enters such
particulars of the goods and of such other matters as may
be required by the directions in a record maintained by
him at such place as the proper officer may require; and
(b) that before the goods are shipped for exportation, the exporter
delivers to the proper officer such document relating to the goods
as the directions may require bearing an endorsement which
contains a number assigned to the exporter under this section and
complies with such other requirements as the directions may
impose.86

(4) The directions may impose requirements as to —
(a) the manner in which the notice referred to in paragraph (a)(i) of
subsection (3) shall be delivered and the form it should take;
(b) the manner and form in which the record referred to in
paragraph (a)(ii) of that subsection should be maintained; and
(c) the place at which and the manner in which the document
referred to in paragraph (b) of that subsection should be
delivered;
and the conditions mentioned in that subsection shall not be treated as
satisfied unless any requirements which are so imposed are complied
with.
(5) The Treasury may, in addition to any exporter within subsection (2)(a)
enter in the register any person who applies to it to be registered and
satisfies it —
(a) that the exporter is a company under the applicant’s control; or
(b) that the exporter has agreed to the registration of the applicant in
addition to the exporter.
(6) Where in pursuance of subsection (5) both an exporter and another
person are registered —
(a) the proper officer shall direct which of them shall do the things
mentioned in subsection (3) of this section and section 56(1); and
Customs and Excise Management Act 1986 Section 56


c AT 34 of 1986 Page 53

(b) the registration of both of them may be cancelled or suspended
under subsection (2)(e) if it appears to the Treasury that either of
them has failed as mentioned in that subsection.
(7) The Treasury may relax any requirement imposed under this section as it
thinks fit in relation to any goods and, if it do so, may impose substituted
requirements.
(7A) Without prejudice to the powers of the Treasury under subsection (7), it
may direct that, in relation to goods of a description specified in the
directions which are shipped for exportation by an exporter of a
description so specified, subsection (3)(a) shall have effect as if —
(a) in subparagraph (i) the words “time and” were omitted; and
(b) for sub-paragraph (ii) there were substituted —
“(ii) at the time that notice is delivered or immediately
thereafter, the exporter enters such particulars of the goods
and of such other matters as may be required by the
directions in a record maintained by him at such place as
the proper officer may require; and
(iii) the proper officer informs the exporter that he consents to
the removal of the goods; and”.87

(8) Section 52 shall apply in relation to goods in respect of which particulars
have been entered in a record under subsection (3)(a) of this section as it
applies in relation to goods in respect of which an entry has been
accepted.
56 Provisions supplementary to ss 54 and 55

[P1979/2/58B]
(1) Where by virtue of section 54 or 55 goods have been shipped for
exportation without entry under section 49 the exporter shall deliver to
the proper officer a specification of the goods containing, as the Treasury
may direct, either the particulars that would have been required to be
contained in the entry or such other particulars as may be so directed.
(2) The specification referred to in subsection (1) may, if the Treasury
permits, be a single specification relating to the goods exported during a
particular period and shall be delivered at such place and in such
manner and by such time as the Treasury may allow.
(3) If any person fails to deliver a specification in accordance with the
foregoing provisions of this section or delivers a specification which is
incorrect and does not correct it within a period of 14 days following
delivery, he shall be guilty of an offence and shall be liable on summary
conviction to a fine of £2,500.
(4) In connection with any arrangements approved by the Treasury for
recording particulars of exported goods by computer it may relax the
Section 57 Customs and Excise Management Act 1986


Page 54 AT 34 of 1986 c

requirements of subsections (1) and (2) by suspending the obligation to
deliver the specifications there mentioned on condition that —
(a) the particulars which should otherwise be contained in the
specifications, or such of those particulars as the Treasury may
specify, are recorded by computer in accordance with the
arrangements; and
(b) the particulars so recorded are subsequently delivered to the
proper officer within such time as the Treasury may specify;
but subject to such other conditions as it may impose.
(5) If any person without reasonable excuse fails to comply with a
requirement imposed on him by or under section 59 or 60 he shall be
guilty of an offence and shall be liable on summary conviction to a fine of
£2,500.
(6) If any person for the purpose of enabling goods to be shipped in
accordance with either of those sections furnishes any document bearing
a number assigned under that section which is not one for the time being
assigned to him or to another person who has consented to his
furnishing the document bearing that number, he shall be guilty of an
offence and shall be liable on summary conviction to a fine of £2,500.
(7) In sections 54 and 55 above references to a person registered under either
of those sections do not include references to a person whose registration
is for the time being suspended; and for the purposes of subsection (6) of
this section a person whose registration is for the time being suspended
shall be regarded as not having any number assigned to him.
57 Pipe-lines and export of ships and aircraft

[P1979/2/58C]
(1) For the purposes of this Part goods which are to be exported by means of
a pipe-line shall be treated as having been presented to the proper officer
when notice of the goods to be exported has been given to the proper
officer and accepted by him.
(2) Notice under subsection (1) shall be given by such person and in such
form and manner and shall contain such particulars as the Treasury may
direct.
(3) A ship or aircraft departing from the Island which —
(a) is within the definition of dutiable or restricted goods in
section 48; or
(b) is a ship built, or aircraft manufactured, in the Island departing
for the first time for a voyage or flight to a place outside the Island
and the United Kingdom for the purpose of its delivery to a
consignee outside the Island and the United Kingdom,
Customs and Excise Management Act 1986 Section 58


c AT 34 of 1986 Page 55

shall be treated for the purposes of this Part both as goods shipped for
exportation and as the exporting ship or aircraft and, in the case of a ship
or aircraft within paragraph (b) the owner of the ship or aircraft or,
where the owner is outside the Island the builder of the ship or the
manufacturer of the aircraft shall be deemed to be the exporter.
58 Operative date for Community purposes

[P1979/2/58D]
(1) Except as provided by any EU regulation or other instrument having the
force of law and subject to subsection (3) the operative date for
determining whether any, and if so what, levy or other charge provided
for under any EU provision governing the exportation of goods is due in
respect of the goods and for applying any other such provision
including, in particular, any provision whereby any refund or relief is
due in respect of the goods shall be such date as is mentioned in
subsection (2).88

(2) The date referred to in subsection (1) is —
(a) in a case where an entry or a document such as is mentioned in
section 54(3)(b) is delivered, the date of acceptance of the entry or
document;
(b) in the case of goods particulars of which are entered in a record in
accordance with section 55(3)(a)(ii) as set out in section 55(7A)(b),
the day entry is made;89

(c) in the case of goods in relation to which substituted requirements
are imposed under section 49(7) or 54(6) such date as the Treasury
may specify;
(d) in any other case, the date on which the goods are shipped or
exported by land or, if that date cannot be established to the
Treasury’s satisfaction, such date as it may specify.
(3) At the time when the proper officer accepts an entry delivered in
pursuance of section 53(1) he may direct that the operative date for the
purposes of this section shall be the date on which the entry was
furnished by the exporter to the loader.
(4) Where a substituted entry is delivered under section 50(2) or 51(3) the
entry referred to in subsections (2)(a) and (3) of this section is the original
entry.
59 Authentication of EU customs documents
90

[P1979/2/58E]
(1) In such cases as the Treasury may direct, an officer shall not authenticate
any EU customs document unless —
(a) there is presented with the document —
Section 59 Customs and Excise Management Act 1986


Page 56 AT 34 of 1986 c

(i) an entry relating to the goods in question and complying
with section 49; or
(ii) a document relating to the goods and complying with
section 54(3)(b); or
(iii) a document to be used instead of an entry or such a
document as aforesaid by virtue of substituted
requirements imposed under section 49(7) or 54(6); and
(b) the officer marks the EU customs document and the entry or other
document referred to in paragraph (a) with a registration number
allocated by the Treasury for that purpose.91

(2) Subject to subsections (3) and (4) a person who has obtained an
authenticated EU customs document in respect of any goods shall
surrender it at the office at which it was obtained, together with the entry
or other document marked under subsection (1)(b) (“the marked export
document”), unless —
(a) the goods are shipped, or cleared by the proper officer for export
by land, before the end of such period as may be specified by
directions given by the Treasury; and
(b) the marked export document is delivered to the proper officer as
required by or under the provisions mentioned in
subsection (1)(a).92

(3) The proper officer may, on an application made to him before the end of
the period mentioned in subsection (2) permit the retention of the
authenticated EU customs document and the marked export document.93

(4) The proper officer may at any time require a person who has obtained an
authenticated EU customs document in respect of any goods to
surrender to him that document and the marked export document.94

(5) If a person without reasonable excuse fails to comply with subsection (2)
he shall be guilty of an offence and shall be liable on summary conviction
to a fine of £2,500; and if a person without reasonable excuse fails to
comply with a requirement imposed under subsection (4) he shall be
guilty of an offence and shall be liable on summary conviction to a fine of
£5,000.
(6) In this section “EU customs document” means a document which in
accordance with any EU instrument or any agreement permitted under
such an instrument or in accordance with any arrangement made
between the Treasury and any other customs authority —
(a) is used to indicate whether or not the goods are Community
goods or are subject to duty at a preferential rate in any country
with which the European Union has an agreement of association;
and95

Customs and Excise Management Act 1986 Section 60


c AT 34 of 1986 Page 57

(b) is required to be authenticated by the customs authorities of the
member State from which they are exported.96

(7) In subsection (6) “Community goods” means goods which satisfy the
conditions laid down in Articles 28 and 29 of the Treaty on the
Functioning of the European Union.97

60 Restrictions on putting export goods alongside for loading

[P1979/2/59]
(1) This section applies to all goods which are required to be entered
outwards before shipment for exportation under section 49.
(2) The Treasury may make regulations —
(a) prohibiting, as from such date as is specified in the regulations,
the putting of any goods to which this section applies alongside
any ship or aircraft for loading for exportation, except under a
written authority in that behalf obtained in accordance with, and
in such form as is specified in, the regulations; and
(b) requiring any person putting goods alongside a ship or aircraft
under one or more such authorities to endorse the authority or
each of the authorities with such particulars as are specified in the
regulations, and to deliver the endorsed authority or authorities,
together with a written statement of the number of authorities
delivered, to the proper officer within such period as is so
specified.
(3) Regulations under subsection (2) may make different provision for
different circumstances.
(4) Without prejudice to section 186, subsection (2) shall apply to the
charging of goods into a pipe-line for exportation as it applies to the
putting of goods alongside a ship or aircraft for loading for exportation.
(5) The Treasury may relax any requirement imposed under subsection (2)
as it thinks fit in relation to any goods.
(6) Any person who contravenes any regulation under subsection (2) shall
be guilty of an offence and shall be liable on summary conviction to a
fine of £1,000.
61 Additional restrictions as to certain export goods

[P1979/2/60]
(1) No person shall export any dutiable or restricted goods falling within
paragraphs (a) to (d) of section 48 or enter any such goods for
exportation, in any ship of less than 40 tons register.
(2) Subsection (1) shall not apply to hovercraft but dutiable or restricted
goods shall only be exported in a hovercraft if it is of a class or
Section 61 Customs and Excise Management Act 1986


Page 58 AT 34 of 1986 c

description for the time being approved by the Treasury and subject to
such conditions and restrictions as it may impose.
(3) Any goods shipped or entered contrary to subsection (1) or (2) shall be
liable to forfeiture.
(4) A person contravening subsection (2) or any condition or restriction
imposed thereunder, shall be guilty of an offence and shall be liable on
summary conviction to a fine of three times the value of the goods or
£1,000, whichever is the greater.
61A Power to make regulations about stores

P1979/2/60A
(1) The Treasury may by regulations make provision in relation to goods for
use on a ship or aircraft as stores.
(2) The provision that may be made by regulations under subsection (1)
includes —
(a) provision permitting, in specified circumstances, goods to be shipped
or carried as stores without payment of duty or on drawback;
(b) provision requiring authorisation to be obtained, in specified
circumstances, for goods to be shipped or carried as stores as
mentioned in paragraph (a);
(c) provision about obtaining such authorisation;
(d) provision enabling such authorisation to be withdrawn in specified
circumstances;
(e) provision for the supply, shipping or carriage of goods as stores as
mentioned in paragraph (a) to be subject to specified conditions or
restrictions;
(f) provision as to any procedure to be followed in supplying goods to be
shipped or carried as stores as mentioned in paragraph (a).
(3) Regulations made by virtue of subsection (2)(a) may include —
(a) provision requiring duty to be paid on goods shipped or carried as
stores without payment of duty or on drawback where those
goods are —
(i) consumed on a journey of a specified description; or
(ii) consumed in specified circumstances in port;
(b) provision as to the persons by whom such duty is payable;
(c) provision about the way in which, and the time at which, such duty is
to be paid; and
(d) provision for goods, in specified circumstances, to be treated as
having been consumed on a journey or in port.
Customs and Excise Management Act 1986 Section 62


c AT 34 of 1986 Page 59

(4) The provision that may be made by regulations under this section
includes incidental, supplemental, consequential or transitional
provision or savings.
(5) In this section “specified” means —
(a) specified in regulations made under this section; or
(b) specified by the Treasury under such regulations.98

61B Failure to comply with regulations under section 61A

P1979/2/60B
(1) This section applies if a person fails to comply with —
(a) any provision made by or under regulations under section 61A; or
(b) any condition or restriction imposed under such regulations.
(2) The person’s failure to comply shall attract a penalty under section 9 of
the Finance Act 1994 (civil penalties) (of Parliament), as it has effect in
the Island, (but see subsection (4)).
(3) Any goods in respect of which the person fails to comply with the
provision, condition or restriction are liable to forfeiture.
(4) Subsection (2) does not apply if, as a result of the failure, the person is
liable to pay a penalty under Schedule 55 to the Finance Act 2009
(penalty for failure to make returns etc) (of Parliament), as it has effect in
the Island, or Schedule 56 to that Act (penalty for failure to make
payments on time), as it has effect in the Island.99

62 Supplementary provision relating to stores
100

[P1979/2/61]
(1) to (4) [Repealed]101

(5) If any goods shipped or carried as stores (whether shipped in the Island
or the United Kingdom) without payment of duty are without the
authority of the proper officer landed or unloaded at any place in the
Island —
(a) the goods shall be liable to forfeiture; and
(b) the master or commander and the owner of the ship or aircraft
shall each be guilty of an offence and shall be liable on summary
conviction to a fine of three times the value of the goods or £1,000,
whichever is the greater.102

(5A) But subsection (5) does not apply where the goods are entered for
warehousing in accordance with section 36.103

(6) The proper officer may lock up, mark, seal or otherwise secure any goods
entered, shipped or carried as stores as mentioned in subsection (5) or
any place or container in which such goods are kept or held.104

Section 63 Customs and Excise Management Act 1986


Page 60 AT 34 of 1986 c

(7) If any ship or aircraft which has departed from any port or customs and
excise airport for a destination outside the Island and the United
Kingdom carrying stores fails to reach the destination for which it was
cleared outwards and returns to any place within the Island then —
(a) if the failure was not due to stress of weather, mechanical defect
or any other unavoidable cause and any deficiency is discovered
in the said goods; or
(b) if the failure was due to any such cause as is mentioned in
paragraph (a) and any deficiency is discovered in the said goods
which, in the opinion of the Treasury, exceeds the quantity which
might fairly have been consumed having regard to the length of
time between the ship’s or aircraft’s departure and return as
aforesaid,
the master of the ship or the commander of the aircraft shall be guilty of
an offence and shall be liable on summary conviction to a fine of £500,
and shall also pay on the deficiency or, as the case may be, on the excess
deficiency any duty chargeable on the importation of such goods.
(7A) No amount of excise duty shall be payable under subsection (7) unless
the Treasury have assessed that amount as being excise duty due from
the master of the ship or the commander of the aircraft and notified him
or his representative accordingly.105

(8) Any duty, other than excise duty, payable under subsection (7) shall be
recoverable summarily as a civil debt.106

(8A) An amount of excise duty assessed as being due under subsection (7A)
shall, unless, or except to the extent that, the assessment has
subsequently been withdrawn or reduced and subject to any appeal
under section 16 of the Finance Act 1994, as applied in the Island, be
recoverable summarily as a civil debt.107

63 Information, documentation, etc as to export goods

[P1979/2/62]
(1) The Treasury may give directions under this subsection imposing on
persons specified in the directions requirements as to the giving of
information with respect to, or the furnishing of documents in
connection with, goods exported, or intended to be exported, in any such
vehicle or container as is specified in the directions, or by such other
means, or in accordance with any such commercial procedure, as is so
specified.
(2) The Treasury may give directions under this subsection providing that,
before any goods are shipped for exportation, a number identifying the
goods in compliance with the directions is to be given in accordance with
the directions by and to such persons as are specified in the directions.
Customs and Excise Management Act 1986 Section 64


c AT 34 of 1986 Page 61

(3) The Treasury may relax any requirement imposed under subsection (1)
or (2) as it thinks fit in relation to any goods.
(4) Any person who contravenes any direction given under subsection (1) or
(2) shall be guilty of an offence and shall be liable on summary
conviction to a fine of £1,000.
Outward entry and clearance of ships, etc.
64 Entry outwards of exporting ships

[P1979/2/63]
(1) Where a ship is to load any goods at a port for exportation to a place
outside the member States or as stores for use on a voyage to an eventual
destination outside those States the master of the ship shall, before any
goods are taken on board that ship at that port, other than goods for
exportation loaded in accordance with a stiffening order issued by the
proper officer, deliver to the proper officer —
(a) an entry outwards of the ship in such form and manner and
containing such particulars as the Treasury may direct; and
(b) a certificate from the proper officer of the clearance inwards or
coastwise of the ship of her last voyage with cargo; and
(c) if the ship has already loaded goods at some other port for
exportation or as stores for use as aforesaid or has been cleared in
ballast from some other port, the clearance outwards of the ship
from that other port.108

(2) If, on the arrival at any port of a ship carrying goods coastwise from one
place in the Island or the United Kingdom to another such place, it is
desired that the ship shall proceed with those goods or any of them to a
place outside the member States, entry outwards shall be made of that
ship (whether or not any other goods are to be loaded at that port) and of
any of those goods which are dutiable or restricted goods as if the goods
were to be loaded for exportation at that port, but any such entry may,
subject to such conditions as the Treasury sees fit to impose, be made
without the goods being first discharged.109

(3) A ship may, subject to subsection (4), be entered outwards from a port
under this section notwithstanding that before departing for any place
outside the Island and the United Kingdom the ship is to go to another
port.
(4) A ship carrying cargo brought in that ship from some place outside the
Island and the United Kingdom and intended to be discharged in the
Island or the United Kingdom may only be entered outwards by virtue
of subsection (3) subject to such conditions as the Treasury sees fit to
impose.
Section 65 Customs and Excise Management Act 1986


Page 62 AT 34 of 1986 c

(5) If, when a ship is required by this section to be entered outwards from
any port, any goods are taken on board that ship at that port, except in
accordance with such a stiffening order as is mentioned in subsection (1)
before the ship is so entered, the goods shall be liable to forfeiture and
the master of the ship shall be guilty of an offence and shall be liable on
summary conviction to a fine of £1,000.
(6) Where goods are taken on board a ship as mentioned in subsection (5) or
made waterborne for that purpose with fraudulent intent, any person
concerned therein with knowledge of that intent may be arrested and
shall be guilty of an offence and shall be liable —
(a) on summary conviction, to a fine of £5,000 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 information, to a fine or to imprisonment for a
term not exceeding 7 years, or to both.110

65 Clearance outwards of ships and aircraft

[P1979/2/64]
(1) Save as permitted by the Treasury no ship or aircraft shall depart from
any port or customs and excise airport from which it commences, or at
which it touches during, a voyage or flight to an eventual destination
outside the member States until clearance of the ship or aircraft for that
departure has been obtained from the proper officer at that port or
airport.111

(2) The Treasury may give directions —
(a) as to the procedure for obtaining clearance under this section;
(b) as to the documents to be produced and the information to be
furnished by any person applying for such clearance.
(3) Where clearance is sought under this section for any ship which is in
ballast or has on board no goods other than stores, the baggage of
passengers carried in that ship, chalk, slate, or empty returned containers
upon which no freight or profit is earned, the proper officer in granting
clearance thereof shall, on the application of the master, clear the ship as
in ballast.
(4) Any officer may board any ship which is cleared outwards from a port at
any time while the ship is in Manx waters and require the production of
the ship’s clearance, and if the master refuses to produce it or to answer
such questions as the officer may put to him concerning the ship, cargo
and intended voyage, he shall be guilty of an offence and shall be liable
on summary conviction to a fine of £200.112

(5) Every ship departing from a port shall, if so required for the purpose of
disembarking an officer or of further examination, bring to at the
Customs and Excise Management Act 1986 Section 66


c AT 34 of 1986 Page 63

boarding station, and if any ship fails to comply with any such
requirement the master shall be guilty of an offence and shall be liable on
summary conviction to a fine of £500.
(6) If any ship or aircraft required to be cleared under this section departs
from any port or customs and excise airport without a valid clearance,
the master or commander shall be guilty of an offence and shall be liable
on summary conviction to a fine of £1,000.
(7) If, where any aircraft is required to obtain clearance from any customs
and excise airport under this section, any goods are loaded, or are
waterborne for loading, into that aircraft at that airport before
application for clearance has been made, the goods shall be liable to
forfeiture and where the loading or making waterborne is done with
fraudulent intent any person concerned therein with knowledge of that
intent shall be guilty of an offence under this subsection and may be
arrested.113

(8) A person guilty of an offence under subsection (7) shall be liable —
(a) on summary conviction, to a fine of £5,000 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 information, to a fine or to imprisonment for a
term not exceeding 2 years, or to both.
66 Power to refuse or cancel clearance of ship or aircraft

[P1979/2/65]
(1) For the purpose of the detention thereof in pursuance of any power or
duty conferred or imposed by or under any enactment, or for the
purpose of enactment, or for the purpose of securing compliance with
any provision of the Customs and Excise Acts 1986 or of any other
statutory provision or of any instrument made thereunder, being a
provision relating to the importation or exportation of goods —
(a) the proper officer may at any time refuse clearance of any ship or
aircraft; and
(b) where clearance has been granted to a ship or aircraft, any officer
may at any time while the ship is within the limits of any port or
the aircraft is at any customs and excise airport demand that the
clearance shall be returned to him.
(2) Any such demand may be made either orally or in writing on the master
of the ship or commander of the aircraft, and if made in writing may be
served —
(a) by delivering it to him personally; or
(b) by leaving it at his last known place of abode; or
Section 67 Customs and Excise Management Act 1986


Page 64 AT 34 of 1986 c

(c) by leaving it on board the ship or aircraft with the person
appearing to be in charge or command thereof.
(3) Where a demand for the return of a clearance is made as aforesaid —
(a) the clearance shall forthwith become void; and
(b) if the demand is not complied with, the master of the ship or the
commander of the aircraft shall be guilty of an offence and shall
be liable on summary conviction to a fine of £1,000.
General regulation of exportation, etc.
67 Power to make regulations as to exportation, etc

[P1979/2/66]
(1) The Treasury may make regulations —
(a) regulating with respect to ships and aircraft respectively the
loading and making waterborne for loading of goods for
exportation or as stores and the embarking of passengers for a
destination outside the Island and the United Kingdom;
(b) requiring delivery of a manifest containing such particulars as the
Treasury may direct of all cargo carried in an exporting ship and,
if the Treasury so directs, such other documents relating to the
cargo as are specified in the direction;
(c) requiring delivery of a certificate of the fuel shipped in any ship
departing from a port for a place outside the Island and the
United Kingdom.
(2) If any person contravenes any regulation made under this section, he
shall be guilty of an offence and shall be liable on summary conviction to
a fine of £2,500, or in the case of a contravention of a regulation made
under subsection (1)(b) to a fine of £5,000, and any goods in respect of
which the offence was committed shall be liable to forfeiture.
Offences in relation to exportation
68 Offences in relation to exportation of goods

[P1979/2/67]
(1) If any goods which have been loaded or retained on board any ship or
aircraft for exportation are not exported to and discharged at a place
outside the Island and the United Kingdom but are unloaded in the
Island then, unless —
(a) the unloading was authorised by the proper officer; and
(b) except where that officer otherwise permits, any duty chargeable
and unpaid on the goods is paid and any drawback or allowance
paid in respect thereof is repaid,
Customs and Excise Management Act 1986 Section 69


c AT 34 of 1986 Page 65

the master of the ship or the commander of the aircraft and any person
concerned in the unshipping, relanding, landing, unloading or carrying
of the goods from the ship or aircraft without such authority, payment or
repayment shall each be guilty of an offence under this section.
(2) The Treasury may impose such conditions as it sees fit with respect to
any goods loaded or retained as mentioned in subsection (1) which are
permitted to be unloaded in the Island.
(3) If any person contravenes or is concerned in any contravention of any
condition imposed under subsection (2) he shall be guilty of an offence
under this section.
(4) Any goods in respect of which an offence under this section is committed
shall be liable to forfeiture and any person guilty of an offence under this
section shall be liable on summary conviction to a fine of three times the
value of the goods or £1,000, whichever is the greater.
69 Offences in relation to exportation of prohibited or restricted goods

[P1979/2/68]
(1) If any goods are —
(a) exported or shipped as stores; or
(b) brought to any place in the Island for the purpose of being
exported or shipped as stores,
and the exportation or shipment is or would be contrary to any
prohibition or restriction for the time being in force with respect to those
goods under or by virtue of any statutory provision, the goods shall be
liable to forfeiture and the exporter or intending exporter of the goods
and any agent of his concerned in the exportation or shipment or
intended exportation or shipment shall each be guilty of an offence and
shall be liable on summary conviction to a fine of three times the value of
the goods or £1,000, whichever is the greater.
(2) Any person knowingly concerned in the exportation or shipment as
stores, or in the attempted exportation or shipment as stores, of any
goods with intent to evade any such prohibition or restriction as is
mentioned in subsection (1) shall be guilty of an offence under this
subsection and may be arrested.114

(3) Subject to subsections (4), (4A) and (4B), a person guilty of an offence
under subsection (2) shall be liable —
(a) on summary conviction, to a fine of £5,000 or of three times the
value of the goods, whichever is the greater, or to custody for a
term not exceeding 6 months, or to both; or115

(b) on conviction on information, to a fine or to custody for a term not
exceeding 7 years, or to both.116
117

Section 70 Customs and Excise Management Act 1986


Page 66 AT 34 of 1986 c

(4) In the case of an offence under subsection (2) in connection with a
prohibition or restriction on exportation having effect by virtue of
section 3 of the Misuse of Drugs Act 1976, subsection (3) shall have effect
subject to the modifications specified in Schedule 1 to this Act.
(4A) In the case of an offence under subsection (2) in connection with a
prohibition or restriction relating to the exportation or shipment of
nuclear material, subsection (3)(b) shall have effect as if for “7 years”
there were substituted “14 years”.118

(4B) In the case of an offence under subsection (2) in connection with a
prohibition or restriction on the exportation of any weapon or
ammunition that is of a kind mentioned in section 17(1) of the Firearms
Act 1947 (prohibited weapons and ammunition), excluding that of a kind
mentioned in paragraphs (b) and (c) of that subsection8, subsection (3)(b)
shall have effect as if for the words “imprisonment for a term not
exceeding 7 years” there were substituted the words “custody for life”.119

(5) If by virtue of any such restriction as is mentioned in subsection (1) any
goods may be exported only when consigned to a particular place or
person and any goods so consigned are delivered to some other place or
person, the ship or aircraft in which they were exported shall be liable to
forfeiture unless it is proved to the satisfaction of the Treasury that both
the owner of the ship or aircraft and the master of the ship or
commander of the aircraft —
(a) took all reasonable steps to secure that the goods were delivered
to the particular place to which or person to whom they were
consigned; and
(b) did not connive at or, except under duress, consent to the delivery
of the goods to that other place or person.
(6) In any case where a person would, apart from this subsection, be
guilty of —
(a) an offence under subsection (1) or (2); and
(b) a corresponding offence under the statutory provision in
question, being an offence for which a fine or other penalty is
expressly provided for by that statutory provision,
he shall be guilty of the offence mentioned in paragraph (a) of this
subsection.120

70 Offences in relation to agricultural levies

[P1979/2/68A]
(1) Without prejudice to any other enactment, if any person is, in relation to
any goods, in any way knowingly concerned in any fraudulent evasion
or attempt at evasion of any agricultural levy chargeable on the export of
the goods, he shall be guilty of an offence and may be arrested.121

Customs and Excise Management Act 1986 Section 71


c AT 34 of 1986 Page 67

(2) A person guilty of an offence under this section shall be liable —
(a) on summary conviction, to a penalty of £5,000 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 information, to a penalty of any amount, or to
imprisonment for a term not exceeding 7 years, or to both.122

(3) Any goods in respect of which an offence under this section is committed
shall be liable to forfeiture.
(4) In this section “agricultural levy” has the same meaning as in section 5 of
the European Communities (Isle of Man) Act 1973.
PART V – CONTROL OF COASTWISE TRAFFIC

71 Coasting trade

[P1979/2/69]
(1) Subject to section 72 any ship for the time being engaged in the trade of
carrying goods coastwise between places in the Island or a place in the
Island and a place in the United Kingdom shall for the purposes of the
Customs and Excise Acts 1986 be a coasting ship.
(2) Subject to section 72, no goods not yet entered on importation and no
goods for exportation shall be carried in a ship engaged in the trade of
carrying goods coastwise.
(3) The Treasury may from time to time give directions as to what trade by
water between such places is or is not to be deemed to be carrying goods
coastwise.
72 Coasting trade- exceptional provisions

[P1979/2/70]
(1) The Treasury may, subject to such conditions and restrictions as it sees fit
to impose, permit a ship to carry goods coastwise notwithstanding that
the ship is carrying goods brought therein from some place outside the
Island and the United Kingdom and not yet entered on importation; but
a ship so permitted to carry goods coastwise shall not for the purposes of
the Customs and Excise Acts 1986 be a coasting ship.
(2) The Treasury may, subject to such conditions and restrictions as it sees fit
to impose, permit goods brought by an importing ship to some place in
the Island but consigned to and intended to be delivered at some other
place in the Island or in the United Kingdom to be transhipped before
due entry of the goods has been made to another ship for carriage
coastwise to that other place.
Section 73 Customs and Excise Management Act 1986


Page 68 AT 34 of 1986 c

(3) Where any ship has begun to load goods at any place in the Island for
exportation or as stores for use on a voyage to an eventual destination
outside the Island and the United Kingdom and is to go to any other
place in the Island or in the United Kingdom to complete loading, the
Treasury may, subject to such conditions as it sees fit to impose, permit
that ship to carry other goods coastwise until she has completed her
loading.
(4) If, where any goods are permitted to be carried coastwise in any ship
under this section, the goods are loaded, unloaded, carried or otherwise
dealt with contrary to any condition or restriction imposed by the
Treasury, the goods shall be liable to forfeiture and the master of the ship
shall be guilty of an offence and shall be liable on summary conviction to
a fine of £500.
73 Clearance of coasting ship and transire

[P1979/2/71]
(1) Subject to the provisions of this section and save as permitted by the
Treasury before any coasting ship departs from any port the master
thereof shall deliver to the proper officer an account in such form and
manner and containing such particulars as the Treasury may direct; and
that account when signed by the proper officer shall be the transire, that
is to say, the clearance of the ship from that port and the pass for any
goods to which the account relates.
(2) The Treasury may, subject to such conditions as it sees fit to impose,
grant a general transire in respect of any coasting ship and any goods
carried therein.
(3) Any such general transire may be revoked by the proper officer by notice
in writing delivered to the master or the owner of the ship or to any
member of the crew on board the ship.
(4) If a coasting ship departs from any port without a correct account having
been delivered, except as permitted by the Treasury or under and in
compliance with any conditions imposed on the grant of a general
transire, the master shall be guilty of an offence and shall be liable on
summary conviction to a fine of £500.
74 Additional powers of officers in relation to coasting ships

[P1979/2/72]
(1) The proper officer may examine any goods carried or to be carried in a
coasting ship —
(a) at any time while they are on board the ship; or
(b) at any place in the Island to which the goods have been brought
for shipment in, or at which they have been unloaded from, the
ship.
Customs and Excise Management Act 1986 Section 75


c AT 34 of 1986 Page 69

(2) For the purpose of examining any goods in pursuance of subsection (1)
the proper officer may require any container to be opened or unpacked;
and any such opening or unpacking and any repacking shall be done by
or at the expense of the proprietor of the goods.
(3) The proper officer —
(a) may board and search a coasting ship at any time during its
voyage;
(b) may at any time require any document which should properly be
on board a coasting ship to be produced or brought to him for
examination;
and if the master of the ship fails to produce or bring any such document
to the proper officer when required, he shall be guilty of an offence and
shall be liable on summary conviction to a fine of £500.
75 Power to make regulations as to carriage of goods coastwise

[P1979/2/73]
(1) The Treasury may make regulations as to the carriage of goods
coastwise —
(a) regulating the loading and unloading and the making waterborne
for loading of the goods;
(b) requiring the keeping and production by the master of a coasting
ship of such record of the cargo carried in that ship as may be
prescribed by the regulations.
(2) If any person contravenes any regulation made under this section, he
shall be guilty of an offence and shall be liable on summary conviction to
a fine of £1,000 and any goods in respect of which the offence was
committed shall be liable to forfeiture.
76 Offences in connection with carriage of goods coastwise

[P1979/2/74]
(1) If in the case of any coasting ship —
(a) any goods are taken on board or removed therefrom at sea or at
any place outside the Island or the United Kingdom; or
(b) except for some unavoidable cause, the ship touches at any place
outside the Island and the United Kingdom or deviates from her
voyage; or
(c) the ship touches at any place outside the Island and the United
Kingdom and the master does not report that fact in writing to the
proper officer at the first port in the Island or the United Kingdom
at which the ship arrives thereafter,
Section 76 Customs and Excise Management Act 1986


Page 70 AT 34 of 1986 c

the master of the ship shall be guilty of an offence and shall be liable on
summary conviction to a fine of £1,000.
(2) Any goods which are shipped and carried coastwise, or which, having
been carried coastwise, are unloaded in any place in the Island,
otherwise than in accordance with the provisions of sections 71 to 73 or
of any regulations made under section 75 or which are brought to any
place for the purpose of being so shipped and carried coastwise, shall be
liable to forfeiture.
(3) If any goods —
(a) are carried coastwise or shipped as stores in a coasting ship
contrary to any prohibition or restriction for the time being in
force with respect thereto under or by virtue of any statutory
provision; or
(b) are brought to any place in the Island for the purpose of being so
carried or shipped,
then those goods shall be liable to forfeiture and the shipper or intending
shipper of the goods shall be guilty of an offence and shall be liable on
summary conviction to a fine of £1,000.
PART VA - IMPORTATION AND EXPORTATION OF CASH
123

76A Interpretation of Part VA

(1) In this Part, unless a contrary intention appears —
“cash” means —
(a) notes and coins in any currency;
(b) postal orders;
(c) cheques of any kind, including travellers’ cheques;
(d) bankers’ drafts;
(e) bearer bonds and bearer shares;
(f) a monetary instrument of a type prescribed under subsection (3);
(g) a forged or counterfeit version of any instrument or currency
mentioned in sub-paragraph (a) to (f) of this definition;
“declaration” means a declaration a person is required to make under
section 76C(1), 76CA(2) or (3) or 76CB(5) or (6);124

“disclosure” means a disclosure a person is required to make under section 76B
or section 76C(3) and includes any answer the person gives to a question
asked by an officer under this Part;
“export” and “import” include removals from or to the Island and includes the
transportation of cash from or to the Island in postal packets;125

Customs and Excise Management Act 1986 Section 76


c AT 34 of 1986 Page 71

“money laundering” has the same meaning as in the Proceeds of Crime Act 2008;
“postal packet” has the same meaning as in section 58(1) of the Post Office Act
1993;
126

“prescribed amount”, in respect of cash that is being imported or exported,
means —
(a) Euros 10,000 (or its equivalent in any other currency); or
(b) any other amount prescribed under paragraph (3);
“property obtained through unlawful conduct” has the same meaning as in the
Proceeds of Crime Act 2008;
“sender”, in relation to any postal packet, means the person whose
communication it is;127

“terrorism” has the same meaning as in the Anti-Terrorism and Crime Act 2003;
“unlawful conduct” has the same meaning as in the Proceeds of Crime Act 2008.
(2) Where cash consists of a forged or counterfeit version of any instrument
or currency, it shall be taken, for the purposes of this Part, to have the
value it would have had were it genuine.
(3) The Treasury may by order prescribe —
(a) any type of monetary instrument to be cash for the purposes of
the definition of “cash” in subsection (1); and
(b) any amount for the purposes of the definition of “prescribed
amount” in subsection (1).128

76B Persons exporting or importing goods(0)
129

(1) A person who is exporting or importing goods must—
(a) disclose to an officer if the goods consist of or include cash with a
value in excess of the prescribed amount; and
(b) answer questions posed to him or her by an officer in respect of
any such cash.130

(2) The Treasury may by order prescribe the form and manner in which
disclosures under subsection (1) are to be made.131

76C Persons entering and leaving the Island

(1) A person entering or leaving the Island and carrying, or otherwise
having in their possession or control, cash with a value in excess of the
prescribed amount must declare that value to an officer.
(2) The Treasury must by order prescribe the form and manner in which
declarations under subsection (1) are to be made.
(3) An officer may require a person entering or leaving the Island —
Section 76 Customs and Excise Management Act 1986


Page 72 AT 34 of 1986 c

(a) to disclose the value of any cash —
(i) contained in his or her baggage;
(ii) carried with the person; or
(iii) contained in any vehicle in which the person is travelling;
(b) to answer questions in respect of any such cash; and
(c) to produce his or her baggage for inspection by the officer.
(4) The Treasury may by order prescribe the form and manner in which
disclosures under subsection (3)(a) are to be made.
(5) A person who, when required to produce his or her baggage, refuses or
fails to do so, commits an offence and is liable —
(a) on summary conviction, to custody for a term not exceeding 6
months, or to a fine not exceeding £5,000, or to both; or
(b) on conviction on information, to custody for a term not exceeding
2 years, or to a fine, or to both.
(6) Where an officer reasonably suspects that a person entering or leaving
the Island is carrying cash with a value in excess of the prescribed
amount, the officer may —
(a) where the officer is of the same sex as the person, search the
person; or
(b) request an officer of the same sex as the person to do so.
(7) A person who is to be searched may require to be taken before a justice
of the peace or a superior of the officer who must —
(a) consider the grounds for the officer’s suspicion; and
(b) direct whether the search is to take place.
(8) This section does not require a person to submit to an intimate search or
strip search (within the meaning of section 171).132

76CA Persons sending and receiving cash in postal packets

(1) This section applies where a postal packet contains cash with a value in
excess of the prescribed amount.
(2) Where a postal packet is sent from the Island, the sender must make a
declaration to an officer.
(3) Where a postal packet is sent to the Island, the person to whom the
packet is addressed must make a declaration to an officer upon receiving
the packet.
(4) The Treasury must by order prescribe the form and manner in which
declarations under subsections (2) and (3) are to be made.133

Customs and Excise Management Act 1986 Section 76


c AT 34 of 1986 Page 73

76CB Cash in postal packets

(1) Subsection (2) applies where an officer reasonably suspects that a postal
packet contains cash with a value in excess of the prescribed amount.
(2) The officer may—
(a) request that the Isle of Man Post Office detain and open that
postal packet; and
(b) examine its contents.
(3) Subsections (4) to (6) apply if —
(a) a postal packet examined under subsection (2) contains cash with
a value in excess of the prescribed amount; and
(b) a declaration has not already been made in respect of that cash in
accordance with section 76CA(2) or (3).
(4) The Isle of Man Post Office may continue to detain the cash but the
postal packet and the rest of its contents must be forwarded to the
addressee.
(5) In the case of a packet which is sent to the Island, the person to whom the
packet is addressed must make a declaration to an officer.
(6) In the case of a packet which is sent from the Island, the sender must
make a declaration to an officer.
(7) The Treasury must by order prescribe the form and manner in which
declarations under subsections (5) and (6) are to be made.
(8) Without limiting section 76G, a postal packet that is opened and
examined under this section must be resealed with all of its original
contents and forwarded by the Isle of Man Post Office to the addressee if
—
(a) it does not contain cash with a value in excess of the prescribed
amount; or
(b) a declaration has been received by an officer in respect of that
packet in accordance with subsection (5) or (6).
(9) This section does not affect the operation of any other statutory
provision.134

76CC Sections 76CA and 76CB supplementary

An order under section 76CA(4) or 76CB(7) may make detailed provision in
respect of any matter that the Treasury considers is necessary or expedient to
give further effect to those sections.135

76D Offences in respect of declarations and disclosures

(1) A person who, when required to make a declaration or disclosure —
Section 76 Customs and Excise Management Act 1986


Page 74 AT 34 of 1986 c

(a) refuses to do so; or
(b) makes a declaration or disclosure, orally or in writing, that is
untrue in a material particular,
commits an offence.
(2) A person guilty of an offence under subsection (1) is liable —
(a) on summary conviction, to custody for a term not exceeding 6
months, or to a fine not exceeding £5,000, or to both; or
(b) on conviction on information, to custody for a term not exceeding
2 years, or to a fine, or to both.136

76E Cash on ships and aircraft or in goods

(1) This section applies where an officer reasonably suspects that —
(a) there is on board —
(i) a ship lying within Manx waters; or
(ii) an aircraft at any place within the Island; or
(b) there is contained in any goods being —
(i) imported into the Island; or
(ii) exported from the Island,
cash with a value in excess of the prescribed amount.
(2) The officer may search the ship, aircraft or goods (as the case may be).137

76F Questions and information

(1) The questions that an officer may ask under this Part in respect of cash
include —
(a) questions about the origin of the cash and its intended use; and
(b) questions designed to find out if the cash —
(i) is property obtained through unlawful conduct; or
(ii) is intended to be used for money laundering or other
unlawful conduct or activities related to terrorism.
(2) An officer may require evidence to be produced to the officer’s
satisfaction in support of any information provided under this Part.
(3) The Collector may issue directions in respect of the questions that an
officer may ask under this Part and the manner in which answers are to
be recorded.138

76G Seizure of cash

(1) This section applies where —
Customs and Excise Management Act 1986 Section 76


c AT 34 of 1986 Page 75

(a) a person has refused to make a declaration or disclosure to an
officer;
(b) an officer reasonably suspects that a declaration or disclosure
made to the officer is untrue in a material particular; or
(c) an officer has required evidence to be provided in support of
information provided under this Part and the evidence —
(i) has not been provided; or
(ii) does not, in the officer’s opinion, support the information;
(d) an officer reasonably suspects that any cash that is being imported
or exported —
(i) is property obtained through unlawful conduct; or
(ii) is intended to be used for money laundering or other
unlawful conduct or activities related to terrorism.
(2) The officer may seize any cash, whether or not with a value in excess of
the prescribed amount, to which the refusal, declaration, disclosure,
evidence or suspicion relates.
(3) Where cash is seized under subsection (2), sections 47 to 54 of the
Proceeds of Crime Act 2008 apply as if that cash had been seized under
section 46 of that Act.139

76H Notice of seizure of cash to be given

(1) An officer who seizes cash under section 76G must give written notice of
the seizure as soon as reasonably practicable.
(2) Subject to subsection (2A), the notice must be given to the person who,
immediately before the seizure of the cash —
(a) had possession of the cash; or
(b) was, in the officer’s opinion, in possession of the cash.140

(2A) In the case of cash contained in a postal packet, notice must be given to—
(a) the sender (if known); and
(b) the addressee.141

(3) The notice must —
(a) state that the cash has been seized under this Part;
(b) contain sufficient particulars of the cash to allow it to be
identified; and
(c) contain particulars of the action that may be taken to recover the
cash.142

Section 77 Customs and Excise Management Act 1986


Page 76 AT 34 of 1986 c

76I No excuse from complying with a requirement under Part VA

(1) A person is not excused from complying with a requirement under this
Part on the ground that —
(a) to do so might incriminate the person or the person’s spouse or
civil partner of an offence; or
(b) the answer to the question concerned may be the subject of legal
professional privilege or any other legal privilege.
(2) However, a statement or admission made in so complying is not
admissible in evidence against either of them in proceedings for any
offence other than perjury.
(3) For the avoidance of doubt, subsection (2) does not limit section 76G or
the exercise of a power under any other statutory provision.143

PART VI – CUSTOMS AND EXCISE CONTROL:

SUPPLEMENTARY PROVISIONS

Special requirements as to movement of certain goods
77 Explosives

[P1979/2/75]
(1) No goods which are explosives shall be loaded into any ship or aircraft
for exportation or shipped for carriage coastwise as cargo, until due
entry has been made of the goods in such form and manner and
containing such particulars as the Treasury may direct.
(2) In subsection (1), “explosives” has the meaning given by section 3 of the
Dangerous Goods Act 1928.
(3) Without prejudice to sections 49 and 51, any goods required to be
entered under this section which are loaded or shipped as mentioned in
subsection (1) without being entered under this section shall be liable to
forfeiture, and the exporter or, as the case may be, shipper shall be guilty
of an offence liable on summary conviction to a fine of £1,000.
Keeping and preservation of records
77A Records relating to importation and exportation

(1) Every person who is concerned (in whatever capacity) in the importation
or exportation of goods of which for that purpose an entry is required by
regulation 5 of the Customs Controls on Importation of Goods
Regulations 1991 or an entry or specification is required by or under this
Act shall keep such records as the Treasury may require.144

Customs and Excise Management Act 1986 Section 77


c AT 34 of 1986 Page 77

(2) The Treasury may require any records kept in pursuance of this section
to be preserved for such period not exceeding four years as it may
require.
(3) The duty under this section to preserve records may be discharged by
the preservation of the information contained therein by such means as
the Treasury may approve; and where that information is so preserved a
copy of any document forming part of the records shall, subject to the
following provisions of this section, be admissible in evidence in any
proceedings, whether civil or criminal, to the same extent as the records
themselves.
(4) The Treasury may, as a condition of an approval under subsection (3) of
any means of preserving information, impose such requirements as
appear to it necessary for securing that the information will be as readily
available to it as if the records themselves had been preserved.
(5) The Treasury may at any time for reasonable cause revoke or vary the
conditions of any approval given under subsection (3).
(6) A statement contained in a document produced by a computer shall not
by virtue of subsection (3) be admissible in evidence in criminal
proceedings except in accordance with Chapter I of Part 1 of the Criminal
Justice Act 1991.145

77B Records relating to firearms

(1) Every person who is concerned (in whatever capacity) in the importation
or exportation of weapons or firearms within the meaning of Council
Directive 91/477/EEC (control of acquisition and possession of such
goods) shall keep such records as the Treasury may require for the
purposes of that Directive.
(2) Subsections (2) to (6) of section 77A shall apply in relation to any
requirement under this section and to the records kept in pursuance of
this section as they apply in relation to any requirement under that
section and to the records kept in pursuance of that section.146

77C Records relating to goods subject to certain transit arrangements

(1) Every person who is concerned (in whatever capacity) in the importation
or exportation of goods which are subject to the transit arrangements set
out in Title II of Part II of Commission Regulation (EEC) No. 2454/93
shall keep such records as the Treasury may require for the purposes of
Article 324 of that Regulation (verification of procedures and
documents).147

(2) Subsections (2) to (6) of section 77A shall apply in relation to any
requirement under this section and to the records kept in pursuance of
Section 78 Customs and Excise Management Act 1986


Page 78 AT 34 of 1986 c

this section as they apply in relation to any requirement under that
section and to the records kept in pursuance of that section.148

Additional provisions as to information
78 Information in relation to goods imported or exported

[P1979/2/77]
(1) An officer may require any person —
(a) concerned with the shipment for carriage coastwise of goods of
which for that purpose an entry is required by regulation 5 of the
Customs Controls on Importation of Goods Regulations 1991 or
an entry or specification is required by or under this Act; or149

(b) concerned in the carriage, unloading, landing or loading of goods
which are being or have been imported or exported,
to furnish in such form as the officer may require any information
relating to the goods and to produce and allow the officer to inspect and
take extracts from or make copies of any invoice, bill of lading or other
book or document whatsoever relating to the goods.
(2) If any person without reasonable cause fails to comply with a
requirement imposed on him under subsection (1) he shall be guilty of an
offence and shall be liable on summary conviction to a fine of £1,000.
(3) Where any prohibition or restriction to which this subsection applies,
that is to say, any prohibition or restriction under or by virtue of any
statutory provision with respect to —
(a) the exportation of goods to any particular destination; or
(b) the exportation of goods of any particular class or description to
any particular destination,
is for the time being in force, then, if any person about to ship for
exportation or to export any goods or, as the case may be, any goods of
that class or description in the course of making entry thereof before
shipment or exportation makes declaration as to the ultimate destination
thereof, and the Treasury has reason to suspect that the declaration is
untrue in any material particular, the goods may be detained until the
Treasury is satisfied as to the truth of the declaration, and if it is not so
satisfied the goods shall be liable to forfeiture.
(4) Any person concerned in the exportation of any goods which are subject
to any prohibition or restriction to which subsection (3) applies shall, if
so required by the Treasury, satisfy the Treasury that those goods have
not reached any destination other than that mentioned in the entry
delivered in respect of the goods.
(5) If any person required under subsection (4) to satisfy the Treasury as
mentioned in that subsection fails to do so, then, unless he proves —
Customs and Excise Management Act 1986 Section 78


c AT 34 of 1986 Page 79

(a) that he did not consent to or connive at the goods reaching any
destination other than that mentioned in the entry delivered in
respect of the goods; and
(b) that he took all reasonable steps to secure that the ultimate
destination of the goods was not other than that so mentioned,
he shall be guilty of an offence and shall be liable on summary conviction
to a fine of three times the value of the goods or £1,000, whichever is the
greater.
78A Information powers

(1) Every person who is concerned (in whatever capacity) in the importation
or exportation of goods for which for that purpose an entry is required
by regulation 5 of the Customs Controls on Importation of Goods
Regulations 1991 or an entry or specification is required by or under this
Act, shall —
(a) furnish to the Treasury, within such time and in such form as it
may require, such information relating to the goods or to the
importation or exportation as the Treasury may specify; and
(b) if so required by an officer, produce or cause to be produced for
inspection by the officer —
(i) at the principal place of business of the person upon whom
the demand is made or at such other place as the officer
may require; and
(ii) at such time as the officer may require,
any documents relating to the goods or to the importation or
exportation.150

(2) Where, by virtue of subsection (1), an officer has power to require the
production of any documents from any such person as is referred to in
that subsection, he shall have the like power to require production of the
documents concerned from any other person who appears to the officer
to be in possession of them; but where any such other person claims a
lien on any document produced by him, the production shall be without
prejudice to the lien.
(3) An officer may take copies of, or make extracts from, any document
produced under subsection (1) or (2).
(4) If it appears to him to be necessary to do so, an officer may, at a
reasonable time and for a reasonable period, remove any document
produced under subsection (1) or (2) and shall, on request, provide a
receipt for any document so removed; and where a lien is claimed on a
document produced under subsection (2),the removal of the document
under this subsection shall not be regarded as breaking the lien.
Section 78 Customs and Excise Management Act 1986


Page 80 AT 34 of 1986 c

(5) Where a document removed by an officer under subsection (4) is
reasonably required for the proper conduct of a business, the officer
shall, as soon as practicable, provide a copy of the document, free of
charge, to the person by whom it was produced or caused to be
produced.
(6) Where any documents removed under the powers conferred by this
section are lost or damaged, the Treasury shall be liable to compensate
their owner for any expenses reasonably incurred by him in replacing or
repairing the documents.
(7) If any person fails to comply with a requirement under this section, he
shall be liable on summary conviction to a penalty of £1,000.151

78B Information powers relating to firearms

(1) Every person who is concerned (in whatever capacity) in the importation
or exportation of weapons or firearms within the meaning of the
Directive mentioned in section 77B(1) shall —
(a) furnish to the Treasury, within such time and in such form as it
may reasonably require, such information relating to such goods
or to the importation or exportation as the Treasury may specify
for the purposes of that Directive; and
(b) if so required by an officer for such purposes, produce or cause to
be produced for inspection by the officer —
(i) at the principal place of business of the person upon whom
the demand is made or at such other place as the officer
may reasonably require, and
(ii) at such time as the officer may reasonably require,
any documents relating to such goods or to the importation or
exportation.
(2) Subsections (2) to (7) of section 78A shall apply in relation to any
requirement under this section as they apply in relation to any
requirement under that section.152

78C Information powers relating to goods subject to certain transit

arrangements

(1) Every person who is concerned (in whatever capacity) in the importation
or exportation of goods which are subject to the transit arrangements set
out in the Commission Regulation mentioned in section 77C(1) shall —
(a) furnish to the Treasury, within such time and in such form as it
may reasonable require, such information relating to the goods or
to the importation or exportation as the Treasury may specify for
the purposes of Article 324 that Regulation (verification of
procedures and documents); and153

Customs and Excise Management Act 1986 Section 79


c AT 34 of 1986 Page 81

(b) if so required by an officer for such purposes, produce or cause to
be produced for inspection by the officer —
(i) at the principal place of business of the person upon whom
the demand is made or at such other place as the officer
may reasonably require, and
(ii) at such time as the officer may reasonably require,
any documents relating to such goods or to the importation or
exportation.
(2) Subsections (2) to (7) of section 78A shall apply in relation to any
requirement under this section as they apply in relation to any
requirement under that section.154

79 Customs and excise control of persons entering or leaving the Island

[P1979/2/78]
(1) Subject to subsection (2), any person entering the Island shall, at such
place and in such manner as the Treasury may direct, declare any thing
contained in his baggage or carried with him which —
(a) he has obtained outside the Island; or
(b) being dutiable goods or chargeable goods, he has obtained in the
Island without payment of duty or tax,
and in respect of which he is not entitled to exemption from duty and tax
by virtue of any order under section 11 of the Customs and Excise Duties
(General Reliefs) Act 1986 (personal reliefs).
(2) Subsection (1) does not apply to a person entering the Island from the
United Kingdom as respects anything obtained by him in the United
Kingdom unless it is chargeable there with duty or value added tax and
he has obtained it without payment of the duty or value added tax.
(2A) Subsection (1) does not apply to a person entering the Isle of Man from a
member State, except —
(a) where he arrives at a customs and excise airport in an aircraft in
which he began his journey in a place outside the member States;
or
(b) as respects such of his baggage as —
(i) is carried in the hold of the aircraft in which he arrives at a
customs and excise airport, and
(ii) notwithstanding that it was transferred on one or more
occasions from aircraft to aircraft at an airport in a member
State,
began its journey by air from a place outside the member States.155

(3) In subsection (1) —
Section 80 Customs and Excise Management Act 1986


Page 82 AT 34 of 1986 c

“chargeable goods” means goods on the importation of which value added tax
is chargeable or goods obtained in the Island before 1st April 1973 which
are chargeable goods within the meaning of the Purchase Tax Act 1949;
“tax” means value added tax or purchase tax.
(4) Any person entering or leaving the Island shall answer such questions as
the proper officer may put to him with respect to his baggage and any
thing contained therein or carried with him, and shall, if required by the
proper officer, produce that baggage and any such thing for examination
at such place as the Treasury may direct.
(4A) Subject to subsection (2), where the journey of a person arriving by air in
the Island or the United Kingdom is continued or resumed by air to a
destination in the Island which is not the place where he is regarded for
the purposes of this section as entering the Island or the United
Kingdom, subsections (1), (3) and (4) shall apply in relation to that
person on his arrival at that destination as they apply in relation to a
person entering the Island.156

(5) Any person failing to declare any thing or to produce any baggage or
thing as required by this section shall be guilty of an offence and shall be
liable on summary conviction to a fine of three times the value of the
thing not declared or of the baggage or thing not produced, as the case
may be, or £1,000, whichever is greater.
(6) Any thing chargeable with any duty or tax which is found concealed, or
is not declared, and any thing which is being taken into or out of the
Island contrary to any prohibition or restriction for the time being in
force with respect thereto under or by virtue of any statutory provision,
shall be liable to forfeiture.
80 Power to require evidence in support of information

[P1979/2/79]
(1) The Treasury may, if it considers it necessary, require evidence to be
produced to its satisfaction in support of any information required by or
under Parts II to VI to be provided in respect of goods imported or
exported.
(2) Without prejudice to subsection (1) where any question as to the duties
chargeable on any imported goods, or the operation of any prohibition or
restriction on importation, depends on any question as to the place from
which the goods were consigned, or any question where they or other
goods are to be treated as grown, manufactured or produced, or any
question as to payments made or relief from duty allowed in any country
or territory, then —
(a) the Treasury may require the importer of the goods to furnish to
it, in such form as it may prescribe, proof of —
Customs and Excise Management Act 1986 Section 81


c AT 34 of 1986 Page 83

(i) any statement made to it as to any fact necessary to
determine that question, or
(ii) the accuracy of any certificate or other document furnished
in connection with the importation of the goods and
relating to the matter in issue,
and if proof is not furnished to its satisfaction the question may be
determined without regard to that statement or to that certificate
or document; and
(b) if in any proceedings relating to the goods or to the duty
chargeable thereon the accuracy of any such certificate or
document comes in question, it shall be for the person relying on
it to furnish proof of its accuracy.
81 Power to require information or production of documents where origin

of goods exported is evidenced under EU law or practice
157

[P1979/2/80]
(1) Where on the exportation of any goods from the Island there has been
furnished for the purpose of any Community requirement or practice
any certificate or other evidence as to the origin of those goods, or as to
payments made or relief from duty allowed in any country or territory,
then, for the purpose of verifying or investigating that certificate or
evidence, the Treasury or an officer may require the exporter, or any
other person appearing to the Treasury or officer to have been concerned
in any way with the goods, or with any goods from which, directly or
indirectly, they have been produced or manufactured, or to have been
concerned with the obtaining or furnishing of the certificate or
evidence, —
(a) to furnish such information, in such form and within such time, as
the Treasury or officer may specify in the requirement; or
(b) to produce for inspection, and to allow the taking of copies or
extracts from, such invoices, bills of lading, books or documents
as may be so specified.
(2) Any person who, without reasonable cause, fails to comply with a
requirement imposed on him under subsection (1) shall be guilty of an
offence and shall be liable on summary conviction to a fine of £1,000.
Prevention of smuggling
82 Power to regulate small craft

[P1979/2/81]
(1) In this section “small ships” means —
(a) ships not exceeding 100 tons register; and
Section 83 Customs and Excise Management Act 1986


Page 84 AT 34 of 1986 c

(b) hovercraft, of whatever size.
(2) The Treasury may make general regulations with respect to small ships
and any such regulations may in particular make provision as to the
purposes for which and the limits within which such ships may be used.
(3) Different provision may be made by regulations under this section for
different classes or descriptions of small ships.
(4) The Treasury may, in respect of any small ship, grant a licence
exempting that ship from all or any of the provisions of any regulations
made under this section.
(5) Any such licence may be granted for such period, for such purposes and
subject to such conditions and restrictions as the Treasury sees fit, and
may be revoked at any time by the Treasury.
(6) Any small ship which, except under and in accordance with the terms of
a licence granted under this section, is used contrary to any regulation
made under this section, and any ship granted such a licence which is
found not to have that licence on board, shall be liable to forfeiture.
(7) Every boat belonging to a British ship and every other vessel not
exceeding 100 tons register, not being a fishing boat entered in the
fishing boat register under the Merchant Shipping Act 1894 (an Act of
Parliament) as that Act has effect in the Island, and every hovercraft,
shall be marked in such manner as the Department of Infrastructure after
consultation with the Treasury may direct, and any such boat, vessel or
hovercraft which is not so marked shall be liable to forfeiture.158

83 Power to haul up revenue vessels, patrol coasts, etc

[P1979/2/82]
(1) The person in command or charge of any vessel in the service of Her
Majesty or the Government which is engaged in the prevention of
smuggling —
(a) may haul up and leave that vessel on any part of the coast or of
the shore or bank of any river or creek; and
(b) may moor that vessel at any place below high water mark on any
part of the coast or of any such shore or bank.
(2) Any officer and any person acting in aid of an officer or otherwise duly
engaged in the prevention of smuggling may for that purpose patrol
upon and pass freely along and over any part of the coast or of the shore
or bank of any river or creek, over any railway or aerodrome or land
adjoining any aerodrome.
(3) Nothing in this section shall authorise the use of or entry into any garden
or pleasure ground.
Customs and Excise Management Act 1986 Section 84


c AT 34 of 1986 Page 85

84 Penalty for removing seals, etc

[P1979/2/83]
(1) Where, in pursuance of any power conferred by the customs and excise
Acts or of any requirement imposed by or under those Acts, a seal, lock
or mark is used to secure or identify any goods for any of the purposes of
those Acts and —
(a) at any time while the goods are in the Island or within the limits
of any port or on passage between ports in the Island or between
a port in the Island and a port in the United Kingdom the seal,
lock or mark is wilfully and prematurely removed or tampered
with by any person; or
(b) at any time before the seal, lock or mark is lawfully removed, any
of the goods are wilfully removed by any person,
that person and the person then in charge of the goods shall each be
guilty of an offence and shall be liable on summary conviction to a fine of
£2,500.
(2) For the purposes of subsection (1), goods in a ship or aircraft shall be
deemed to be in the charge of the master of the ship or commander of the
aircraft.
(3) Where, in pursuance of any Community requirement or practice which
relates to the movement of goods between countries or of any
international agreement to which the United Kingdom is a party and
which extends to the Island, and which so relates —
(a) a seal, lock or mark is used (whether in the Island or elsewhere) to
secure or identify any goods for customs or excise purposes; and
(b) at any time while the goods are in the Island, the seal, lock or
mark is wilfully and prematurely removed or tampered with by
any person,
that person and the person then in charge of the goods shall each be
guilty of an offence and shall be liable on summary conviction to a fine of
£2,500.
85 Penalty for signalling to smugglers

[P1979/2/84]
(1) In this section reference to a “prohibited signal” or a “prohibited
message” are references to a signal or message connected with the
smuggling or intended smuggling of goods into or out of the Island.
(2) Any person who by any means makes any prohibited signal or transmits
any prohibited message from any part of the Island or from any ship or
aircraft for the information of a person in any ship or aircraft or across
the boundary shall be guilty of an offence and shall be liable on
summary conviction to a fine of £1,000, or to imprisonment for a term not
Section 86 Customs and Excise Management Act 1986


Page 86 AT 34 of 1986 c

exceeding 6 months, or to both, and may be arrested; and any equipment
or apparatus used for sending the signal or message shall be liable to
forfeiture.159

(3) Subsection (2) applies whether or not the person for whom the signal or
message is intended is in a position to receive it or is actually engaged at
the time in smuggling goods.
(4) If, in any proceedings under subsection (2), any question arises as to
whether any signal or message was a prohibited signal or message, the
burden or proof shall lie upon the defendant or claimant.
(5) If any officer or constable or any member of Her Majesty’s armed forces
or coastguard has reasonable grounds for suspecting that any prohibited
signal or message is being or is about to be made or transmitted from any
ship, aircraft, vehicle, house or place, he may board or enter that ship,
aircraft, vehicle, house or place and take such steps as are reasonably
necessary to stop or prevent the sending of the signal or message.
86 Penalty for interfering with revenue vessels, etc

[P1979/2/85]
(1) Any person who save for just and sufficient cause interferes in any way
with any ship, aircraft, vehicle, buoy, anchor, chain, rope or mark which
is being used for the purposes of any functions of the Treasury under
Parts II to VI shall be guilty of an offence and shall be liable on summary
conviction to a fine of £200.
(2) Any person who fires upon any vessel, aircraft or vehicle in the service of
Her Majesty or the Government while that vessel, aircraft or vehicle is
engaged in the prevention of smuggling shall be guilty of an offence and
shall be liable on conviction on information to imprisonment for a term
not exceeding 5 years.
87 Special penalty where offender armed or disguised

[P1979/2/86]
Any person concerned in the movement, carriage or concealment of goods —
(a) contrary to or for the purpose of contravening any prohibition or
restriction for the time being in force under or by virtue of any
statutory provision with respect to the importation or exportation
thereof; or
(b) without payment having been made of or security given for any
duty payable thereon,
who, while so concerned, is armed with any offensive weapon or
disguised in any way, and any person so armed or disguised found in
the Island in possession of any goods liable to forfeiture under any
provision of the customs and excise Acts relating to imported goods or
Customs and Excise Management Act 1986 Section 88


c AT 34 of 1986 Page 87

prohibited or restricted goods, shall be guilty of an offence and shall be
liable on conviction on information to imprisonment for a term not
exceeding 3 years and may be arrested.160

88 Penalty for offering goods for sale as smuggled goods

[P1979/2/87]
If any person offers any goods for sale as having been imported without
payment of duty, or as having been otherwise unlawfully imported, then,
whether or not the goods were so imported or were in fact chargeable with
duty, the goods shall be liable to forfeiture and the person so offering them for
sale shall be guilty of an offence and shall be liable on summary conviction to a
fine of three times the value of the goods or £1,000, whichever is the greater, and
may be arrested.161

Forfeiture of ships, etc. for certain offences
89 Forfeiture of ship, aircraft or vehicle constructed, etc for concealing

goods

[P1979/2/88]
Where —
(a) a ship is or has been in Manx waters; or162

(b) an aircraft is or has been at any place, whether on land or on
water, in the Island; or
(c) a vehicle is or has been within the limits of any port or at any
aerodrome,
while constructed, adapted, altered or fitted in any manner for the
purposes of concealing goods, that ship, aircraft or vehicle shall be liable
to forfeiture.
90 Forfeiture of ship jettisoning cargo, etc

[P1979/2/89]
(1) If any part of the cargo of a ship is thrown overboard or is staved or
destroyed to prevent seizure —
(a) while the ship is in Manx waters; or163

(b) where the ship, having been properly summoned to bring to by
any vessel in the service of Her Majesty or the Government, fails
so to do and chase is given, at any time during the chase,
the ship shall be liable to forfeiture.
(2) For the purposes of this section a ship shall be deemed to have been
property summoned to bring to —
Section 91 Customs and Excise Management Act 1986


Page 88 AT 34 of 1986 c

(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 Manx waters.164

91 Forfeiture of ship or aircraft unable to account for missing cargo

[P1979/2/90]
Where a ship has been within the limits of any port in the Island or the United
Kingdom, or an aircraft has been in the Island or the United Kingdom, with a
cargo on board and a substantial part of that cargo is afterwards found in the
Island to be missing, then, if the master of the ship or commander of the aircraft
fails to account therefor to the satisfaction of the Treasury, the ship or aircraft
shall be liable to forfeiture.
92 Ships failing to bring to

[P1979/2/91]
(1) If, save for just and sufficient cause, any ship which is liable to forfeiture
or examination under or by virtue of any provision of the Customs and
Excise Acts 1986 does not bring to when required to do so, the master of
the ship shall be guilty of an offence and shall be liable on summary
conviction to a fine of £500.
(2) Where any ship liable to forfeiture or examination as aforesaid has failed
to bring to when required to do so and chase has been given thereto by
any vessel in the service of Her Majesty or the Government and, after the
commander of that vessel has hoisted the proper ensign and caused a
gun to be fired as a signal, the ship still fails to bring to, the ship may be
fired upon.
PART VII – WAREHOUSES AND QUEEN’S WAREHOUSES

AND RELATED PROVISIONS ABOUT PIPE-LINES

93 Approval of warehouses

[P1979/2/92]
(1) The Treasury may approve, for such periods and subject to such
conditions as it thinks fit, places of security for the deposit, keeping and
securing —
(a) of imported goods chargeable as such with excise duty (whether
or not also chargeable with customs duty) without payment of the
excise duty;
(b) of goods for exportation or for use as stores, being goods not
eligible for home use;
Customs and Excise Management Act 1986 Section 93


c AT 34 of 1986 Page 89

(c) of goods manufactured or produced in the Island or the United
Kingdom and permitted by or under the customs and excise Acts
to be warehoused without payment of any duty of excise
chargeable thereon;
(d) of goods imported into the Island or manufactured or produced in
the Island or the United Kingdom and permitted by or under the
customs and excise Acts to be warehoused on drawback,
subject to and in accordance with warehousing regulations; and any
place of security so approved is referred to in this Act as an “excise
warehouse”.
(2) Functions with respect to the approval of warehouses for the purposes of
Article 38 of Commission Regulation (EEC) No. 3665/87 shall be
exercised by the Treasury; and a warehouse approved by it for such
purposes is referred to in this Act as a “victualling warehouse”.165

(3) The same place may be approved under this section both as a victualling
and as an excise warehouse.166

(4) Notwithstanding subsection (2) and the terms of the approval of the
warehouse but subject to directions under subsection (5), goods of the
following descriptions, not being goods chargeable with excise duty
which has not been paid, that is to say —
(a) goods originating in member States;
(b) goods which are in free circulation in member States; and
(c) goods placed on importation under a customs procedure (other
than warehouse) involving the suspension of, or the giving of
relief from, customs duties,
may be kept, without being warehoused, in a victualling warehouse.167

(5) The Treasury may from time to time give directions —
(a) as to the goods which may or may not be deposited in any
particular warehouse or class of warehouse;
(b) as to the part of any warehouse in which any class or description
of goods may be kept or secured.
(6) If, after the approval of a warehouse as an excise warehouse, the
occupier thereof makes without the previous consent of the Treasury any
alteration therein or addition thereto, the making of the alteration or
addition shall attract a penalty under section 9 of the Finance Act 1994
(civil penalties).168

(7) The Treasury may at any time for reasonable cause revoke or vary the
terms of their approval of any warehouse under this section.
(8) Where any person contravenes or fails to comply with any condition
imposed or direction given by the Treasury under this section, his
Section 94 Customs and Excise Management Act 1986


Page 90 AT 34 of 1986 c

contravention or failure to comply shall attract a penalty under section 9
of the Finance Act 1994 (civil penalties).169

94 Regulation of warehouses and warehoused goods

[P1979/2/93]
(1) The Treasury may by regulations under this section (referred to in this
Act as “warehousing regulations”) —
(a) prohibit the deposit or keeping of goods in a warehouse except
where the occupier of the warehouse has been approved by the
Treasury in accordance with the regulations and where such
conditions as may be prescribed in relation to that occupier are
satisfied;
(b) otherwise regulate the deposit, keeping, securing and treatment of
goods in a warehouse;
(c) make provision with respect to goods which are required to be
deposited in a warehouse;
(d) regulate the removal of goods from a warehouse and make
provision with respect to goods which have lawfully been
permitted to be removed from a warehouse without payment of
duty; and
(e) make provision, in relation to goods which have been
warehoused or are required to be deposited in a warehouse with
respect to the keeping, preservation and production of records
and the furnishing of information.170

(2) Warehousing regulations may, without prejudice to the generality of
subsection (1), include provisions —
(a) imposing or providing for the imposition under the regulations of
conditions and restrictions subject to which goods may be
deposited in, secured in, kept in or removed from warehouse or
made available there to their owner for any prescribed purpose;

(b) requiring goods deposited in warehouse to be produced to or
made available for inspection by an officer on request by him;
(c) permitting the carrying out on warehoused goods of such
operations as may be prescribed by or allowed under the
regulations in such manner and subject to such conditions and
restrictions as may be imposed by or under the regulations;171

(d) for determining, for the purpose of charging or securing the
payment of duty, the duties of customs or excise and the rates
thereof to be applied to warehoused goods (other than goods
falling within section 98(2)(b)) and in that connection —
Customs and Excise Management Act 1986 Section 94


c AT 34 of 1986 Page 91

(i) for determining the time by reference to which
warehoused goods are to be classified;
(ii) for determining the time at which warehoused goods are
to be treated as having been removed from warehouse;
(iii) for ascertaining the quantity which is to be taken as the
quantity of warehoused goods;
(da) providing for all or any prescribed purposes of the customs and
excise Acts —
(i) for goods to be treated as warehoused where in a
prescribed case they are in the custody or under the control
of an approved occupier of a warehouse; and
(ii) for goods to be treated, at such times before the excise duty
point for those goods as may be prescribed or as may be
determined under the regulations, as goods which are
required to be deposited in a warehouse;172

(db) providing for the revocation of the approval under regulations of
any occupier of a warehouse and applying, with modifications,
any of the provisions of section 99 in relation to such a revocation
or to cases where such an approval is not renewed;173

(e) enabling the Treasury to allow goods to be removed from
warehouse without payment of duty in which circumstances and
subject to such conditions as it may determine;
(f) providing that goods which are required to be deposited in a
warehouse, or which have been lawfully permitted to be removed
from warehouse without payment of duty, are to be treated as if,
for all or any prescribed purposes of the customs and excise Acts,
they were warehoused;174

(g) permitting goods to be destroyed or abandoned to the Treasury
without payment of customs duty in such circumstances and
subject to such conditions as it may determine;
(ga) requiring goods which are required to be deposited in a
warehouse or which have lawfully been permitted to be removed
from a warehouse without payment of duty to be accompanied by
such documents in such form and containing such particulars as
may be prescribed;175

(gb) imposing or providing for the imposition under the regulations of
requirements on persons concerned in any prescribed respect
with the carriage of such goods to keep and preserve the
documents that are required to accompany the goods;176

(gc) imposing or providing for the imposition under the regulations of
requirements on a person so concerned to produce or cause to be
produced any documents which are required to accompany any
goods, by virtue of paragraph (ga) to an officer when required to
Section 94 Customs and Excise Management Act 1986


Page 92 AT 34 of 1986 c

do so for the purpose of allowing the officer to inspect them, to
copy or take extracts from them or to remove them at a reasonable
time and for a reasonable period;177

(h) imposing or providing for the imposition under the regulations of
requirements on the occupier of a warehouse or the proprietor of
goods in a warehouse or goods which have been or are required
to be deposited in warehouse to keep and preserve such records
as may be prescribed relating to his occupation of the warehouse
or proprietorship of the goods;178

(i) imposing or providing for the imposition under the regulations of
requirements on such an occupier or proprietor to preserve all
other records kept by him for the purposes of any relevant
business or activity, except any records which (or records of a
class which) the Treasury specifies as not needing preservation;
(j) imposing or providing for the imposition under the regulations of
requirements on such an occupier or proprietor to produce or
cause to be produced any records which he has been required to
preserve by virtue of paragraph (g) or (h) to an officer when
required to do so for the purpose of allowing the officer to inspect
them, to copy or take extracts from them or to remove them at a
reasonable time and for a reasonable period;
(k) imposing or providing for the imposition under the regulations of
requirements on such an occupier or proprietor to furnish the
Treasury with any information relating to any relevant business
or activity which they specify as information which it thinks it is
necessary or expedient for it to be given for the protection of the
revenue;
(l) allowing a requirement to preserve any records which has been
imposed by virtue of paragraph (h) to be discharged by the
preservation in a form approved by the Treasury of the
information contained in the records;
and may contain such incidental or supplementary provisions as the
Treasury thinks necessary or expedient for the protection of the revenue.
In this subsection “relevant business or activity”179
means, in relation to
an occupier or proprietor, any business or activity of his which includes
occupation of a warehouse or (as the case may be) proprietorship of
goods in a warehouse or goods which have been or are required to be
deposited in warehouse, where the goods are of a kind in which the
proprietor trades or deals.
(3) Where any documents or records removed under the powers conferred
by subsection (2)(gc) or (j) are lost or damaged the Treasury shall be
liable to compensate their owner for any expenses reasonably incurred
by him in replacing or repairing the documents or records.180

Customs and Excise Management Act 1986 Section 95


c AT 34 of 1986 Page 93

(4) Warehousing regulations may make provision about the removal of
goods from one warehouse to another or from one part of a warehouse to
another part or for treating goods remaining in a warehouse as if, for all
or any prescribed purposes of the customs and excise Acts, they bad
been so removed; and regulations about the removal of goods may, for
all or any prescribed purposes of those Acts, include provision for
treating the goods as having been warehoused or removed from
warehouse (where they would not otherwise be so treated).
(5) Warehousing regulations made by virtue of paragraph (a) or (c) of
subsection (2) may also provide for the forfeiture of goods in the event of
non-compliance with any condition or restriction imposed by virtue of
that paragraph or in the event of the carrying out of any operation on
warehoused goods which is not by virtue of the said paragraph (c)
permitted to be carried out in warehouse.
(5A) Warehousing regulations made by virtue of any of paragraphs (ga) to
(gc) or (h) to (j) of subsection (2) may also provide for the forfeiture of the
goods in question in the event of any contravention of, or non-
compliance with, any requirements imposed by or under the regulations
with respect to any documents or records relating to prescribed goods.181

(6) If any person fails to comply with any warehousing regulation or with
any condition, restriction or requirement imposed under a warehousing
regulation his failure to comply shall attract a penalty under section 9 of
the Finance Act 1994 (civil penalties).182

(7) In this section —
(a) “prescribed” means prescribed by warehousing regulations;
(b) references to goods which are required to be deposited in a
warehouse are references to goods which have been entered for
warehousing on importation, which have been removed from a
producer’s premises for warehousing without payment of duty or
which are to be warehoused on drawback or which are otherwise
to be treated by virtue of subsection (2)(da)(ii) as goods which are
required to be deposited in a warehouse.183

95 Deficiency in warehoused goods

[P1979/2/94]
(1) This section applies where goods have been warehoused and, before
they are lawfully removed from warehouse in accordance with a proper
clearance thereof, they are found to be missing or deficient.
(2) In any case where this section applies, unless it is shown to the
satisfaction of the Treasury that the absence of or deficiency in the goods
can be accounted for by natural waste or other legitimate cause, the
Treasury may —
Section 95 Customs and Excise Management Act 1986


Page 94 AT 34 of 1986 c

(a) require the occupier of the warehouse or the proprietor of the
goods to pay immediately any duty, other than excise duty,
chargeable or deemed under warehousing regulations to be
chargeable on the relevant goods or, in the case of goods
warehoused on drawback which could not lawfully be entered for
home use, an amount equal to any drawback or allowance of such
duty paid in respect of the relevant goods;
(b) assess, as being excise duty due from the occupier of the
warehouse or the proprietor of the goods, the excise duty
chargeable or deemed under warehousing regulations to be
chargeable on the relevant goods or, in the case of goods
warehoused on drawback which could not lawfully be entered for
home use, an amount equal to any drawback or allowance of
excise duty paid in respect of the relevant goods.184

(2A) Where the Treasury makes an assessment under subsection (2)(b) it shall
notify the person assessed or his representative accordingly.185

(3) If, on the written demand of an officer, the occupier of the warehouse or
the proprietor of the goods refuses to pay any sum which he is required
to pay under subsection (2)(a) he shall in addition be guilty of an offence
and shall be liable on summary conviction to a fine of double that sum.186

(3A) If —
(a) the occupier of the warehouse or the proprietor of the goods
refuses to pay any amount of excise duty to which he has been
assessed under subsection (2)(b), and
(b) the conditions set out in subsection (3B) are fulfilled,
he shall be liable on summary conviction to a penalty of double that
amount.187

(3B) The conditions are that —
(a) the period of 30 days for accepting an offer of review under
section 15C of the Finance Act 1994 (of Parliament) or for
appealing against the decision under section 16 of that Act has
expired;188

(b) on any review under Chapter II of Part I of that Act the Treasury’s
decision (“the original decision”) in relation to the assessment has
been confirmed (or treated as confirmed by virtue of
section 15F(8) of that Act), or confirmed subject only to a
reduction in the amount of duty due under the assessment; and189

(c) the final result of any appeal under section 16 of that Act, or of
any further appeal, is that the original decision has been
confirmed, subject only to any reduction in the amount of duty
due under the assessment; and “final result” means the result of
the last of any such appeals, against which no appeal may be
Customs and Excise Management Act 1986 Section 96


c AT 34 of 1986 Page 95

made (whether because of expiry of time or for any other
reason).190

(3C) Where the amount of excise duty due under subsection (2)(b) is reduced
in consequence of a review or appeal, the penalty to which the person
assessed is liable under subsection (3A) shall be a penalty of double the
reduced amount.191

(4) This section has effect without prejudice to any fine, or forfeiture
incurred under any other provision of the customs and excise Acts.
(4A) In this section “the relevant goods” means the missing goods or the
whole or any part of the deficiency, as the Treasury sees fit.192

(5) The preceding provisions of this section so far as they have effect for —
(a) fixing the excise duty point for any goods chargeable with a duty
of excise; or
(b) determining the person on whom any liability to pay any such
duty is to fall,
shall have effect subject to the provisions of any regulations under
section 143A of this Act; and accordingly, the power to make regulations
under that section shall include power, for the purposes of, or in
connection with, the making of any provision falling within
paragraph (a) or (b), to modify any of the preceding provisions of this
section and the provisions of section 96.193

96 Deficiency in goods occurring in course of removal from warehouse

without payment of duty

[P1979/2/95]
(1) Where any goods have been lawfully permitted to be taken from a
warehouse without payment of duty for removal to another warehouse
or to some other place, section 95 shall, subject to subsection (2) and to
any such regulations as are mentioned in subsection (5) of that section,
have effect in relation to those goods in the course of that removal as if
those goods were still in warehouse.194

(2) In its application in relation to any goods by virtue of subsection (1),
section 95 shall have effect as if the references in subsections (2), (3) and
(3A) to the occupier of the warehouse were omitted.195

97 Deficiency in certain goods moved by pipe-line

[P1979/2/96]
(1) This section applies where goods of any of the following descriptions,
that is to say —
(a) goods which are chargeable with a duty which has not been paid;
Section 97 Customs and Excise Management Act 1986


Page 96 AT 34 of 1986 c

(b) goods on which duty has been repaid or remitted in whole or in
part; and
(c) goods on which drawback has been paid,
are moved by pipe-line, or notified to the proper officer as being goods to
be moved by pipe-line, and are at any time thereafter found to be
missing or deficient.
(2) In any case where this section applies, unless it is shown to the
satisfaction of the Treasury that the absence of or deficiency in the goods
can be accounted for by natural waste or other legitimate cause, the
Treasury may —
(a) require the owner of the pipe-line or the proprietor of the goods to
pay immediately any duty, other than excise duty, unpaid or
repaid on the relevant goods or, as the case may be, an amount
equal to any drawback of such duty paid on the relevant goods;
(b) assess, as being excise duty due from the owner of the pipe-line or
the proprietor of the goods, the excise duty unpaid or repaid on
the relevant goods or, as the case may be, an amount equal to any
drawback of excise duty paid on the relevant goods. 196

(2A) Where the Treasury makes an assessment under subsection (2)(b) it shall
notify the person assessed or his representative accordingly.197

(3) If, on the written demand of an officer, any person refuses to pay any
sum which he is required to pay under subsection (2)(a) he shall in
addition be guilty of an offence and shall be liable on summary
conviction to a fine of double that sum.198

(3A) If —
(a) any person refuses to pay any amount of excise duty to which he
has been assessed under subsection (2)(b), and
(b) the conditions set out in paragraphs (a) to (c) of section 94(3B)
(exhaustion of opportunities for review and appeal) are fulfilled,
he shall be liable on summary conviction to a penalty of double that
amount.199

(3B) Where the amount of excise duty due under subsection (2)(b) is reduced
in consequence of a review or appeal, the penalty to which the person
assessed is liable under subsection (2A) shall be a penalty of double the
reduced amount.200

(4) For the purposes of this section any absence or deficiency in the case of
goods moved by a pipe-line used for the importation or exportation of
goods shall be deemed to have taken place within the Island unless the
contrary is shown.
Customs and Excise Management Act 1986 Section 98


c AT 34 of 1986 Page 97

(5) This section has effect without prejudice to any fine, penalty or forfeiture
incurred under any other provision of the customs and excise Acts.
(5A) In this section “the relevant goods” means the missing goods or the
whole or any part of the deficiency, as the Treasury sees fit.201

(6) The preceding provisions of this section so far as they have effect for —
(a) fixing the excise duty point for any goods chargeable with a duty
of excise; or
(b) determining the person on whom any liability to pay any such
duty is to fall,
shall have effect subject to the provisions of any regulations under
section 143A of this Act; and, accordingly, the power to make regulations
under that section shall include power, for the purposes of, or in
connection with, the making of any provision falling within
paragraph (a) or (b), to modify any of the preceding provisions of this
section.202

98 Restriction on compensation for loss or damage to goods in, or for

removal of goods from, warehouse or pipe-line

[P1979/2/97]
(1) This section applies to —
(a) any loss or damage caused to goods while in a warehouse or pipe-
line; and
(b) any unlawful removal of goods from a warehouse or pipe-line.
(2) Subject to subsection (3), no compensation shall be payable by, and no
action shall lie against, the Treasury or any officer acting in the execution
of his duty for any loss or damage to which this section applies or for any
unlawful removal to which this section applies.
(3) If any goods in a warehouse or pipe-line are destroyed, stolen or
unlawfully removed by or with the assistance or connivance of an officer
and that officer is convicted of the offence, then, except where the
proprietor of the goods or the occupier of the warehouse or, as the case
may be, the owner of the pipe-line was a party to the offence, the
Treasury shall pay compensation for any loss caused by any such
destruction, theft or removal.
(4) Where compensation is payable by virtue of subsection (3) then,
notwithstanding any provision of the Customs and Excise Acts 1986, no
duty shall be payable on the goods by the proprietor of the goods or by
the occupier of the warehouse or, as the case may be, the owner of the
pipe-line, and any sum paid by way of duty on those goods by any of
those persons before the conviction shall be repaid.
Section 99 Customs and Excise Management Act 1986


Page 98 AT 34 of 1986 c

99 Procedure on warehouse ceasing to be approved

[P1979/2/98]
(1) Where the Treasury intends to revoke or not to renew their approval of a
warehouse, it shall, not later than the beginning of the prescribed period
ending with the date when the revocation is to take effect or the removal
is due to expire, as the case may be, give notice of its intention, specifying
therein the said date and, unless the notice has been withdrawn or
extended, the warehouse shall cease to be approved on that date.
(2) The notice shall be given in writing and shall be deemed to have been
served on all persons interested in any goods then deposited in that
warehouse, or permitted under the Customs and Excise Acts 1986 to be
so deposited between the date of the giving of the notice and the date
specified therein, if addressed to the occupier of, and left at, the
warehouse.
(3) If after the date on which the warehouse ceases to be approved any
goods not duly cleared still remain in the former warehouse —
(a) they may be taken by an officer to a Queen’s warehouse and,
without prejudice to section 100(3), if they are not cleared from it
within one month may be sold; or
(b) if the Treasury so allow, they may remain in the former
warehouse and if they are not cleared from it within one month
may be sold.
(4) Where in accordance with subsection (3) goods remain in the warehouse
after the revocation or expiry of the Treasury’s approval —
(a) subsections (6) and (7) of section 100 shall apply to them as if they
were deposited in a Queen’s warehouse under the Customs and
Excise Acts 1986; and
(b) sections 94, 95, 96 and 97 and section 101 shall apply and any
security given by bond or otherwise and any condition imposed
by or under the customs and excise Acts shall continue to have
effect, as if the former warehouse were still a warehouse.
(5) In this section “the prescribed period” means —
(a) in the case of a warehouse which is a victualling warehouse but
not also an excise warehouse, such period as may be prescribed
by warehousing regulations;203

(b) in the case of a warehouse which is or is also an excise warehouse,
3 months.
Customs and Excise Management Act 1986 Section 100


c AT 34 of 1986 Page 99

100 Provisions as to deposit in Queen’s warehouse

[P1979/2/99]
(1) The following provisions of this section shall have effect in relation to
any goods which are deposited in a Queen’s warehouse under or by
virtue of any provision of the Customs and Excise Acts 1986.
(2) Such rent shall be payable while the goods are deposited as may be fixed
by the Treasury.
(3) If the goods are of a combustible or inflammable nature or otherwise of
such a character as to require special care or treatment —
(a) they shall, in addition to any other charges payable thereon, be
chargeable with such expenses for security, watching and
guarding them as the Treasury sees fit;
(b) neither the Treasury nor any officer shall be liable to make good
any damage which the goods may have sustained; and
(c) if the proprietor of the goods has not cleared them within a period
of 14 days from the date of deposit, they may be sold by the
Treasury;
but, in the case of goods deposited by virtue of section 37(2)
paragraph (c) shall only apply if the goods are of a combustible or
inflammable nature.
(4) Save as permitted by or under the Customs and Excise Acts 1986, the
goods shall not be removed from the warehouse until —
(a) any duty chargeable thereon; and
(b) any charges in respect thereof —
(i) for their removal to the warehouse, and
(ii) under subsections (2) and (3),
have been paid and, in the case of goods requiring entry and not
yet entered, until entry has been made thereof.
(5) The officer having the custody of the goods may refuse to allow them to
be removed until it is shown to his satisfaction that any freight charges
due thereon have been paid.
(6) If the goods are sold under or by virtue of any provision of the Customs
and Excise Acts 1986, the proceeds of sale shall be applied —
(a) first, in paying any duty chargeable on the goods;
(b) secondly, in defraying any such charges as are mentioned in
subsection (4); and
(c) thirdly, in defraying any charges for freight;
and if the person who was immediately before the sale the proprietor of
the goods makes application in that behalf the remainder, if any, shall be
paid over to him.
Section 101 Customs and Excise Management Act 1986


Page 100 AT 34 of 1986 c

(7) When the goods are authorised to be sold under or by virtue of any
provision of the Customs and Excise Acts 1986 but cannot be sold —
(a) if the goods are to be exported, for a sum sufficient to make the
payment mentioned in subsection (6)(b); or
(b) in any other case, for a sum sufficient to make the payments
mentioned in paragraphs (a) and (b) of subsection (6),
the Treasury may destroy the goods.
101 General offences relating to warehouses and warehoused goods

[P1979/2/100]
(1) Any person who, except with the authority of the proper officer or for
just and sufficient cause, opens any of the doors or locks of a warehouse
or Queen’s warehouse or makes or obtains access to any such warehouse
or to any goods warehoused therein shall be liable on summary
conviction to a fine of £5,000 and may be arrested.204

(2) Where —
(a) any goods which have been entered for warehousing or are
otherwise required to be deposited in a warehouse are taken into
the warehouse without the authority of, or otherwise than in
accordance with any directions given by, the proper officer; or205

(b) save as permitted by the Customs and Excise Acts 1986 or by or
under warehousing regulations, any goods which have been
entered for warehousing or are otherwise required to be
deposited in a warehouse are removed without being duly
warehoused or are otherwise not duly warehoused; or206

(c) any goods which have been deposited in a warehouse or Queen’s
warehouse are unlawfully removed therefrom or are unlawfully
loaded into any ship, aircraft or vehicle for removal or for
exportation or use as stores; or
(d) any goods are concealed at a time before they are warehoused
when they have been entered for warehousing or are otherwise
required to be deposited in a warehouse or when they are
required to be in the custody or under the control of the occupier
of a warehouse; or207

(e) any goods which have been lawfully permitted to be removed
from a warehouse or Queen’s warehouse without payment of
duty for any purpose or not duly delivered at the destination to
which they should have been taken in accordance with that
permission,
those goods shall be liable to forfeiture.
(3) If any person who took, removed, loaded or concealed any goods as
mentioned in subsection (2) did so with intent to defraud Her Majesty of
Customs and Excise Management Act 1986 Section 102


c AT 34 of 1986 Page 101

any duty chargeable thereon or to evade any prohibition or restriction for
the time being in force with respect thereto under or by virtue of any
statutory provision, he shall be guilty of an offence under this subsection
and may be arrested.208

(4) A person guilty of an offence under subsection (3) shall be liable —
(a) on summary conviction, to a fine of £5,000 or to 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 information, to a fine, or to imprisonment for a
term not exceeding 7 years, or to both.209

PART VIII - FREE ZONES

102 Designation of free zones

[P1979/2/100A]
(1) The Treasury may by order designate any area in the Island as a special
area for customs purposes.
(2) An area so designated shall be known as a “free zone”.
(3) An order under subsection (1) —
(a) shall have effect for such period as shall be specified in the order;
(b) may be made so as to take effect, in relation to the area or any part
of the area designated by a previous order under this section, on
the expiry of the period specified in the previous order;
(c) shall appoint one or more persons as the responsible authority or
authorities for the free zone;
(d) may impose on any responsible authority such conditions or
restrictions as may be specified; and
(e) may be revoked if the Treasury is satisfied that there has been a
failure to comply with any condition or restriction.
(4) The Treasury may by order —
(a) from time to time vary —
(i) the conditions or restrictions imposed by a designation
order; or
(ii) with the agreement of the responsible authority, the area
designated; or
(b) appoint one or more persons as the responsible authority or
authorities for a free zone either in addition to or in substitution
for any person appointed as such by a designation order.
(5) In this Act “designation order
” means an order made under
subsection (1).
Section 103 Customs and Excise Management Act 1986


Page 102 AT 34 of 1986 c

103 [Repealed]
210

104 Free zone goods and customs duties, agricultural levies and value

added tax

[P1979/2/100C]
(1) to (3) [Repealed]211

(4) The Treasury, with respect to free zone goods or the movement of goods
into any free zone, may by regulations make provision —
(a) for relief from the whole or part of any value added tax
chargeable on the importation of goods into the Island in such
circumstances as they may determine;
(b) in place of, or in addition to, any provision made by section 7 of
the Value Added Tax Act and Other Taxes Act 1973 or any other
statutory provision, for determining the time when a supply of
goods which are or have been free zone goods is to be treated as
taking place for the purposes of the charge to value added tax;
and
(c) as to the treatment, for the purposes of value added tax, of goods
which are manufactured or produced within a free zone from
other goods or which have other goods incorporated in them
while they are free zone goods;
(d) references in this Act to “free zone goods” are references to goods
which are within a free zone.212

(5) [Repealed]213

105 and 106 [Repealed]
214

107 Powers of search

[P1979/2/100F]
(1) Any person entering or leaving a free zone shall answer such questions
as any officer may put to him with respect to any goods and shall, if
required by the officer, produce those goods for examination at such
place as the Treasury may direct.
(2) At any time while a vehicle is entering or leaving a free zone, any officer
may board the vehicle and search any part of it.
(3) Any officer may at any time enter upon and inspect a free zone and all
buildings and goods within the zone.
Customs and Excise Management Act 1986 Section 107


c AT 34 of 1986 Page 103

PART VIIIA - REGISTERED EXCISE DEALERS AND

SHIPPERS
215

107A Registered excise dealers and shippers

(1) For the purpose of administering, collecting or protecting the revenues
derived from duties of excise, the Treasury may by regulations under
this section (in this Act referred to as “registered excise dealers and
shippers regulations”) —
(a) confer or impose such powers, duties, privileges and liabilities as
may be prescribed in the regulations upon any person who is or
has been a registered excise dealer and shipper; and
(b) impose on persons other than registered excise dealers and
shippers, or in respect of any goods of a class or description
specified in the regulations, such requirements or restrictions as
may by or under the regulations be prescribed with respect to
registered excise dealers and shippers or any activities carried on
by them.
(2) The Treasury may approve, and enter in a register maintained by it for
the purpose, any revenue trader who applies for registration under this
section and who appears to it to satisfy such requirements for
registration as it may think fit to impose.
(3) In the customs and excise Acts “registered excise dealer and shipper”
means a revenue trader approved and registered by the Treasury under
this section.
(4) The Treasury may approve and register a person under this section for
such periods and subject to such conditions or restrictions as it may think
fit or as it may by or under the regulations prescribe.
(5) The Treasury may at any time for reasonable cause revoke or vary the
terms of its approval or registration of any person under this section.
(6) The regulations may make provisions for treating revenue traders as
approved and registered under this section in cases where they are
members of a group of companies (within the meaning of the
regulations) which is approved and registered in accordance with the
regulations.216

107B Registered excise dealers and shippers regulations

(1) Without prejudice to the generality of section 107A, registered excise
dealers and shippers regulations may, in particular, make provision —
(a) regulating the approval and registration of persons as registered
excise dealers and shippers and the variation or revocation of any
Section 107 Customs and Excise Management Act 1986


Page 104 AT 34 of 1986 c

such approval or registration or of any condition or restriction to
which such an approval or registration is subject;
(b) regulating any activities carried on by or for a registered excise
dealer and shipper and, in particular, the importation,
exportation, buying, selling, loading, unloading, delivery,
movement, holding, deposit, security, treatment or removal of, or
the carrying out of operations on, or the effecting of any other
transaction relating to, any goods of a class or description subject
to a duty of excise;
(c) authorising a registered excise dealer and shipper to carry out or
arrange for the carrying out of any prescribed activity falling
within paragraph (b) in relation to goods chargeable with a duty
of excise which has not been paid, but subject to prescribed
conditions or restrictions and to prescribed requirements for the
payment of the unpaid duty;
(d) exempting registered excise dealers and shippers from
compliance with such provisions made by or under the customs
and excise Acts as may be prescribed, or applying such provisions
in relation to registered excise dealers and shippers with
prescribed modifications or adaptations, or applying in relation to
registered excise dealers and shippers such substitute provisions
as may be prescribed in place of any such provisions;
(e) requiring, except as otherwise permitted by the Treasury, goods
which are subject to a duty of excise that has not been paid and
which are not consigned to an excise warehouse —
(i) to be consigned to a registered excise dealer and shipper;
and
(ii) to be accompanied by such documents in such form and
such manner and containing such particulars as may be
prescribed;
(f) [Repealed]217

(g) for securing and collecting any duty of excise on goods which
have been or may be the subject of a transaction involving a
registered excise dealer and shipper;218

(h) for determining, in relation to goods which are the subject of a
transaction involving a registered excise dealer and shipper, the
duties of excise chargeable on those goods and the rates of those
duties and, in that connection, the method of charging the
duties;219

(j) permitting payment of excise duty by a registered excise dealer
and shipper to be deferred, subject to compliance with prescribed
conditions;
Customs and Excise Management Act 1986 Section 107


c AT 34 of 1986 Page 105

(k) for relieving registered excise dealers and shippers from liability
to pay excise duty on goods in prescribed circumstances;
(l) for cases where a registered excise dealer and shipper acts as
agent for some other person (whether a registered excise dealer
and shipper or not);
(m) requiring registered excise dealers and shippers to keep and make
available for inspection such records relating to their activities as
such as may be prescribed;
(ma) imposing requirements with respect to, or to the production of,
the documents required to accompany goods which are the
subject of a transaction involving a registered excise dealer and
shipper on any person concerned in any prescribed respect with
the carriage of those goods, or providing for the imposition under
the regulations of any such requirements;220

(n) for goods in the Isle of Man which are liable to a duty of excise
which has not been paid to be subject to forfeiture for any
breach of —
(i) registered excise dealers and shippers regulations, so far as
relating to goods chargeable with a duty of excise which
has not been paid, or
(ii) any condition or restriction imposed by or under any such
regulations so far as so relating;221

(p) authorised by section 27AA of the Hydrocarbon Oil Duties Act 1986
(regulation of traders in controlled oil).222

(2) Registered excise dealers and shippers regulations may make different
provision for persons or goods of different classes or descriptions, for
different circumstances and for different cases.
(3) In this section “prescribed” means prescribed in registered excise dealers
and shippers regulations or prescribed by the Treasury under any such
regulations.223

107C Contravention of regulations, etc

If any person contravenes any provision of registered excise dealers and
shippers regulations or fails to comply with any condition or restriction which
the Treasury imposes upon him under section 107A or by or under any such
regulations, his contravention or failure to comply shall attract a penalty under
section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of
which any person contravenes any provision of any such regulations, or fails to
comply with any such condition or restriction, shall be liable to forfeiture.224

Section 108 Customs and Excise Management Act 1986


Page 106 AT 34 of 1986 c

PART IX – CONTROL OF EXCISE LICENCE TRADE AND

REVENUE TRADERS

Excise licences- general provisions
108 Excise licences

[P1979/2/101]
(1) An excise licence shall be in such form and contain such particulars as
the Treasury may direct and, subject to the provisions of any statutory
provision relating to the licence or trade in question, may be granted by
the Treasury on payment of the appropriate duty.
(2) An excise licence for the carrying on of a trade shall be granted in respect
of one set of premises only, but a licence for the same trade may be
granted to the same person in respect of each of two or more sets of
premises.
(3) Where an excise licence trade is carried on at any set of premises by two
or more persons in partnership, then, subject to the provisions of any
statutory provision relating to the licence or trade in question, not more
than one licence shall be required to be taken out by those persons in
respect of those premises in any one licence year.
(4) Without prejudice to any other requirement as to the production of
licences contained in the Customs and Excise Acts 1986, if any person
who is the holder of an excise licence to carry on any trade or to
manufacture or sell any goods fails to produce his licence for
examination within one month after being so requested by the Treasury
or an officer his failure shall attract a penalty under section 9 of the
Finance Act 1994 (civil penalties).225

109 Payment for excise licences by cheque

[P1979/2/102]
(1) Any person having power to grant an excise licence may, if he thinks fit,
grant the licence upon receipt of a cheque for the amount of the duty
payable thereon.
(2) Where a licence is granted to any person on receipt of a cheque and the
cheque is subsequently dishonoured, the licence shall be void as from the
time when it is granted, and the person who granted it shall send to that
person, by letter sent by registered post or the recorded delivery service
and addressed to him at the address given by him when applying for the
licence, a notice requiring him to deliver up the licence within the period
of 7 days from the date when the notice was posted.
(3) If a person who has been required under subsection (2) to deliver up a
licence fails to comply with the requirement within the period mentioned
Customs and Excise Management Act 1986 Section 110


c AT 34 of 1986 Page 107

in that subsection he shall be guilty of an offence and shall be liable on
summary conviction to a fine of £1,000.
110 Renewal of excise licences

[P1979/2/103]
(1) Subject to subsection (2), where a person who has taken out an excise
licence issuable annually in respect of any trade takes out a fresh licence
in respect of that trade for the next following licence year, then, subject to
the provisions of any statutory provision relating to the licence or trade
in question, the fresh licence shall bear the date of the day immediately
following that on which the previous licence expires.
(2) Where an application for the fresh licence is made after the day on which
the previous licence expires or such later date as the Treasury may in any
case allow, the licence shall bear the date of the day when the application
is made.
111 Transfer and removal of excise licence trades and licences

[P1979/2/104]
(1) Subject to any provision of the Customs and Excise Acts 1986 or of any
other statutory provision relating to the licence or trade in question,
where the holder of an excise licence to carry on any trade dies, or where
the holder of such a licence in respect of premises specified therein leaves
those premises, the proper officer may transfer that licence in such
manner as the Treasury may direct, without any additional payment, to
some other person for the remainder of the period for which the licence
was granted.
(2) Subject to any such provision as aforesaid, where any person who holds
an excise licence in respect of any premises removes his trade to other
premises on which it may be lawfully carried on, the proper officer may
authorise in such manner as the Treasury may direct the carrying on,
without any additional payment other than any required to be paid by
subsection (3), of that trade on those other premises for the remainder of
the period for which the licence was granted.
(3) Where, in a case falling within subsection (2), the amount of the duty
payable on the grant of the licence was determined by reference to the
annual value of the premises in respect of which it was granted and
would have been greater if the licence had originally been granted in
respect of the premises to which the trade is removed, such additional
sum shall be payable as bears the same proportion to the difference as
the remainder of the period for which the licence was granted bears to a
year.
(4) Notwithstanding anything in subsection (1) to (3), where by any other
statutory provision relating to the licence or trade in question the
Section 112 Customs and Excise Management Act 1986


Page 108 AT 34 of 1986 c

authorisation of any court or other authority or the production of any
certificate is required for such a transfer or removal of an excise licence
trade as is mentioned in this section, no transfer or removal of an excise
licence to carry on that trade shall be granted unless it is shown to the
satisfaction of the proper officer that the authorisation or certificate has
been granted.
112 Power to require person carrying on excise licence trade to display sign

[P1979/2/107]
(1) The Treasury may require any person holding an excise licence to carry
on any trade to affix to and maintain on the premises in respect of which
the licence is granted, in such form and manner and containing such
particulars as they may direct, a notification of the person to whom and
the purpose for which the licence is granted.
(2) If any person contravenes or fails to comply with any requirement made
or direction given under this section his contravention or failure to
comply shall attract a penalty under section 9 of the Finance Act 1994
(civil penalties).226

(3) If any person not duly licensed to carry on an excise licence trade affixes
to any premises any sign or notice purporting to show that he is so
licensed his doing so shall attract a penalty under section 9 of the Finance
Act 1994 (civil penalties).227

General provisions as to entries of premises, etc.
113 Making of entries

[P1979/2/108]
(1) Where by or under the revenue trade provisions of the customs and
excise Acts any person is required to make entry of any premises or
article —
(a) the entry shall be made in such form and manner and contain
such particulars; and
(b) the premises or article shall be, and be kept, marked in such
manner,
as the Treasury may direct.
(2) No entry shall be valid unless the person by whom it was made —
(a) had at the time of its making attained the age of 18 years; and
(b) was at that time and is for the time being a true and real owner of
the trade in respect of which the entry was made.
(3) Where any person required to make entry is a body corporate —
Customs and Excise Management Act 1986 Section 114


c AT 34 of 1986 Page 109

(a) the entry shall be signed by a director, general manager, secretary
or other similar officer of the body and, except where authority
for that person to sign has been given under the seal of the body,
shall be made under that seal; and
(b) both the body corporate and the person by whom the entry is
signed shall be liable for all duties charged in respect of the trade
to which the entry relates.
(4) If any person making entry of any premises or article contravenes any
direction of the Treasury given under this section with respect thereto,
his contravention shall attract a penalty under section 9 of the Finance
Act 1994 (civil penalties).228

114 New or further entries of same premises

[P1979/2/109]
(1) The Treasury may at any time, by notice in writing to the person by
whom any existing entry was signed addressed to him at any premises
entered by him, require a new entry to be made of any premises or article
to which the existing entry relates, and the existing entry shall, without
prejudice to any liability incurred, become void at the expiration of 14
days from the delivery of the notice.
(2) Save as permitted by the Treasury and subject to such conditions as it
may impose, no premises or article of which entry has been made by any
person shall, while that entry remains in force, be entered by any other
person for any purpose of the revenue trade provisions of the customs
and excise Acts, and any entry made in contravention of this subsection
shall be void.
(3) Where the person by whom entry has been made of any premises
absconds or quits possession of the premises and discontinues the trade
in respect of which the entry was made, and the Treasury permits a
further entry to be made of the premises by some other person, the
former entry shall be deemed to have been withdrawn and shall be void.
115 Proof as to entries

[P1979/2/110]
(1) For the purpose of any proceedings before any court, if any question
arises as to whether or not entry under the revenue trade provisions of
the customs and excise Acts has been made by any person, or of any
premises or article, or for any purpose, then —
(a) if a document purporting to be an original entry made by the
person, or of the premises or article, or for the purpose, in
question is produced to the court by an officer, that document
shall, until the contrary is proved, be sufficient evidence that the
entry was so made; and
Section 116 Customs and Excise Management Act 1986


Page 110 AT 34 of 1986 c

(b) if the officer in whose custody any such entry, if made, would be
gives evidence that the original entries produced by him to the
court constitute all those in his custody and that no such entry as
is in question is among them, it shall be deemed, until the
contrary is proved, that no such entry has been made.
116 Offences in connection with entries

[P1979/2/111]
(1) If any person uses for any purpose of his trade any premises or article
required by or under the revenue trade provisions of the customs and
excise Acts to be entered for that purpose without entry having been
duly made thereof, his use of the premises or article shall attract a
penalty under section 9 of the Finance Act 1994 (civil penalties), and any
such article and any goods found on any such premises or in any such
article shall be liable to forfeiture.229

(2) [Repealed]230

General provisions as to revenue traders
117 Power of entry upon premises, etc of revenue traders

[P1979/2/112]
(1) An officer may, subject to subsection (2) at any time enter upon any
premises of which entry is made, or is required by or under the revenue
trade provisions of the customs and excise Acts to be made, or any other
premises owned or used by a revenue trader for the purposes of his trade
and may inspect the premises and search for, examine and take account
of any machinery, vehicles, vessels, utensils, goods or materials
belonging to or in any way connected with that trade.
(2) Except in the case of such traders as are mentioned in subsection (3) no
officer shall exercise the powers conferred on him by subsection (1) by
night unless he is accompanied by a constable.
(3) Where any such premises as are mentioned in subsection (1) are those of
a distiller, rectifier, compounder, brewer for sale, producer of wine,
producer of made-wine, maker of cider or occupier of an excise
warehouse, and an officer, after having demanded admission into the
premises and declared his name and business at the entrance thereof, is
not immediately admitted, that officer and any person acting in his aid
may, subject to subsection (4) break open any door or window of the
premises or break through any wall thereof for the purpose of obtaining
admission.
(4) No officer or person acting in his aid shall exercise the powers conferred
on him by subsection (3) by night unless he is accompanied by a
constable.
Customs and Excise Management Act 1986 Section 118


c AT 34 of 1986 Page 111

(5) Subsection (1) applies to vehicles, vessels, aircraft, hovercraft or
structures at it applies to premises.
(6) This section applies to the occupier of a refinery as it applies to a distiller,
whether or not the occupier is a revenue trader.
(7) For the purposes of subsection (1) —
(a) it does not matter if the premises in question are owned or used
partly for the purposes of the trade and partly for other purposes
(including as a dwelling); but
(b) the officer may not enter or inspect any part of the premises that is
used solely as a dwelling.231

(8) Premises used to hold or store anything for the purposes of a revenue
trader’s trade are taken to be used by the revenue trader for the purposes
of that trade, regardless of who owns or occupies the premises.232

117A Section 117: supplementary powers

(1) The power in section 117(1) includes power to inspect any business
documents that are on the premises.
(2) “Business documents” means documents (or copies of documents) that
relate to the carrying on of the revenue trader’s trade, whether or not
ones that a person may be required to produce under section 124B.
(3) Subsections (4) to (8) of section 124B apply to documents inspected under
section 117(1) as they apply to documents produced under section 124B.
(4) The power in section 117(1) will also include power —
(a) to mark items that have been examined or inspected, and
anything containing such items, for the purpose of indicating that
they have been examined or inspected; and
(b) to obtain and record information (whether electronically or
otherwise) relating to the premises, items and documents that
have been examined or inspected.233

118 Power to search for concealed pipes, etc

[P1979/2/113]
(1) If an officer has reasonable grounds to suspect that any secret pipe or
other means of conveyance, cock, vessel or utensil is kept or used by a
revenue trader to whom this section applies, that officer may, subject to
subsection (2), at any time, break open any part of the premises of that
trader and forcibly enter thereon and so far as is reasonably necessary
break up the ground in or adjoining those premises or any wall thereof to
search for that pipe or other means of conveyance, cock, vessel or utensil.
(2) No officer shall exercise the powers conferred on him by subsection (1)
by night unless he is accompanied by a constable.
Section 119 Customs and Excise Management Act 1986


Page 112 AT 34 of 1986 c

(3) If the officer finds any such pipe or other form of conveyance leading to
or from the trader’s premises, he may enter any other premises from or
into which it leads, and so far as is reasonably necessary break up any
part of those other premises to trace its course, and may cut it away and
turn any cock thereon, and examine whether it conveys or conceals any
goods chargeable with a duty of excise, or any materials used in the
manufacture of such goods, in such manner as to prevent a true account
thereof from being taken.
(4) Every such pipe or other means of conveyance, cock, vessel or utensil as
aforesaid, and all goods chargeable with a duty of excise or materials for
the manufacture of such goods found therein, shall be liable to
forfeiture.234

(5) If any damage is done in any such search as aforesaid and the search is
unsuccessful, the Treasury shall make good the damage.
(6) The revenue traders to whom this section applies are distillers, rectifiers,
compounders, registered brewers, producers of wine, producers of
made-wine and makers of cider.235

(7) This section also applies to the occupier of a refinery as it applies to the
traders mentioned in subsection (6), whether or not the occupier is a
revenue trader.
119 Power to prohibit use of certain substances in exciseable goods

[P1979/2/114]
(1) If it appears to the satisfaction of the Treasury that any substance or
liquor is used, or is capable of being used, in the manufacture or
preparation for sale of any goods chargeable, as goods manufactured or
produced in the Island, with a duty of excise, and that that substance or
liquor is of a noxious or detrimental nature or, being a chemical or
artificial extract or product, may affect prejudicially the interest of the
revenue, the Treasury may by regulations prohibit the use of that
substance or liquor in the regulations.
(2) If while any such regulations are in force any person knowingly uses a
substance of liquor thereby prohibited in the manufacture or preparation
for sale of any goods specified in the regulations his use of that substance
or liquor in that manner shall attract a penalty under section 9 of the
Finance Act 1994 (civil penalties); but section 10 of that Act shall not
apply in relation to conduct attracting a penalty by virtue of this
subsection.236

(3) Any substance or liquor the use of which is for the time being prohibited
by any such regulations found in the possession of any person licensed
for the manufacture or sale of any goods specified in the regulations, and
any goods in the manufacture or preparation of which any substance or
Customs and Excise Management Act 1986 Section 120


c AT 34 of 1986 Page 113

liquid had been used contrary to any such prohibition, shall be liable to
forfeiture.
120 Power to keep specimen on premises of revenue traders

[P1979/2/115]
(1) The proper officer may place and leave on the premises of a revenue
trader a specimen, that is to say, a document in which may be entered
any particulars relating to the trader’s trade from time to time recorded
by that or any other officer.
(2) Any such specimen shall be deposited at some place on premises entered
by the trader where convenient access may be had thereto at any time by
the trader and by any officer, and any officer may at any time remove the
specimen and deposit a new one in its place.
(3) Where any charge of duty made by an officer upon a trader is not
recorded in a specimen, the officer shall, if so required in writing by the
trader at the time when the officer takes account for the purpose of
charging duty, give to the trader a copy of the charge in writing under
his hand.
(4) If the revenue trader removes, conceals, withholds, damages or destroys
a specimen, or alters, defaces, or obliterates any entry therein, his doing
so shall attract a penalty under section 9 of the Finance Act 1994 (civil
penalties).237

(5) For the purposes of subsection (4) and without prejudice to section 10(1)
of the Finance Act 1994, conduct by an employee of the revenue trader or
by any other person entitled to act on the trader’s behalf in connection
with his trade shall be deemed to be conduct by that trader except in so
far as he took all reasonable steps to prevent it.238

121 Payment of excise duty by revenue traders

[P1979/2/116]
(1) Every revenue trader shall pay any duty of excise payable in respect of
his trade at or within such time, at such place and to such person as the
Treasury may direct, whether or not payment of that duty has been
secured by bond or otherwise.
(2) If any duty payable is not paid in accordance with subsection (1) above,
it shall be paid on demand made by the Treasury either to the trader
personally or by delivering the demand in writing at his place of abode
or business.
(3) If any duty is not paid on demand made under subsection (2) the trader’s
failure to pay the duty on demand shall attract a penalty under section 9
of the Finance Act 1994 (civil penalties) which shall be calculated by
Section 122 Customs and Excise Management Act 1986


Page 114 AT 34 of 1986 c

reference to the amount of the duty demanded and shall also attract
daily penalties.239

122 [Repealed]
240

123 Execution and distress against revenue traders

[P1979/2/117]
(1) Where any sum is owing by a revenue trader in respect of any excise
duty or of any relevant penalty, all the following things which are in the
possession or custody of that trader or of any agent of his or of any other
person on his behalf shall be liable to be taken in execution in default of
the payment of that sum, that is to say —
(a) all goods liable to any excise duty, whether or not that duty has
been paid;241

(b) all materials for manufacturing or producing any such goods; and
(c) all apparatus, equipment, machinery, tools, vessels and utensils
for, or for preparing any such materials for, such manufacture or
production, or by which the trade in respect of which the duty is
imposed is carried on.242

(2) Subsection (1) shall also apply in relation to things falling within
paragraph (a), (b) or (c) of that subsection which, although they are not
still in the possession or custody of the trader, an agent of his or other
person on his behalf, were in such possession or custody —
(a) at the time when the excise duty was charged or became
chargeable or at any time while it was owing; or243

(b) at the time of the commission of the offence for which the penalty
was incurred.
(3) Notwithstanding anything in subsection (1) or (2), but subject to
subsection (4), where the proper officer has taken account of and charged
any goods chargeable with any excise duty and those goods are in the
ordinary course of trade sold for full and valuable consideration to a
bona fide purchaser and delivered into his possession before the issue of
any warrant or process for distress or seizure of the goods, those goods
shall not be liable to be seized under this section.244

(4) Where any goods have been seized under this section, the burden of
proof that the goods are by virtue of subsection (3) not liable to be so
seized shall lie upon the person claiming that they are not so liable.
(4A) This section does not apply for the purposes of levying distress in
accordance with regulations under section 163A of the Act.245

(5) to (8) [Repealed]246

(9) In this section —
Customs and Excise Management Act 1986 Section 124


c AT 34 of 1986 Page 115

“relevant excise duty” [Repealed]247

“relevant penalty” means a fine incurred under the revenue trade provisions of
the customs and excise Acts.
124 Liability of ostensible owner or principal manager

[P1979/2/118]
Any person who acts ostensibly as the owner or who is a principal manager of
the business of a revenue trader in respect of which entry of any premises or
article has been made or who occupies or uses any entered premises or article
shall, notwithstanding that he is under full age, be liable in like manner as the
real and true owner of the business for all duties charged and all penalties
incurred in respect of that business.
PART IXA - PROTECTION OF THE REVENUES DERIVED

FROM EXCISE DUTIES
248

124A Duty of revenue traders to keep records

(1) The Treasury may by regulations require every revenue trader —
(a) to keep such records as may be prescribed in the regulations; and
(b) to preserve those records for such period not exceeding six years
as may be prescribed in the regulations or for such lesser period
as the Treasury may specify in writing (and different lesser
periods may be specified).249

(2) Regulations under this section —
(a) may make different provision for different cases; and
(b) may be framed by reference to such records as may be specified in
any notice published by the Treasury in pursuance of the
regulations and not withdrawn by a further notice.
(3) A duty imposed by this section to preserve records may be discharged —
(a) by preserving them in any form and by any means; or
(b) by preserving the information contained in them in any form and
by any means,
subject to any conditions or exceptions specified in writing by the
Treasury.250

(4) and (5) [Repealed]251

(6) A statement contained in a document produced by a computer shall not
by virtue of subsection (4) be admissible in evidence —
(a) [Repealed]252

Section 124 Customs and Excise Management Act 1986


Page 116 AT 34 of 1986 c

(b) in criminal proceedings, except in accordance with Chapter I of
Part I of the Criminal Justice Act 1991.253

(7) [Repealed]254

124B Duty of revenue traders and others to furnish information and produce

documents

(1) Every revenue trader shall —
(a) furnish to the Treasury, within such time and in such form as it
may reasonably require, such information relating to —
(i) any goods or services supplied by or to him in the course
or furtherance of a business, or
(ii) any goods in the importation or exportation of which he is
concerned in the course or furtherance of a business, or
(iii) any transaction or activity effected or taking place in the
course or furtherance of a business,255

as it may reasonably specify; and
(b) upon demand made by an officer, produce or cause to be
produced for inspection by that officer —
(i) at the principal place of business of the revenue trader or at
such other place as the officer may reasonably require, and
(ii) at such time as the officer may reasonably require,
any documents relating to the goods or services or to the supply,
importation or exportation or to the transaction or activity.256

(2) Where, by virtue of subsection (1), an officer has power to require the
production of any documents from a revenue trader —
(a) he shall have the like power to require production of the
documents concerned from any other person who appears to the
officer to be in possession of them; but
(b) if that other person claims a lien on any document produced by
him, the production shall be without prejudice to the lien.
(3) For the purposes of this section, the documents relating to the supply of
goods or services, or the importation or exportation of goods, in the
course or furtherance of any business, or to any transaction or activity
effected or taking place in the course or furtherance of any business, shall
be taken to include —
(a) any profit and loss account and balance sheet, and
(b) any records required to be kept by virtue of section 124A;
relating to that business.257

(4) An officer may take copies of, or make extracts from, any document
produced under subsection (1) or (2).
Customs and Excise Management Act 1986 Section 124


c AT 34 of 1986 Page 117

(5) If it appears to an officer to be necessary to do so, he may, at a reasonable
time and for a reasonable period, remove any document produced under
subsection (1) or (2) and shall, on request, provide a receipt for any
document so removed.
(6) Where a lien is claimed on a document produced under subsection (2),
the removal of the document under subsection (5) shall not be regarded
as breaking the lien.
(7) Where a document removed by an officer under subsection (5) is
reasonably required for the proper conduct of a business he shall, as soon
as practicable, provide a copy of the document, free of charge, to the
person by whom it was produced or caused to be produced.
(8) Where any documents removed under the powers conferred by this
section are lost or damaged, the Treasury shall be liable to compensate
their owner for any expenses reasonably incurred by him in replacing or
repairing the documents.258

124BA Further duty to provide information and documents

(1) An officer may by notice in writing require a person to provide
documents if —
(a) they are reasonably required by the officer for the purpose of
protecting, securing, collecting or managing revenues derived
from duties of excise; and
(b) the officer has reasonable cause to believe that the person is in
possession or control of them.
(2) An officer may not give a notice under this section without the approval
of the tribunal.
(3) An application for approval may be made without notice (except as
required under subsection (4)).
(4) The tribunal may not give its approval unless —
(a) it is satisfied that, in the circumstances, the officer proposing to
give the notice is justified in doing so;
(b) the person to whom the notice is to be given has been told that the
documents are required and given a reasonable opportunity to
make representations to an officer; and
(c) the tribunal has been given a summary of any representations
made by that person.
(5) Paragraphs (b) and (c) of subsection (4) do not apply to the extent that
the tribunal is satisfied that taking the action specified in those
paragraphs might prejudice the protection, security, collection or
management of revenues derived from duties of excise.
(6) A decision of the tribunal under this section is final.
Section 124 Customs and Excise Management Act 1986


Page 118 AT 34 of 1986 c

(7) The following provisions of Schedule 36 to the Finance Act 2008 (of
Parliament) apply to a notice under this section as they apply to an
information notice —
(a) paragraphs 7 and 8 (complying with notices and producing copies
of documents);
(b) paragraphs 15 and 16 (powers to copy and remove documents);
(c) Part 4 (restrictions on powers), except paragraph 28; and
(d) Part 9 (miscellaneous provisions and interpretation) so far as
relevant to the provisions listed above.
(8) The powers in this section apply to the information as they apply to
documents (and “documents” is to be read accordingly).
(9) Nothing in this section affects or limits section 124B.259

124BB Inspection powers: goods-based duties

(1) This section applies to premises if an officer has reasonable cause to
believe that —
(a) the premises are used in connection with the supply, importation
or exportation of goods of a class or description chargeable with a
duty of excise; and
(b) any such goods, or documents relating to any such goods, are on
the premises.
(2) The officer may at any reasonable time enter and inspect the premises
and inspect —
(a) any goods found on the premises; and
(b) any documents found on the premises that appear to the officer to
relate to the supply, importation or exportation of goods of a class
or description chargeable to duty of excise.
(3) For the purposes of this section —
(a) it does not matter if the premises are used partly for a purpose
mentioned in subsection (1)(a) and partly for other purposes
(including as a dwelling); but
(b) the officer may not enter or inspect any part of the premises that is
used as a dwelling.
(4) Premises used to hold or store goods in connection with their supply,
importation or exportation are taken to be premises used in connection
with the supply, importation or exportation of goods, regardless of who
owns or occupies the premises.260

Customs and Excise Management Act 1986 Section 124


c AT 34 of 1986 Page 119

124BC Inspection powers: online gambling duty

(1) This section applies to premises if an officer has reasonable cause to
believe that section 5 gambling is taking place, has taken place or is about
to take place on the premises.
(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 person who is engaging, or whom the officer reasonably
suspects of engaging, in section 5 gambling or in any activity by
reason of which the person is or may become liable to online
gambling duty; and
(b) any equipment that is being, or the officer reasonably suspects of
having been or being intended to be, used on the premises for or
in connection with section 5 gambling.
(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 section 5
gambling is taking place, has taken place or is about to take place
in that part; and
(b) the part is used solely as a dwelling.
(4) “Section 5 gambling” means gambling to which section 5 of the Online
Gambling Regulation Act 2001applies.261

124BCA Inspection powers: machine games duty

(1) Subsection (2) applies to premises if an officer has reasonable cause to
believe that 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 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 —
Section 124 Customs and Excise Management Act 1986


Page 120 AT 34 of 1986 c

(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 machine games duty is
payable in respect of it and, if so, how much.
(5) A “relevant person” is 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 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 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 (of
Parliament), as it has effect in the Island.262

124BD Inspection powers: supplementary provisions

(1) If an officer, in the course of exercising a power under section 124BB or
124BCA finds reason to believe that the premises are owned or used by a
revenue trader (within the meaning of section 117), the officer may also
exercise any power that the officer could have exercised under
section 117 if the officer had entered the premises under that section.263

(2) Subsection (2) to (8) of section 124B apply to documents inspected under
section 124BB or 124BCA as they apply to documents produced under
section 124B.264

(3) The powers under section 124BB and 124BCA 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.265

124C Entry and search of premises and persons

(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) [Repealed]266

(3) If a justice of the peace is satisfied on information on oath —
Customs and Excise Management Act 1986 Section 124


c AT 34 of 1986 Page 121

(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,
he may issue a warrant in writing authorising, subject to subsections (6)
and (7), 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) 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) “a fraud offence” means an offence under any
provision of section 175(1), 176 or 178.
(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
Section 124 Customs and Excise Management Act 1986


Page 122 AT 34 of 1986 c

(c) if neither paragraph (a) nor paragraph (b) applies, the copy shall
be left in a prominent place on the premises.267

124D Order for access to recorded information, etc

(1) Where, on an application by an officer, a justice of the peace 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) 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 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.268

(5) This section is without prejudice to sections 124BB to 124C.269

(6) Without prejudice to any other provision of this Act, in this section “an
offence in connection with a duty of excise” means —
(a) any act or omission which constitutes an offence in relation to
duties of excise charged under or by virtue of this Act or any
other statutory provision; and
(b) any act or omission which constitutes an offence under or in
relation to excise duty charged under or by virtue of an Act of
Parliament or any legislation of a member State of the European
Customs and Excise Management Act 1986 Section 124


c AT 34 of 1986 Page 123

Union if that act or omission would constitute an offence if it had
occurred in the Island.270
271
272

124E Procedure when documents, etc are removed

(1) An officer who removes anything in the exercise of a power conferred by
or under section 124C or 124D 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), 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 Treasury 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), 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), 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 —
Section 124 Customs and Excise Management Act 1986


Page 124 AT 34 of 1986 c

(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).
(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.273

124F Failure of officer to comply with requirements under section 124E

(1) Where, on an application made by way of complaint as mentioned in
subsection (2), a court of summary jurisdiction is satisfied that a person
has failed to comply with a requirement imposed by section 124E, the
court 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) 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 124E, 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.274

124G Offences under Part IXA

(1) If any person fails to comply with any requirement imposed under
section 124A(1), 124B, 124BC(2) or 124BCA(4) 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.275

(2) Part 7 of Schedule 36 to the Finance Act 2008 (of Parliament) (penalties)
applies to a person who fails to comply with a notice under
section 124BA as it applies to a person who fails to comply with an
information notice.276

(3) Part 8 of that Schedule (offences) applies in relation to documents that
are or are likely to be subject of a notice under section 124BA 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
Customs and Excise Management Act 1986 Section 125


c AT 34 of 1986 Page 125

reference to approval of the tribunal in accordance with section 124BA of
this Act).277

PART X – DUTIES AND DRAWBACKS- GENERAL

PROVISIONS

General provisions relating to imported goods
125 Delivery of imported goods on giving of security for duty

[P1979/2/119]
(1) Where it is impracticable immediately to ascertain whether any or what
duty is payable in respect of any imported goods which are entered for
home use or for free circulation, whether on importation or from
warehouse or free zone, the Treasury may, if it thinks fit and
notwithstanding any other provision of the Customs and Excise Acts
1986, allow those goods to be delivered upon the importer giving
security by deposit of money or otherwise to its satisfaction for payment
of any amount unpaid which may be payable by way of duty.
(2) Where goods are allowed to be delivered under this section, the Treasury
shall, when it has determined the amount of duty which in its opinion is
payable, give to the importer a notice specifying the amount.
(3) On the giving of a notice under subsection (2) the amount specified in the
notice or, where any amount has been deposited under subsection (1)
any difference between those amounts shall forthwith be paid or repaid
as the case may require.
(4) Subject to subsection (5) if the importer disputes the correctness of the
amount specified in a notice given to him under subsection (3) above he
may at any time within 3 months of the date of the notice make such a
requirement for reference to arbitration or such an application to the
court as is provided for by section 133 and that section shall have effect
accordingly.
(5) No requirement or application shall be made by virtue of subsection (4)
until any sum falling to be paid by the importer under subsection (3) has
been paid, and where any sum so falls to be paid no interest shall be paid
under section 133(2) below in respect of any period before that sum is
paid.
126 Regulation for determining origin of goods

[P1979/2/120]
(1) The Treasury may by regulations make provision for determining for the
purpose of any duty of customs or excise, the origin of any goods in
Section 127 Customs and Excise Management Act 1986


Page 126 AT 34 of 1986 c

cases where it does not fall to be determined under an EU regulation or
any statutory provision.278

(2) Regulations under this section may —
(a) make provision as to the evidence which is to be required or is to
be sufficient for the purpose of showing that goods are of a
particular origin; and
(b) make different provision for different purposes and in relation to
goods of different descriptions.
(3) Subject to the provisions of any regulations under this section, where in
connection with a duty of customs or excise chargeable on any goods any
question arises as to the origin of the goods, the Treasury may require
the importer of the goods to furnish to it, in such form as it may
prescribe, proof of any statement made to it as to any fact necessary to
determine that question; and if such proof is not furnished to its
satisfaction, the question may be determined without regard to that
statement.
127 Power to impose restrictions where duty depends on certain matters

other than use

[P1979/2/121]
Where any question as to the duties of customs or excise chargeable on any
imported goods depends on any matter (other than the use to be made of the
goods) 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
Treasury may impose such conditions as it sees fit for the prevention of abuse or
protection of the revenue (including conditions requiring security for the
observance of any conditions so imposed).
128 Regulations where customs duty depends on use

[P1979/2/122]
(1) The Treasury may, in accordance with subsection (2), make regulations
applying in cases where any question as to the duties of customs
chargeable on any goods depends on the use to be made of them.
(2) In cases in which an EU instrument makes provision for the purpose of
security that the relevant use is made of the goods, regulations under this
section may make provision for any matter which under the instrument
is required or authorised to be dealt with by the authorities of member
States or which otherwise arises out of the Instrument, and in other cases
regulations under this section may make such provision for that purpose
as appears to the Treasury necessary or expedient.279

Customs and Excise Management Act 1986 Section 129


c AT 34 of 1986 Page 127

129 Repayment of duty where goods returned or destroyed by importer

[P1979/2/123]
(1) Subject to such conditions as the Treasury sees fit to impose, where it is
shown to the satisfaction of the Treasury —
(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 for that
purpose complied with the provisions of section 49 as to
entry in like manner as if they had been dutiable or
restricted goods for the purpose of Part IV; or
(ii) destroyed the goods unused,
the importer shall be entitled to obtain from the Treasury
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.
130 Forfeiture for breach of certain conditions

[P1979/2/124]
(1) Where —
(a) any imported goods have been relieved from customs or excise
duty chargeable on 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 or security 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 or
security.
131 Valuation of goods for purpose of ad valorem duties

[P1979/2/125]
(1) For the purposes of any duty for the time being chargeable on any
imported goods by reference to their value (whether an EU customs duty
Section 132 Customs and Excise Management Act 1986


Page 128 AT 34 of 1986 c

or not), the value of the goods shall, subject to subsection (2) be taken
according to the rules applicable in the case of EU customs duties, and
duty shall be paid on that value.280

(2) In relation to an importation in the course of trade within the European
Union the value of any imported goods for the purposes mentioned in
subsection (1) shall be determined on the basis of a delivery to the buyer
at the port or place of importation into the Island.281

(3) The Treasury may make regulations for the purpose of giving effect to
the foregoing provisions of this section and in particular for requiring
any importer or other person concerned with the importation of goods —
(a) to furnish to the Treasury in such form as it may require, such
information as is in its opinion necessary for a proper valuation of
the goods; and
(b) to produce any books of account or other documents of whatever
nature relating to the purchase, importation or sale of the goods
by that person.
(4) If any person contravenes any regulation made under subsection (3) he
shall be guilty of an offence and shall be liable on summary conviction to
a fine of £1,000.
132 Charge of excise duty on manufactured or composite imported articles

[P1979/2/126]
(1) Subject to subsections (2) to (4), 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 Treasury 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 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) Subsection (1) and (2) do not apply where other provision is made by
any other statutory provision relating to excise duties on imported
goods.
Customs and Excise Management Act 1986 Section 133


c AT 34 of 1986 Page 129

(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) in
respect of any quantity of that article used in the manufacture or
preparation of the goods.
133 [Repealed]
282

134 Deferred payment of excise duty on goods

[P1979/2/127A]
(1) The Treasury 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 Treasury.283

(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 Treasury is not satisfied —
(i) that the conditions imposed under section 93(1) 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 94(2)(g) have been complied with by the occupier
or by the proprietor of the goods;
the Treasury may, notwithstanding any provisions of the
regulations, refuse the application or refuse it in so far as it relates
to those goods.
(4) Nothing in subsection (3) shall be taken to prejudice the power of the
Treasury to prescribe the cases in which excise duty may be deferred.
(5) In this section “prescribed” means prescribed by regulations made under
this section.
Section 135 Customs and Excise Management Act 1986


Page 130 AT 34 of 1986 c

General provisions relating to charge of duty on and delivery of goods
134A Regulations for payment by cheque

The Treasury may make regulations providing for a payment to it for the
purposes of customs or excise duty or VAT or related purposes made by cheque
to be treated as made when the cheque clears, as defined in the regulations.284

135 Restriction of delivery of goods

[P1979/2/128]
(1) During any period not exceeding 3 months specified at any time by order
of the Treasury for the purposes of this section, the Treasury 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 Treasury
to be reasonable in the circumstances.
(2) Where the Treasury has during any such period exercised its 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.
136 Power to remit or repay duty on denatured goods

[P1979/2/129]
(1) Subject to subsection (2), where any goods —
(a) which have been imported but not yet cleared for any purpose for
which they may be entered on importation; or
(b) which are chargeable with a duty the requirement to pay which
has not yet taken effect,285

have by reason of their state or condition ceased to be worth the full duty
chargeable thereon and have been denatured in such manner as the
Treasury may direct and in accordance with such conditions as it sees fit
to impose, the Treasury may remit or repay the whole or part of any
duty 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 Treasury may allow.
(1A) The reference in subsection (1) to goods which are chargeable with a
duty the requirement to pay which has not yet taken effect shall be
construed as a reference to any goods which are warehoused or, in the
Customs and Excise Management Act 1986 Section 137


c AT 34 of 1986 Page 131

application of that section in relation to a duty of excise, to any goods at a
time, before the excise duty point for those goods, when they are
chargeable with such a duty.286

(2) Subsection (1) does not apply in relation to spirits.
(3) Where, whether under subsection (1) 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 arrested, and the goods shall be liable to
forfeiture.287

(4) A person guilty of an offence under subsection (3) shall be liable —
(a) on summary conviction, to a fine of £5,000 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 information, to a fine, or to imprisonment for a
term not exceeding 2 years, or to both.
(5) Subsection (1)(a) shall not apply in relation to goods imported on or after
11th March 1992 from a place outside the customs territory of the
Community.288

137 Power to remit or repay duty on goods lost or destroyed, etc

[P1979/2/130]
(1) Where it is shown to the satisfaction of the Treasury that any goods
chargeable with any duty have been lost or destroyed by unavoidable
accident —
(a) after importation but before clearance for any purpose for which
they might be entered on importation; or
(b) in the case of goods chargeable with a duty of excise on their
manufacture or production or on their removal from the place of
their manufacture or production, at any time before their removal
from that place; or
(c) while in a warehouse or Queen’s warehouse; or
(d) at any time while that duty is otherwise lawfully unpaid, except
when payment of that duty has become due but has been allowed
by the Treasury to be deferred; or
(e) at any time after drawback of that duty has been paid,
the Treasury may remit or repay any duty chargeable or paid thereon or
waive repayment of any drawback paid on their warehousing.
(2) The Treasury may, at the request of the proprietor of the goods in
question and subject to compliance with such conditions as the Treasury
Section 138 Customs and Excise Management Act 1986


Page 132 AT 34 of 1986 c

sees fit to impose, permit the destruction of, and waive payment of duty
or repayment of drawback on —
(a) any part of any warehoused goods which becomes damaged or
surplus by reason of the carrying out of any permitted operation
on those goods in warehouse, and any refuse resulting from any
such operation; and
(b) any imported goods not yet cleared for any purpose for which
they might be entered on importation or any warehoused goods,
being in either case goods which have by reason of, their state or
condition ceased to be worth the full duty chargeable thereon.
138 Enforcement of bond in respect of goods removed without payment of

duty

[P1979/2/131]
If any goods which have been lawfully permitted to be removed for any
purpose without payment of duty are unlawfully taken from any ship, aircraft,
vehicle or place before that purpose is accomplished, the Treasury may if it sees
fit enforce any bond given in respect thereof notwithstanding that any time
prescribed in the bond for accomplishing that purpose has not expired.
Drawback, allowances, duties, etc.- general
139 Extension of drawback

[P1979/2/132]
(1) Without prejudice to any other provision of the Customs and Excise Acts
1986 or any other statutory provision, where drawback is allowable on
the shipment of any goods as stores, the like drawback shall, subject to
such conditions and restrictions as the Treasury sees 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
1986 or any other statutory provision, 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
Treasury sees 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.
140 General provisions as to claims for drawback

[P1979/2/133]
(1) Any claim for drawback shall be made in such form and manner and
contain such particulars as the Treasury may direct.
Customs and Excise Management Act 1986 Section 140


c AT 34 of 1986 Page 133

(2) Where drawback has been claimed in the case of any goods
subsections (4) to (6) shall apply in relation to the claim.289

(3) [Repealed]290

(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 Treasury may direct that the conditions on which the
drawback is payable have been fulfilled.
(5) The Treasury 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 Treasury 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), he shall be guilty of an offence and shall be liable on
summary conviction to a fine of £1,000.
140A Power to provide for drawback of excise duty

(1) Subject to the following provisions of this section, the Treasury may, in
relation to any duties of excise, by regulations make provision
(a) conferring an entitlement to drawback of duty in prescribed cases
where the Treasury is satisfied that goods chargeable with duty
have not been, and will not be, consumed in the Island or the
United Kingdom;
(b) conferring an entitlement to drawback of duty, in prescribed
cases, on the shipment as stores, or warehousing in an excise
warehouse for use as stores, of goods chargeable with duty.291

(2) The power of the Treasury to make regulations under this section shall
include power —
(a) to provide for, or for the imposition of, the conditions to which an
entitlement to drawback under the regulations is to be subject;
(b) to provide for the determination of the person on whom any such
entitlement is conferred;
(c) to make different provision for different cases, including different
provision for different duties and different goods; and
(d) to make such incidental, supplemental, consequential and
transitional provision as the Treasury thinks necessary or
expedient.
Section 141 Customs and Excise Management Act 1986


Page 134 AT 34 of 1986 c

(3) Without prejudice to the generality of subsection (2)(d), the power of the
Treasury to make regulations under this section shall include power, in
relation to any drawback of duty to which any person is entitled by
virtue of regulations under this section, to provide —
(a) for entitlement to the drawback to be cancelled at any time after it
has been conferred if there is a contravention of any conditions to
which it is subject or in such other circumstances as may be
prescribed.292

(b) [Repealed]293

(3A) If entitlement to drawback is cancelled under any provision contained in
the regulations referred to in subsection (3B) by virtue of subsection (3)
the Treasury —
(a) may assess as being excise duty due from the prescribed person
an amount equal to sums paid or credited to any person in respect
of the drawback; and
(b) may notify the prescribed person or the person’s representative
accordingly.294

(3B) The regulations referred to in subsection (3A) are —
GC91/90 (a) the Wine and Made-wine Regulations 1990;
GC92/90 (b) the Cider and Perry Regulations 1990; and
SD263/93(c) the Beer Regulations 1993.295

(3C) The reference in subsection (3A) to the prescribed person is to such
person as may be prescribed for the purposes of the subsection by the
regulations under this section.296

141 Drawback and allowance on goods damaged or destroyed after

shipment

[P1979/2/134]
(1) Where it is proved to the satisfaction of the Treasury 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 Treasury 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 Treasury relanded or unloaded again in or brought back into the
Island and either abandoned to the Treasury or destroyed, any amount
payable in respect of the goods by way of drawback, allowance or
Customs and Excise Management Act 1986 Section 142


c AT 34 of 1986 Page 135

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 1986 or
any other statutory provision relating to the reimportation of exported
goods, the person to whom any amount is payable or has been paid
under subsection (2) shall not be required to pay any duty in respect of
any goods relanded, unloaded or brought back under that subsection.
142 Time limit on payment of drawback or allowance

[P1979/2/135]
No payment shall be made in respect of any drawback or allowance 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.
143 Offences in connection with claims for drawback, etc

[P1979/2/136]
(1) If any person, with intent to defraud the Treasury, 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.297

(1A) If any person, without such intent as is mentioned in subsection (1), does
any of the things there mentioned, he shall be guilty of an offence under
this subsection.298

(2) A person guilty of an offence under subsection (1) shall be liable —
(a) on summary conviction, to a penalty of £5,000 or 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 information, to a penalty of any amount, or to
imprisonment for a term not exceeding 7 years, or to both;
and a person guilty of an offence under subsection (1A) shall be liable on
summary conviction to a penalty of £1,000 or three times the amount
which was or might have been improperly obtained or allowed,
whichever is the greater.299

(3) Any goods in respect of which an offence under subsection (1) or (1A) is
committed shall be liable to forfeiture; but in the case of a claim for
drawback, the Treasury may, if it sees fit, instead of seizing the goods
Section 143 Customs and Excise Management Act 1986


Page 136 AT 34 of 1986 c

either refuse to allow any drawback thereon or allow only such
drawback as it considers proper.300

(4) Without prejudice to subsections (1) to (3), 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 entry made thereof in connection with that claim, the goods shall be
liable to forfeiture and any person by whom any such entry or claim was
made shall be guilty of an offence and shall be liable on summary
conviction to a fine of three times the amount claimed or £1,000,
whichever is the greater.
(5) Subsection (4) 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 that
subsection to any claim under —
(a) section 129 or 141(2) of this Act; or
(b) section 41, 56 or 59 of the Alcoholic Liquor Duties Act 1986
(remission or repayment of duty on certain spoilt liquors).
143A Powers to fix excise duty point

(1) Subject to the following provisions of this section, the Treasury may by
regulations make provision, in relation to any duties of excise on goods,
for fixing the time when the requirement to pay any duty with which
goods become chargeable is to take effect (“the excise duty point”).
(2) Where regulations under this section fix an excise duty point for any
goods, the rite of duty for the time being in force at that point shall be the
rate used for determining the amount of duty to be paid in pursuance of
the requirement that takes effect at that point.
(3) Regulations under this section may provide for the excise duty point for
any goods to be such of the following times as may be prescribed in
relation to the circumstances of the case, that is to say —
(a) the time when the goods become chargeable with the duty in
question;
(b) the time when there is a contravention of any prescribed
requirements relating to any suspension arrangements applying
to the goods;
(c) the time when the duty on the goods ceases, in the prescribed
manner, to be suspended in accordance with any such
arrangements;
Customs and Excise Management Act 1986 Section 144


c AT 34 of 1986 Page 137

(d) the time when there is a contravention of any prescribed
condition subject to which any relief has been conferred in
relation to the goods;
(e) such time after the time which, in accordance with regulations
made by virtue of any of the preceding paragraphs, would
otherwise be the excise duty point for those goods as may be
prescribed;
and regulations made by virtue of any of paragraphs (b) to (e) may
define a time by reference to whether or not at that time the Treasury has
been satisfied as to any matter.
(4) Where regulations under this section prescribe an excise duty point for
any goods, such regulations may also make provision —
(a) specifying the person or persons on whom the liability to pay
duty on the goods is to fall at the excise duty point (being the
person or persons having the prescribed connection with the
goods at that point or at such other time, falling no earlier than
when the goods become chargeable with the duty, as may be
prescribed); and
(b) where more than one person is to be liable to pay the duty,
specifying whether the liability is to be both joint and several.
(5) in this section references to suspension arrangements are references to
any provision made by or under the customs and excise Acts for
enabling goods to be held or moved without payment of duty or any
provision made by or under those Acts in connection with any provision
enabling goods to be so held or moved.301

144 Recovery of duties and calculation of duties, drawbacks, etc

[P1979/2/137]
(1) Without prejudice to any other provision of the Customs and Excise Acts
1986, any amount due by way of customs or excise duty may be
recovered as a debt due to the Crown.
(2) Any duty, drawback, allowance or rebate the rate of which is expressed
by reference to a specified quantity or weight of any goods shall, subject
to subsection (3), 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 Treasury may for the purposes of subsection (2) determine the
fractions to be taken into account in the case of any weight or quantity.
(4) [Repealed]302

Section 145 Customs and Excise Management Act 1986


Page 138 AT 34 of 1986 c

144A Recovery of overpaid excise duty

(1) Where a person pays to the Treasury an amount by way of excise duty
which is not due to it, the Treasury is liable to repay that amount.
(2) The Treasury shall not be required to make any such repayment unless a
claim is made to it in such form, and supported by such documentary
evidence, as may be prescribed by it 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) No claim for repayment may be made after the expiry of the period of —
(a) 4 years; or
(b) for claims for the repayment of amounts paid on or before 31
March 2008, 3 years,
beginning with the date of the payment or, if later, the date on which the
claimant (or, where the right to repayment has been assigned or
otherwise transmitted, any predecessor in title of his) discovered, or
could with reasonable diligence have discovered, that the amount was
not due.303

(5) Except as provided by this section the Treasury is not liable to repay an
amount paid to it by way of excise duty by reason of the fact that it was
not due to it.
(6) This section does not apply in a case where the Treasury are —
(a) entitled to pay an amount under Part I of Schedule 3 to the
Finance Act 2001 (of Parliament), as it has effect in the Island, or
(b) required to pay an amount under Part III of that Schedule.304

PART XI – ARREST OF PERSONS, FORFEITURE AND LEGAL

PROCEEDINGS
305

Arrest of persons306

145 Provisions as to arrest of persons

[P1979/2/138]
(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
arrested under the customs and excise Acts may be arrested by any
officer or any member of Her Majesty’s armed forces or coastguard at
any time within 20 years form the date of the commission of the
offence.307

Customs and Excise Management Act 1986 Section 146


c AT 34 of 1986 Page 139

(2) Where it was not practicable to arrest any person so liable at the time of
the commission of the offence, or where any such person having been
then or subsequently arrested for that offence has escaped, he may be
arrested 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
arrested.308

(3) Where any person who is a member of the crew of any ship in Her
Majesty’s employment or service is arrested by an officer for an offence
under the customs and excise Acts, the commanding officer of the ship
shall, if so required by the arresting 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.309

(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 27 of the Police Powers and Procedures Act 1998
in its application to offences under the customs and excise Acts,
the person arresting him shall give notice of the arrest to an officer at the
nearest convenient office of customs and excise.310

Forfeiture
146 Provisions as to detention, seizure and condemnation of goods, etc

[P1979/2/139]
(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.311

(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).312

(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) deliver that thing to an officer.313

(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), be
Section 147 Customs and Excise Management Act 1986


Page 140 AT 34 of 1986 c

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), 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;314

(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 21 of the Summary Jurisdiction Act 1956 shall
apply in relation to that thing.
(4A) Schedule 2A contains supplementary provisions relating to the detention
of things as liable to forfeiture under the customs and excise Acts.315

(5) Schedule 3 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.
(6) Subject to subsections (3) and (4) and to Schedules 2A and 3, 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 Treasury may direct.316

(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
Treasury given thereunder, he shall be guilty of an offence and shall be
liable on summary conviction to a fine of £500.
(8) Subsections (2) to (7) shall apply in relation to any dutiable goods seized
or detained by any person other than an officer notwithstanding that
they were not to be seized as liable to forfeiture under the customs and
excise Acts.
147 Forfeiture of spirits

[P1979/2/140]
Where, by any provision of, or of any instrument made under, the Customs and
Excise Acts 1986, 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 Treasury may seize the
equivalent of that quantity from any spirits in the stock of that
trader; and
Customs and Excise Management Act 1986 Section 148


c AT 34 of 1986 Page 141

(b) where that provision specifies the spirits so liable the Treasury
may, if it thinks fit, seize instead of the spirits so specified an
equivalent quantity of any other spirits in the stock of that trader.
148 Forfeiture of ships, etc used in connection with goods liable to

forfeiture

[P1979/2/141]
(1) Without prejudice to any other provision of the Customs and Excise Acts
1986, where any thing has become liable to forfeiture under the customs
and excise Acts —
(a) any ship, aircraft, 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 ship, aircraft, vehicle or animal has become liable to forfeiture
under the customs and excise Acts, whether by virtue of subsection (1) 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;
(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 master or commander shall each be guilty of an offence
and shall be liable on summary conviction to a fine equal to the value of
the ship, aircraft or hovercraft or £5,000, whichever is the less.
149 Special provision as to forfeiture of larger ships

[P1979/2/142]
(1) Notwithstanding any other provision of the Customs and Excise Acts
1986, 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 1986,
except under section 89 unless the offence in respect of or in connection
with which the forfeiture is claimed —
Section 150 Customs and Excise Management Act 1986


Page 142 AT 34 of 1986 c

(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 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 Manx waters.317

(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.
150 Penalty in lieu of forfeiture of larger ship where responsible officer

implicated in offence

[P1979/2/143]
(1) This section applies where —
(a) any ship of 250 or more tons register would, but for section 149,
be liable to forfeiture for, or in connection with, any offence under
the customs and excise Acts; and
(b) in the opinion of Treasury, a responsible officer of the ship is
implicated either by the officer’s own act or by neglect, in that
offence.318

(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 Treasury may take proceedings in accordance with Schedule 3 in like
manner as it might but for section 149 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.319

(4) The Treasury may require such sum as it sees fit, not exceeding £10,000
to be deposited with it to await the decision of the court, and may detain
the ship until that sum has been so deposited.320

(5) No claim shall lie against the Treasury or any of its officers 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 —
Customs and Excise Management Act 1986 Section 151


c AT 34 of 1986 Page 143

(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;321

(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.
151 Protection of officers, etc in relation to seizure and detention of

goods, etc

[P1979/2/144]
(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 Treasury or any person authorised by or under the Customs and
Excise Acts 1986 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), 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) shall affect 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) 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.
Section 152 Customs and Excise Management Act 1986


Page 144 AT 34 of 1986 c

General provisions as to legal proceedings
152 Institution of proceedings

[P1979/2/145]
(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 shall be instituted except with the consent of the Attorney
General.
(2) Subject to the following provisions of this section, any proceedings under
the customs and excise Acts instituted in a court of summary jurisdiction
shall be commenced in the name of an officer.
(3) In the case of the death, removal, discharge or absence of the officer in
whose name any proceedings were commenced under subsection (2)
those proceedings may be continued by any officer authorised in that
behalf by the Treasury.
(4) Nothing in subsections (1) to (3) shall prevent the institution of
proceedings for an offence under the customs and excise Acts by order
and in the name of the Attorney General in any case in which he thinks it
proper that proceedings should be so instituted.
(5) Notwithstanding anything in subsections (1) to (4), where any person has
been arrested for any offence for which he is liable to be arrested 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 with the consent of the Attorney General or have not been
commenced in the name of an officer.322

153 Service of process

[P1979/2/146]
(1) Any summons or other process issued in the Island for the purpose of
any proceedings under the customs and excise Acts 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.
(3) In subsection (2) “appeal” includes an appeal by way of case stated.
Customs and Excise Management Act 1986 Section 154


c AT 34 of 1986 Page 145

154 Time limits for proceedings

[P1979/2/146A]
(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 on information 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 Attorney General.
(4) For the purposes of subsection (3), a certificate of the Attorney General as
to the date on which such evidence as is there mentioned came to his
knowledge shall be conclusive evidence of that fact.
(5) Without prejudice to any right to require the statement of a case for the
opinion of the Staff of Government Division the prosecutor may appeal
to the Staff of Government Division against any decision of a court of
summary jurisdiction in proceedings for an offence under the customs
and excise Acts.323

155 Place of trial for offences

[P1979/2/148]
(1) Where any offence under the customs and excise Acts was committed at
some place outside the Island, the place of the commission of the offence
shall, for the purposes of the jurisdiction of any court, be deemed to be
any place in the Island where the offender is found or to which he is first
brought after the commission of the offence.
(2) The jurisdiction under subsection (1) shall be in addition to and not in
derogation of any jurisdiction or power of any court under any other
statutory provision.
156 Non-payment of penalties, etc: maximum terms of imprisonment

[P1979/2/149]
Where, in any proceedings for an offence under the customs and excise Acts, a
court of summary jurisdiction in addition to ordering the person convicted to
pay a fine for the offence —
(a) orders him to be imprisoned for a term in respect of the same
offence; and
Section 157 Customs and Excise Management Act 1986


Page 146 AT 34 of 1986 c

(b) further (whether at the same time or subsequently) orders him to
be imprisoned for a term in respect of non-payment of that fine or
default of a sufficient distress to satisfy the amount of that fine;
the aggregate of the terms for which he is so ordered to be imprisoned
shall not exceed 15 months.
157 Incidental provisions as to legal proceedings

[P1979/2/150]
(1) Where liability for any offence under the customs and excise Acts is
incurred by two or more persons jointly, those persons shall each be
liable for the full amount of any fine and may be proceeded against
jointly or severally as the Treasury sees fit.
(2) In any proceedings for an offence under the customs and excise Acts any
court by whom the matter is considered may mitigate any fine as they
see fit.
(3) In any proceedings for an offence or for the condemnation of any thing
as being forfeited under the customs and excise Acts, the fact that
security has been given by bond or otherwise of the payment of any duty
or for compliance with any condition in respect of the non-payment of
which or non-compliance with which the proceedings are instituted shall
not be a defence.
158 Application of penalties

[P1979/2/151]
The balance of any sum paid or recovered on account of any fine imposed under
the customs and excise Acts, after paying any such compensation or costs as are
mentioned in section 2 of the Collection of Fines Etc. Act 1985 to persons other
than the Treasury shall, notwithstanding any local or other special right or
privilege of whatever origin, be accounted for and paid to the Treasury or as it
directs.
159 Power of Treasury to mitigate penalties, etc

[P1979/2/152]
The Treasury may, as it sees fit —
(a) stay or compound any proceedings for an offence or for the
condemnation of any thing as being forfeited under the customs
and excise Acts; or
(b) restore, subject to such conditions (if any) as they think proper,
any thing forfeited or seized under those Acts; or
(c) after judgment, mitigate or remit any fine imposed under those
Acts; or
Customs and Excise Management Act 1986 Section 160


c AT 34 of 1986 Page 147

(d) order any person who has been imprisoned to be discharged
before the expiration of his term of imprisonment, being a person
imprisoned for any offence under those Acts or in respect of the
non-payment of a fine or other sum adjudged to be paid or
awarded in relation to such an offence or in respect of the default
of a sufficient distress to satisfy such a sum.
160 Proof of certain documents

[P1979/2/153]
(1) Any document purporting to be signed either by the Chairman of the
Treasury or by any other person with its authority, shall, until the
contrary is proved, be deemed to have been so signed and to be made
and issued by the Treasury and may be proved by the production of a
copy thereof purporting to be so signed.
(2) Without prejudice to subsection (1) the Documentary Evidence Act 1868
(an Act of Parliament), as that Act has effect in the Island, shall apply in
relation to —
(a) any document issued by the Treasury or any officer authorised by
it in that behalf;
(b) any document issued by the Commissioners between the 1st April
1909 and the 1st April 1980;
(c) any instrument of a legislative character made by the
Commissioners before or after the 1st April 1980 and applied to
the Island by an order made under the Customs and Excise Acts
(Application) Act 1975;
(d) any document issued before the 1st April 1909, by the
Commissioners of Customs and the Commissioners of Inland
Revenue, jointly,
as it applies in relation to the documents mentioned in that Act.
(3) That Act shall, as applied by subsection (2) have effect as if the persons
mentioned in paragraphs (a) to (d) of that subsection were included in
the first column of the Schedule to that Act, and the Chairman of the
Treasury for the relevant meeting of the Treasury were specified in the
second column of that Schedule in connection with those persons.
(4) A photocopy of any document delivered to the Treasury for any customs
or excise purpose and certified by it to be such a photocopy shall be
admissible in any proceedings, whether civil or criminal, to the same
extent as the document itself.
Section 161 Customs and Excise Management Act 1986


Page 148 AT 34 of 1986 c

161 Proof of certain other matters

[P1979/2/154]
(1) An averment in any process in proceedings under the customs and excise
Acts —
(a) that those proceedings were instituted with the consent of the
Attorney General; or
(b) that any person is or was an officer or constable, or a member of
Her Majesty’s armed forces or coastguard; or
(c) that any person is or was appointed or authorised by the Treasury
to discharge any duty; or
(d) that the Treasury has or has not been satisfied as to any matter as
to which it is required by any provision of those Acts to be
satisfied; or
(e) that any ship is a British ship; or
(f) that any goods thrown overboard, staved or destroyed were so
dealt with in order to prevent or avoid the seizure of those goods,
shall, until the contrary is proved, be sufficient evidence of the matter in
question.
(2) Where in any proceedings relating to customs or excise any question
arises as to the place from which any goods have been brought or as to
whether or not —
(a) any duty has been paid or secured in respect of any goods; or
(b) any goods or other things whatsoever are of the description or
nature alleged in the information, writ or other process; or
(c) any goods have been lawfully imported or lawfully unloaded
from any ship or aircraft; or
(d) any goods have been loaded into any ship or aircraft or lawfully
exported or were lawfully waterborne; or
(e) any goods were lawfully brought to any place for the purpose of
being loaded into any ship or aircraft or exported; or
(f) any goods are or were subject to any prohibition of or restriction
on their importation or exportation,
then, where those proceedings are brought by or against the Treasury,
the Attorney General or an officer or against any other person in respect
of anything purporting to have been done in pursuance of any power or
duty conferred or imposed on him by or under the customs and excise
Acts, the burden of proof shall lie upon the other party to the
proceedings.
Customs and Excise Management Act 1986 Section 162


c AT 34 of 1986 Page 149

162 Persons who may conduct proceedings

[P1979/2/155]
Any officer or any other person authorised in that behalf by the Treasury may,
although he is not an advocate, conduct any proceedings before any court of
summary jurisdiction or before any examining justices, being proceedings
under any statutory provision relating to an assigned matter or proceedings
arising out of the same circumstances as any proceedings commenced under
any such statutory provision, whether or not the last mentioned proceedings are
persisted in.
Saving for outlying enactments of certain general provisions as to offences
163 Saving for outlying enactments of certain general provisions as to

offences

[P1979/2/156]
(1) In subsections (2) and (3) “the outlying provisions of the customs and
excise Acts” means any statutory provision relating to customs or excise
as for the time being amended, which was passed before the
commencement of this Act and are not re-enacted in the Customs and
Excise Acts 1986.
(2) It is hereby declared that any act or omission in respect of which a
pecuniary penalty (however described) is imposed by any of the outlying
provisions of the customs and excise Acts is an offence under that
provision; and accordingly in this Part of this Act any reference to an
offence under the customs and excise Acts includes a reference to such
an act or omission.
(3) Subject to any express provision made by the statutory provisions in
question, an offence under any of the outlying provisions of the customs
and excise Acts —
(a) where it is punishable with imprisonment for a term of 2 years,
with or without a pecuniary penalty, shall be punishable either on
summary conviction or on conviction on information;
(b) in any other case, shall be punishable on summary conviction.
Enforcement of payment
163A Enforcement by distress

(1) The Treasury may by regulations make provision —
(a) for authorising distress to be levied on the goods and chattels of
any person refusing or neglecting to pay —
(i) any amount of relevant tax due from him, or
Section 164 Customs and Excise Management Act 1986


Page 150 AT 34 of 1986 c

(ii) any amount recoverable as if it were relevant tax due from
him;
(b) for the disposal of any goods or chattels on which distress is
levied in pursuance of the regulations; and
(c) for the imposition and recovery of costs, charges, expenses and
fees in connection with anything done under the regulations.
(2) The provision that may be contained in regulations under this section
shall include, in particular —
(a) provision for the levying of distress, by any person authorised to
do so under the regulations, on goods or chattels located at any
place whatever (including on a public highway); and
(b) provision authorising distress to be levied at any such time of the
day or night, and on any such day of the week, as may be
specified or described in the regulations.
(3) Regulations under this section may —
(a) make different provision for different cases, and
(b) contain any such incidental, supplemental, consequential or
transitional provision as the Treasury thinks fit;
and the transitional provision that may be contained in regulations
under this section shall include transitional provision in connection with
the coming into force of the repeal by this Act of any other power by
regulations to make provision for or in connection with the levying of
distress.
(4) The power to make regulations under this section shall be exercisable by
statutory document subject to annulment in pursuance of a resolution of
Tynwald.
(5) The following are relevant taxes for the purposes of this section, that is to
say —
(a) any duty or customs or excise,
(b) any agricultural levy of the European Union.324
325

PART XII – GENERAL AND MISCELLANEOUS

General powers, etc.
164 Bonds and security

[P1979/2/157]
(1) Without prejudice to any express requirement as to security contained in
the customs and excise Acts, the Treasury may, if it sees fit, require any
person to give security (or further security) by bond, guarantee or
Customs and Excise Management Act 1986 Section 164


c AT 34 of 1986 Page 151

otherwise for the observance of any condition in connection with
customs or excise.326

(1A) For the purposes of this section “condition in connection with excise”
includes a condition in connection with excise duty charged, under the
law of a member State, on —
(a) manufactured tobacco,
(b) alcohol or alcoholic beverages, or
(c) energy products.327

The expressions used in paragraphs (a) to (c) have the same meaning as
in Council Directive 2008/118/EEC.328

(2) Any bond, guarantee or other security taken for the purposes of any
assigned matter —
(a) shall be taken either on behalf of Her Majesty or on behalf of Her
Majesty and the tax authorities of each member State; and329

(b) shall be valid notwithstanding that it is entered into by a person
under full age; and
(c) may be cancelled at any time or by order of the Treasury.
In this subsection “assigned matter” includes any excise duty charged as
mentioned in subsection (1A).330

164A General information powers in relation to persons entering or leaving

the Island

(1) An officer of customs and excise may require any person entering or
leaving the Island —
(a) to produce the person’s passport or travel documents for
examination, or
(b) to answer any questions put by the officer about the person’s
journey.
(2) In subsection (1) “passport” means —
(a) a United Kingdom passport (within the meaning of the
Immigration Act 1971 (of Parliament)),
(b) a passport issued by or on behalf of the authorities of a country or
territory outside the United Kingdom, or by or on behalf of an
international organisation, or
(c) a document that can be used (in some or all circumstances)
instead of a passport.
(3) Subsections (1) and (2) apply in relation to a transit air passenger arriving
at the passenger’s final destination as they apply in relation to a person
entering the Island.
Section 165 Customs and Excise Management Act 1986


Page 152 AT 34 of 1986 c

(4) For the purposes of subsection (3) a transit air passenger is a person —
(a) who has arrived by air in the Island and United Kingdom; and
(b) whose journey is continued or resumed by air to a destination in
the Island which is not the place where the person is regarded for
the purposes of this section as entering the Island and United
Kingdom;
and the passenger’s final destination is the destination of the continued
or resumed journey.331

165 Power to require provision of facilities

[P1979/2/158]
(1) A person to whom this section applies, that is to say, a revenue trader
and any person required by the Treasury under the Customs and Excise
Acts 1986 to give security in respect of any premises or place to be used
for the examination of goods by an officer, shall —
(a) provide and maintain such appliances and afford such other
facilities reasonably necessary to enable an officer to take any
account or make any examination or search or to perform any
other of his duties on the premises of that trader or at the bonded
premises or place as the Treasury may direct;
(b) keep any appliances so provided in a convenient place approved
by the proper officer for that purpose; and
(c) allow the proper officer at any time to use anything so provided
and give him any assistance necessary for the performance of his
duties.
(2) Any person who contravenes any provision of subsection (1) shall be
guilty of an offence and shall be liable on summary conviction to a fine of
£1,000.
(3) A person to whom this section applies shall provide and maintain any
fitting required for the purpose of affixing any lock which the proper
officer may require to affix to the premises of that person or any part
thereof or to any vessel, utensil or other apparatus whatsoever kept
thereon, and in default —
(a) the fitting may be provided or any work necessary for its
maintenance may be carried out by the proper officer, and any
expenses so incurred shall be paid on demand by that person; and
(b) if that person fails to pay those expenses on demand, he shall in
addition be guilty of an offence and shall be liable on summary
conviction to a fine of £1,000.
(4) If any person to whom this section applies or any servant of his —
Customs and Excise Management Act 1986 Section 166


c AT 34 of 1986 Page 153

(a) wilfully destroys or damages any such fitting as is mentioned in
subsection (3) or any lock or key provided for use therewith, or
any label or seal placed on any such lock; or
(b) improperly obtains access to any place or article secured by any
such lock; or
(c) has any such fitting or any article intended to be secured by
means thereof so constructed that that intention is defeated,
he shall be guilty of an offence and shall be liable on summary conviction
to a fine of £5,000 and may be arrested.332

166 Power to examine and take account of goods

[P1979/2/159]
(1) Without prejudice to any other power conferred by the Customs and
Excise Acts 1986, an officer may examine and take account of
any goods —
(a) which are imported; or
(b) which are in a warehouse or Queen’s warehouse; or
(bb) which are in a free zone; or
(c) which have been loaded into any ship or aircraft at any place in
the Island or the United Kingdom; or
(d) which are entered for exportation or for use as stores; or
(e) which are brought to any place in the Island for exportation or for
shipment for exportation or as stores; or
(f) in the case of which any claim for drawback, allowance, rebate,
remission or repayment of duty is made;
and may for that purpose open or unpack any container or require any
container to be opened or unpacked and search it or anything in it.333

(2) Any examination of goods by an officer under the Customs and Excise
Acts 1986 shall be made at such place as the Treasury appoint for the
purpose.
(3) In the case of such goods as the Treasury may direct, and subject to such
conditions as it sees fit to impose, an officer may permit goods to be
skipped on the quay or bulked, sorted, lotted, packed or repacked before
account is taken thereof.
(4) Any opening, unpacking, weighing, measuring, repacking, bulking,
sorting, lotting, marking, numbering, loading, unloading, carrying or
landing of goods or their containers for the purposes of, or incidental to,
the examination by an officer, removal or warehousing thereof shall be
done, and any facilities or assistance required for any such examination
shall be provided, by or at the expense of the proprietor of the goods.
Section 167 Customs and Excise Management Act 1986


Page 154 AT 34 of 1986 c

(4A) But if an officer opens or unpacks any container, or searches it or
anything in it, the Treasury is to bear the expense of doing so.334

(5) If any imported goods which an officer has power under the Customs
and Excise Acts 1986 to examine are without the authority of the proper
officer removed from customs and excise charge before they have been
examined, those goods shall be liable to forfeiture.
(6) If any goods falling within subsection (5) are removed by a person with
intent to defraud Her Majesty of any duty chargeable thereon or to evade
any prohibition or restriction for the time being in force with respect
thereto under or by virtue of any statutory provision, that person shall be
guilty of an offence under this subsection and may be arrested.335

(7) A person guilty of an offence under subsection (6) shall be liable —
(a) on summary conviction, to a fine of £5,000 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 information, to a fine, or to imprisonment for a
term not exceeding 7 years, or to both.336

(8) Without prejudice to the foregoing provisions of this section, where by
this section or by or under any other provision of the Customs and Excise
Acts 1986 an account is authorised or required to be taken of any goods
for any purpose by an officer, the Treasury may, with the consent of the
proprietor of the goods, accept as the account of those goods for that
purpose an account taken by such other person as may be approved in
that behalf by both the Treasury and the proprietor of the goods.
166A Power to examine and take account of goods

Conduct consisting in the interception of a communication in the course of its
transmission by means of a public postal service is authorised by this section if it is
conduct —
(a) under section 166 as applied by virtue of section 15 of the Post
Office Act 1993 (application to customs Acts) or that section 15 and
another enactment; or
(b) by an officer.337

167 Power to take samples

[P1979/2/160]
(1) An officer may at any time take samples of any goods —
(a) which he is empowered by the Customs and Excise Acts 1986 to
examine; or
(b) which are on premises where goods chargeable with any duty are
manufactured, prepared or subjected to any process; or
Customs and Excise Management Act 1986 Section 168


c AT 34 of 1986 Page 155

(c) which, being dutiable goods, are held by any person as stock for
his business or as minerals for manufacture or processing.
(2) Where an officer takes from any vessel, pipe or utensil on the premises of
any of the following revenue traders, that is to say, a distiller, brewer for
sale, producer of wine, producer of made-wine or maker of cider, a
sample of any products of, or of any materials for, the manufacture of
that trader —
(a) the trader may, if he wishes, stir up and mix together the contents
of that vessel, pipe or utensil before the sample is taken; and
(b) the sample taken by the officer shall be deemed to be
representative of the whole contents of that vessel, pipe or utensil.
(3) Any sample taken under this section shall be disposed of and accounted
for in such manner as the Treasury may direct.
(4) Where any sample is taken under this section from any goods chargeable
with a duty of customs or excise after that duty has been paid,
other than —
(a) a sample taken when goods are first entered on importation; or
(b) a sample taken from goods in respect of which a claim for
drawback, allowance, rebate, remission or repayment of that duty
is being made,
and the sample so taken is to be retained, the officer taking it shall, if so
required by the person in possession of the goods, pay for the sample on
behalf of the Treasury such sum as reasonably represents the wholesale
value thereof.
168 Power to search premises: search warrant

(1) If a justice of the peace is satisfied by information upon oath given by an
officer that there are reasonable grounds to suspect that anything liable
to forfeiture under the customs and excise Acts is kept or concealed in
any building or place, he may by warrant under his hand authorise any
officer, and any person accompanying an officer, to enter and search the
building or place named in the warrant.
(2) An officer or other person so authorised has power —
(a) to enter the building or place at any time, whether by day or
night, on any day, and search for, seize, and detain or remove any
such thing, and
(b) so far as is necessary for the purpose of such entry, search,
seizure, detention or removal, to break open any door, window or
container and force and remove any other impediment or
obstruction.
Section 169 Customs and Excise Management Act 1986


Page 156 AT 34 of 1986 c

(2A) The power in subsection (2)(a) includes power to search for and remove
documents relating to any such thing (including documents about title,
storage and movement).338

(3) Where there are reasonable grounds to suspect that any still, vessel,
utensil, spirits or materials for the manufacture of spirits is or are
unlawfully kept or deposited in any building or place, subsections (1), (2)
and (2A) apply in relation to any constable as they would apply in
relation to an officer.339

(4) The powers conferred by a warrant under this section are exercisable
until the end of the period of one month beginning with the day on
which the warrant is issued.
(5) A person other than a constable shall not exercise the power of entry
conferred by this section by night unless accompanied by a constable.340

169 Power to enter land for or in connection with access to pipe-lines

[P1979/2/162]
Where any thing conveyed by a pipe-line is chargeable with a duty of customs
or excise which has not been paid, an officer may enter any land adjacent to the
pipe-line in order to get to the pipe-line for the purpose of exercising in relation
to that thing any power conferred by or under the Customs and Excise Acts
1986 or to get from the pipe-line after an exercise of any such power.
170 Power to search vehicles or vessels

[P1979/2/163]
(1) Without prejudice to any other power conferred by the Customs and
Excise Acts 1986, where there are reasonable grounds to suspect that any
vehicle or vessel is or may be carrying any goods which are —
(a) chargeable with any duty which has not been paid or secured; or
(b) in the course of being unlawfully removed from or to any place;
or
(c) otherwise liable to forfeiture under the customs and excise Acts,
any officer or constable or member of Her Majesty’s armed forces or
coastguard may stop and search that vehicle or vessel.
(2) If when so required by any such officer, constable or member the person
in charge of any such vehicle or vessel refuses to stop or to permit the
vehicle or vessel to be searched, he shall be guilty of an offence and shall
be liable on summary conviction to a fine of £1,000.
(3) This section shall apply in relation to aircraft as it applies in relation to
vehicles or vessels but the power to stop and search in subsection (1)
shall not be available in respect of aircraft which are airborne.341

Customs and Excise Management Act 1986 Section 171


c AT 34 of 1986 Page 157

170A Power to search articles

(1) Without prejudice to any other power conferred by the Customs and
Excise Acts, where there are reasonable grounds to suspect that a person
in the Island (referred to in this section as “the suspect”) has with him, or
at the place where he is, any goods to which this section applies, an
officer may —
(a) require the suspect to permit a search of any article that he has
with him or at that place, and
(b) if the suspect is not under arrest, detain him (and any such article)
for so long as may be necessary to carry out the search.
(2) The goods to which this section applies are dutiable alcoholic liquor, or
tobacco products, which are —
(a) chargeable with any duty of excise, and
(b) liable to forfeiture under the customs and excise Acts.342

171 Power to search persons

[P1979/2/164]
(1) Where there are reasonable grounds to suspect that any person to whom
this section applies (referred to in this section as “the suspect”) is
carrying any article —
(a) which is chargeable with any duty has not been paid or secured;
or
(b) with respect to the importation or exportation of which any
prohibition or restriction is for the time being in force under or by
virtue of any statutory provision,
an officer may exercise the powers conferred by subsection (2) and, if the
suspect is not under arrest, may arrest him for so long as may be
necessary for the exercise of those powers and (where applicable) the
exercise of the rights conferred by subsection (3).343

(2) The officer may require the suspect —
(a) to permit such a search of any article which he has with him; and
(b) subject to subsection (3), to submit to such searches of his person,
whether rub-down, strip or intimate,
as the officer may consider necessary or expedient; but no such
requirement may be imposed under paragraph (b) without the officer
informing the suspect of the effect of subsection (3).344

(3) If the suspect is required to submit to a search of his person, he may
require to be taken —
(a) except in the case of a rub-down search, before a justice of the
peace or a superior of the officer concerned; and
Section 171 Customs and Excise Management Act 1986


Page 158 AT 34 of 1986 c

(b) in the excepted case, before such a superior;
and the justice or superior shall consider the grounds for suspicion and
direct accordingly whether the suspect is to submit to the search.345

(3A) A rub-down or strip search shall not be carried out except by a person of
the same sex as the suspect; and an intimate search shall not be carried
out except by a suitably qualified person.346

(4) This section applies to the following persons, namely —
(a) any person who is on board or has landed from any ship or
aircraft;
(b) any person entering or about to leave the Island;
(c) any person within the dock area of a port;
(d) any person at a customs and excise airport;
(e) any person in, entering or leaving any approved wharf or transit
shed which is not in a port;
(f) any person in, entering or leaving a free zone.
(5) In this section —
“intimate search” means any search which involves a physical examination (that
is, an examination which is more than simply a visual examination) of a
person’s body orifices;
“rub-down search” means any search which is neither an intimate search nor a
strip search;
“strip search” means any search which is not an intimate search but which
involves the removal of an article of clothing which —
(a) is being worn (wholly or partly) on the trunk; and
(b) is being so worn either next to the skin or next to an article of
underwear;
“suitably qualified person” means a registered medical practitioner or a
registered nurse.347

171A Powers to search for cash

(1) The provisions of this Act which fall within subsection (2) (search powers
for officers) apply in accordance with subsection (3) —
(a) for the purposes of searching for cash —
(i) which is recoverable property or is intended by any person
for use in unlawful conduct; and
(ii) the amount of which is not less than the minimum amount;
(b) for the purposes of searching for cash to ensure compliance with
sections 76B or 76C; or
(c) for purposes connected to any such purposes.
Customs and Excise Management Act 1986 Section 172


c AT 34 of 1986 Page 159

(2) The provisions of this Act which fall within this subsection are —
(a) section 20(1) (powers of access etc.);
(b) section 78(1) and (2) (information powers);
(c) section 166(1) to (4) (powers to examine and take account of
goods); and
(d) section 171 (power to search persons including intimate searches).
(3) Those provisions apply for the purposes mentioned in subsection (1)
as if —
(a) any reference in them to goods included a reference to cash; and
(b) in section 171(1) —
(i) the reference to an article were a reference to cash; and
(ii) paragraphs (a) and (b) were omitted.
(4) The Treasury may by regulations provide for —
(a) any provision of this Act to apply with modifications for the
purposes of the provisions applied by subsections (1) to (3), or
(b) any other enactment to apply, with or without modifications, for
the purposes of the provisions so applied.
(5) This section does not limit the scope of any powers that exist apart from
this section (whether under this Act or otherwise).
(6) In this section —
“the 2008 Act” means the Proceeds of Crime Act 2008;
“cash” —
(a) so far as relating to purposes falling within subsection (1)(a), has
the meaning given by section 43(6) and (7) of the 2008 Act; and
(b) so far as relating to purposes falling within subsection (1)(b), has
the same meaning as in section 76A of this Act;
“minimum amount” has the meaning given by section 55 of the 2008 Act;
“modifications” includes omissions;
“recoverable property” has the meaning given by section 65(1) of the 2008 Act;
“unlawful conduct” has the meaning given by section 2 of the 2008 Act.348

172 Power to pay rewards

[P1979/2/165]
The Treasury may at its discretion pay rewards in respect of any service which
appears to it to merit reward rendered to it by any person in relation to any
assigned matter.
Section 173 Customs and Excise Management Act 1986


Page 160 AT 34 of 1986 c

173 Agents

[P1979/2/166]
(1) If any person requests an officer or a person appointed by the Treasury
to transact any business relating to an assigned matter with him on
behalf of another person, the officer or person so appointed may refuse
to transact that business with him unless written authority from that
other person is produced in such form as the Treasury may direct.
(2) Subject to subsection (1) anything required by the Customs and Excise
Acts 1986 to be done by the importer or exporter of any goods may,
except where the Treasury otherwise requires, be done on his behalf by
an agent.
174 Computer records, etc

(1) Any provision made by or under any statutory provision which requires
a person, in connection with any assigned matter —
(a) to produce, furnish or deliver any document, or cause any
document to be produced, furnished or delivered, or
(b) to permit the Treasury or a person authorised by it —
(i) to inspect any document, or
(ii) to make or take extracts from or copies of or remove any
document,
shall, without prejudice to section 3 of the Interpretation Act 1976,
have effect as if any reference in that provision to a document
were a reference to a document within the meaning of Part 2 of
the Administration of Justice Act 2008; and, accordingly, any
reference in such a provision to a copy of a document shall be
construed in accordance with section 20 of that Act.349

(2) In connection with any assigned matter, a person authorised by the
Treasury to exercise the powers conferred by this subsection —
(a) shall be entitled at any reasonable time to have access to, and
inspect and check the operation of, any computer and any
associated apparatus or material which is or has been in use in
connection with any document to which this subsection applies;
and
(b) may require —
(i) the person by whom or on whose behalf the computer is or
has been so used, or
(ii) any person having charge of, or otherwise concerned with
the operation of, the computer, apparatus or material,
to afford him such reasonable assistance as he may require for the
purpose of paragraph (a).
Customs and Excise Management Act 1986 Section 174


c AT 34 of 1986 Page 161

(3) Subsection (2) applies to any document, within the meaning of Part 2 of
the Administration of Justice Act 2008, which, in connection with any
assigned matter, a person is or may be required by or under any
enactment —
(a) to produce, furnish or deliver, or cause to be produced, furnished
or delivered; or
(b) to permit the Treasury or a person authorised by it to inspect,
make or take extracts from or copies of or remove.350

(4) Any person who —
(a) obstructs a person authorised under subsection (2) in the exercise
of his powers under paragraph (a) of that subsection, or
(b) without reasonable excuse fails to comply within a reasonable
time with a requirement under paragraph (b) of that subsection,
shall be liable on summary conviction to a fine of £2,500.
174A Enforcement powers

(1) Except in a case falling within subsection (2), the powers to which this
section applies shall not be exercisable in relation to any person or thing
entering or leaving the Island so as to prevent, restrict or delay the
movement of that person or thing between the Island and any member
States.
(2) The cases in which a power to which this section applies may be
exercised as mentioned in subsection (1) are those where it appears to the
person on whom the power is conferred that there are reasonable
grounds for believing that the movement in question is not in fact
between the Island and any member States or that it is necessary to
exercise the power for purposes connected with —
(a) securing the collection of any EU customs duty or giving effect to
any EU legislation relating to any such duty;351

(b) the enforcement of any prohibition or restriction for the time
being in force by virtue of any EU legislation with respect to the
movement of goods into or out of the member States;352

(c) the enforcement of any prohibition or restriction for the time
being in force by virtue of any enactment with respect to the
importation or exportation of goods into or out of the Island; or
(d) searching for cash that is recoverable property or intended for use
in unlawful conduct.353

(3) Subject to subsection (4), this section applies to any power which is
conferred on the Treasury or any officer or constable under any of the
following provisions of the Customs and Excise Management Act 1986, that
is to say —
Section 174 Customs and Excise Management Act 1986


Page 162 AT 34 of 1986 c

(a) section 14 (control of movement of aircraft into and out of the
Island);
(b) section 19 (officers’ powers of boarding);
(c) section 20 (officers’ powers of access);
(d) section 21 (officers’ powers to detain ships);
(e) section 26 (power to prevent flight of aircraft);
(f) section 79 (questions as to baggage of person entering or leaving
the United Kingdom);
(g) section 171 (powers of search); and
(ga) section 164A (general information powers in relation to persons
entering or leaving the Island).354

(4) The Treasury may by order add any power conferred by any enactment
contained in the customs and excise Acts to the powers to which this
section applies.
(5) In this section —
“cash” has the meaning given by section 43(6) and (7) of the Proceeds of Crime
Act 2008;355

“EU customs duty” includes any agricultural levy of the Economic
Community;356

“recoverable property” has the same meaning as in section 65(1) of the Proceeds
of Crime Act 2008; and357

“unlawful conduct” has the same meaning as in section 2 of that Act;358

and for the purposes of this section a power shall be taken to be exercised
otherwise than in relation to a person or thing entering or leaving the
Island in any case where the power is exercisable irrespective of whether
the person or thing in question is entering or leaving the Island.359

174B Disclosure of information by customs service

(1) This section applies to information or documents which are held by or on
behalf of the Treasury, the Collector or an officer for the purposes of, or
in relation to, any assigned matter.
(2) No obligation of secrecy imposed by statute or otherwise prevents the
disclosure, in accordance with this section, of information or documents
to which this section applies if the disclosure is made for the purposes
of —
(a) any criminal investigation whatever which is being or may be
carried out, whether in the Island or elsewhere;
(b) any criminal proceedings whatever which have been or may be
initiated, whether in the Island or elsewhere;
Customs and Excise Management Act 1986 Section 174


c AT 34 of 1986 Page 163

(c) initiating or bringing to an end any such investigation or
proceedings, or of facilitating a determination of whether it or
they should be initiated or brought to an end;
(d) enabling or assisting an enforcing authority to discharge its
functions; or
(e) facilitating the carrying out by any of the British intelligence
services of any of that service’s functions.360

(3) Information and documents to which this section applies shall not be
disclosed by virtue of this section except by or with the authority of the
Collector.
(4) Information or documents obtained by means of a disclosure authorised
by subsection (2) shall not be disclosed except —
(a) for a purpose mentioned in that subsection; and
(b) with the consent of the Collector.
(5) A consent for the purposes of subsection (4) may be given either in
relation to a particular disclosure or in relation to disclosures made in
such circumstances as may be specified or described in the consent.
(6) Nothing in this section authorises the making of any disclosure which is
prohibited by any provision of the Data Protection Act 2002.361

(7) References in this section to information or documents which are held on
behalf of the Treasury or of the Collector include references to
information or documents which —
(a) are held by a person who provides services to the Treasury or, as
the case may be, to the Collector; and
(b) are held by that person in connection with the provision of those
services.
(8) Nothing in this section shall be taken to prejudice any power to disclose
information or documents which exists apart from this section.
(8A) In this section “intelligence services” means the Security Service, the
Secret Intelligence Service or G.C.H.Q.362

174C Disclosure of information to customs service by enforcing authorities

(1) This section applies to any information which is held by or on behalf of
an enforcing authority.
(2) No obligation of secrecy imposed by statute or otherwise prevents the
disclosure to the Treasury, the Collector or an officer, in accordance with
this section, of information or documents to which this section applies if
the disclosure is made for the purpose of enabling or assisting the
Treasury, the Collector or an officer to discharge their respective
functions in relation to an assigned matter.
Section 174 Customs and Excise Management Act 1986


Page 164 AT 34 of 1986 c

(3) Information obtained by means of a disclosure authorised by
subsection (2) shall not be disclosed except —
(a) for a purpose mentioned in that subsection; and
(b) with the consent of the relevant enforcing authority.
(4) A consent for the purposes of subsection (3) may be given either in
relation to a particular disclosure or in relation to disclosures made in
such circumstances as may be specified or described in the consent.
(5) Nothing in this section authorises the making of any disclosure which is
prohibited by any provision of the Data Protection Act 1986.
(6) References in this section to information which is held on behalf of an
enforcing authority include references to information which —
(a) is held by a person who provides services to the enforcing
authority; and
(b) is held by that person in connection with the provision of those
services.
(7) Nothing in this section shall be taken to prejudice any power to disclose
information or documents which exists apart from this section.363

174D Matters supplementary to ss 174B and 174C

In sections 174B and 174C —
“crime” means any conduct which —
(a) constitutes one or more criminal offences (whether under the law
of the Island or of any country or territory outside the Island); or
(b) is, or corresponds to, any conduct which, if it all took place in the
Island, would constitute one or more criminal offences;
and references to “criminal proceedings” shall be construed accordingly;
“criminal investigation” means an investigation of any crime, including an
investigation of any alleged or suspected crime and an investigation of
whether a crime has been committed;
“enforcing authority” means —
(a) the Isle of Man Financial Services Authority;364

(b) [Repealed]365

(c) the Chief Constable and the members of the Police Force;
(d) the Isle of Man Office of Fair Trading;
(e) the Isle of Man Gambling Supervision Commission; and366

(f) any other person who is prescribed for the purpose of this
definition by an order made by the Treasury.367

Customs and Excise Management Act 1986 Section 174


c AT 34 of 1986 Page 165

174E Disclosure of information

(1) A person who discloses any information which he holds or has held in
the exercise of any function as —
(a) a person carrying out the administrative work of the VAT and
Duties Tribunal;
(b) a person providing, or employed in the provision of, services to
any person mentioned in paragraph (a) or (c);
(c) a member of staff of the National Audit Office,
is guilty of an offence if it is information about any matter relevant, for
the purposes of those functions, in the case of any identifiable person.
(2) Subsection (1) does not apply to any disclosure of information —
(a) with lawful authority,
(b) with the consent of any person in whose case the information is
about a matter relevant to VAT or duty, or
(c) which has been lawfully made available to the public before the
disclosure is made.
(3) For the purposes of this section, a disclosure of any information is made
with lawful authority if, and only if, it is made —
(a) by an officer in accordance with his official duty,
(b) by any other person for the purposes of the function in the
exercise of which he holds the information and without
contravening any restriction imposed by the Treasury,
(c) to, or in accordance with an authorisation duly given by, the
Treasury,
(d) in pursuance of any enactment or of any order of a court, or
(e) in connection with the institution of or otherwise for the purposes
of any proceedings relating to any matter within the general
responsibility of the Treasury in respect of VAT or any duty.
(4) It is a defence for a person charged with an offence under this section to
prove that at the time of the alleged offence —
(a) he believed that he had lawful authority to make the disclosure in
question and had no reasonable cause to believe otherwise, or
(b) he believed that the information in question had been lawfully
made available to the public before the disclosure was made and
had no reasonable cause to believe otherwise.
(5) A person guilty of an offence under this section is liable —
(a) on conviction on information to custody for a term not exceeding
two years or a fine or both, or
(b) on summary conviction, to custody for a term not exceeding six
months or a fine not exceeding £5,000 or both.368

Section 175 Customs and Excise Management Act 1986


Page 166 AT 34 of 1986 c

174F Disclosure of exporter information

(1) The Treasury may, by regulations, make provision authorising officers to
disclose prescribed information about the export of goods from the
Island.
(2) In subsection (1), “prescribed information” means information of a kind
that is prescribed in the regulations.
(3) But the regulations may only prescribe the following kinds of
information —
(a) the commodity code of goods that have been exported from the
Island (a “prescribed code”);
(b) a description of the category of goods covered by a prescribed
code;
(c) the names and addresses of persons who have exported goods
covered by a prescribed code;
(d) the years and months in which a particular person has exported
goods covered by a prescribed code.
(4) Regulations under this section may make such provision as the Treasury
thinks appropriate in connection with the provision authorising officers
to disclose prescribed information (including provision about the
manner in which information may be disclosed.
(5) In this section, “commodity code” means a code or other identifier
applied to a category of goods in connection with the preparation of
statistics on exports from the Island and United Kingdom (whether or
not it is also applied for other purposes).369

General offences
175 Untrue declarations, etc

[P1979/2/167]
(1) If any person either knowingly or recklessly —
(a) makes or signs, or causes to be made or signed, or delivers or
causes to be delivered to the Treasury or an officer, any
declaration, notice, certificate or other document whatsoever; or
(b) makes any statement in answer to any question put to him by an
officer which he is required by or under any statutory provision to
answer,
being a document or statement produced or made for any purpose of
any assigned matter, which is untrue in any material particular, he shall
be guilty of an offence under this subsection and may be arrested; and
any goods in relation to which the document or statement was made
shall be liable to forfeiture.370

Customs and Excise Management Act 1986 Section 176


c AT 34 of 1986 Page 167

(2) Without prejudice to subsection (4) a person who commits an offence
under subsection (1) shall be liable —
(a) on summary conviction, to a fine of £5,000 or to imprisonment for
a term not exceeding 6 months, or to both; or
(b) on conviction on information to a fine, or to imprisonment for a
term not exceeding 2 years, or to both.
(3) If any person —
(a) makes or signs, or causes to be made or signed or delivers or
causes to be delivered to the Treasury or an officer, any
declaration, notice, certificate or other document whatsoever; or
(b) makes any statement in answer to any question put to him by an
officer which he is required by or under any statutory provision to
answer,
being a document or statement produced or made for any purpose of
any assigned matter, which is untrue in any material particular, then,
without prejudice to subsection (4) he shall be guilty of an offence and
shall be liable on summary conviction to a fine of £2,500.
(4) Where by reason of any such document or statement as is mentioned in
subsection (1) or (3) the full amount of any duty payable is not paid or
any overpayment is made in respect of any drawback, allowance, rebate
or repayment of duty, the amount of the duty unpaid or of the
overpayment shall be recoverable as a debt due to the Crown or may be
summarily recovered as a civil debt.
(5) An amount of excise duty, or the amount of an overpayment in respect of
any drawback, allowance, rebate or repayment of any excise duty, shall
not be recoverable as mentioned in subsection (4) unless the Treasury has
assessed the amount of the duty or of the overpayment as being excise
duty due from the person mentioned in subsection (1) or (3) and notified
him or his representative accordingly.371

176 Counterfeiting documents, etc

[P1979/2/168]
(1) If any person —
(a) counterfeits or falsifies any document which is required by or
under enactment relating to an assigned matter or which is used
in the transaction of any business relating to an assigned matter;
or
(b) knowingly accepts, receives or uses any such document so
counterfeited or falsified; or
(c) alters any such document after it is officially issued; or
(d) counterfeits any seal, signature, initials or other mark of, or used
by, any officer for the verification of such a document or for the
Section 176 Customs and Excise Management Act 1986


Page 168 AT 34 of 1986 c

security of goods or for any other purpose relating to an assigned
matter,
he shall be guilty of an offence under this section and may be arrested.372

(2) A person guilty of an offence under this section shall be liable —
(a) on summary conviction, to a fine of £5,000 or to imprisonment for
a term not exceeding 6 months, or to both; or
(b) on conviction on information, to a fine, or to imprisonment for a
term not exceeding 2 years, or to both.
176A Prohibition on importation and exportation of false identity

documents etc

(1) The importation and exportation of any identity document to which this
section applies is prohibited.
(2) This section applies to —
(a) any false identity document;
(b) any identity document issued or obtained in contravention of the
law of the country or territory under whose jurisdiction the
document is issued; and
(c) any identity document intended to be used (whether by itself or
otherwise and with or without modifications) —
(i) to establish for unlawful purposes a false identity or
address; or
(ii) to provide for such purposes evidence of a false identity or
address.
(3) In this section —
“document” includes an article, or a combination of a document and an article,
which is a card within the meaning of the Identity Cards Act 2006 of
Parliament and which is —
(a) issued to an individual by the Secretary of State, or as part of or
together with a designated document; and
(b) does, as respect that individual, both of the following —
(i) records registrable facts about the individual that are
already recorded as part of his or her entry in the Register
maintained in the United Kingdom for the purposes of the
Identity Cards Act 2006; and
(ii) carrying data enabling the card to be used for facilitating
the making of applications for information recorded in a
prescribed part of the individual’s entry in the Register, or
for otherwise facilitating the provision of that information
to a person entitled to be provided with it;
Customs and Excise Management Act 1986 Section 177


c AT 34 of 1986 Page 169

“false”, in relation to an identity document, has the same meaning as in
section 1(2) of the Forgery Act 1952; and
“identity document” means any document which may be used (whether by
itself or otherwise and with or without modifications) to establish, or
provide evidence of, a person’s identity or address.373

177 False scales, etc

[P1979/2/169]
(1) If any person required by or under the customs and excise Acts to
provide scales for any purpose of those Acts provides, uses or permits to
be used any scales which are false or unjust he shall be guilty of an
offence under this section.

(2) Where any article is or is to be weighed, counted, gauged or measured
for the purposes of the taking of an account or the making of an
examination by an officer, then if —
(a) any such person as is mentioned in subsection (1); or
(b) any person by whom or on whose behalf the article is weighed,
counted, gauged or measured,
does anything whereby the officer is or might be prevented from, or
hindered or deceived in, taking a true and just account or making a due
examination, he shall be guilty of an offence under this section.
(3) Subsection (2) applies whether the thing is done before, during or after
the weighing, counting, gauging or measuring of the article in question.
(4) Any person committing an offence under this section shall be liable on
summary conviction to a fine of £2,500 and any false or unjust scales, and
any article in connection with which the offence was committed, shall be
liable to forfeiture.
(5) In this section “scales” includes weights, measures and weighing or
measuring machines or instruments.
178 Penalty for fraudulent evasion of duty, etc

[P1979/2/170]
(1) Without prejudice to any other provision of the Customs and Excise Acts
1986, if any person —
(a) knowingly acquires possession of any of following goods, that is
to say —
(i) goods which have been unlawfully removed from a
warehouse or Queen’s warehouse;
(ii) goods which are chargeable with a duty which has not
been paid;
Section 178 Customs and Excise Management Act 1986


Page 170 AT 34 of 1986 c

(iii) goods with respect to the importation or exportation of
which any prohibition or restriction is for the time being in
force under or by virtue of any statutory provision; or
(b) is in any way knowingly concerned in carrying, removing,
depositing, harbouring, keeping or concealing or in any manner
dealing with any such goods,
and does so with intent to defraud Her Majesty of any duty payable on
the goods or to evade any such prohibition or restriction with respect to
the goods he shall be guilty of an offence under this section and may be
arrested.374

(2) Without prejudice to any other provision of the Customs and Excise Acts
1986, if any person is, in relation to any goods, in any way knowingly
concerned in any fraudulent evasion or attempt at evasion —
(a) of any duty chargeable on the goods;
(b) of any prohibition or restriction for the time being in force with
respect to the goods under or by virtue of any statutory provision;
or
(c) of any provision of the Customs and Excise Acts 1986 applicable
to the goods;
he shall be guilty of an offence under this section and may be arrested.375

(3) Subject to subsections (4), (4A) and (4B) a person guilty of an offence
under this section shall be liable —
(a) on summary conviction, to a fine of £5,000 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 information, to a fine or to imprisonment for a
term not exceeding 7 years, or to both.376
377

(4) In the case of an offence under this section in connection with a
prohibition or restriction on importation or exportation having effect by
virtue of section 3 of the Misuse of Drugs Act 1976, subsection (3) shall
have effect subject to the modifications specified in Schedule 1 of this
Act.
(4A) In the case of an offence under this section in connection with a
prohibition or restriction relating to the importation, exportation or
shipment of stores of nuclear material, subsection (3)(b) shall have effect
as if for “7 years” there were substituted “14 years”.378

(4B) In the case of an offence under subsection (1) or (2) in connection with a
prohibition or restriction on the importation or exportation of any
weapon or ammunition that is of a kind mentioned in section 17(1) of the
Firearms Act 1947, excluding that of a kind mentioned in paragraphs (b)
or (c) of that section, subsection (3)(b) shall have effect as if for the words
Customs and Excise Management Act 1986 Section 178


c AT 34 of 1986 Page 171

“imprisonment for a term not exceeding 7 years” there were substituted
the words “custody for life”.379

(5) Where any person is guilty of an offence under this section, the goods in
respect of which the offence was committed shall be liable to forfeiture.380

178A Offence of handling goods subject to unpaid excise duty

(1) Subject to subsection (2), if —
(a) after the excise duty point for any goods which are chargeable
with a duty of excise, a person acquires possession of those goods
or is concerned in carrying, removing, depositing, keeping or
otherwise dealing with those goods; and
(b) at the time when he acquires possession of those goods or is so
concerned, a payment of duty on the goods is outstanding and
has not been deferred,381

the conduct of that person falling within paragraph (a) shall attract a
penalty under section 9 of the Finance Act 1994 (civil penalties) which
shall be calculated by reference to the amount of the unpaid duty.382

(2) Section 10 of the Finance Act 1994 (exception to civil penalty in cases of
reasonable excuse) shall not apply in relation to conduct attracting a
penalty by virtue of subsection (1); but such conduct shall not give rise to
any liability to a penalty under section 9 of that Act if the person whose
conduct it is satisfies the Treasury or, on appeal, the tribunal, that he —
(a) acted in accordance with the directions of, or with consent of, the
proper officer; or
(b) was not himself the person, or one of the persons, liable to pay the
unpaid duty and at the time when he acted either —
(i) had no grounds for suspecting that the goods were
chargeable with a duty of excise that had not yet been paid;
or
(ii) believed on reasonable grounds that the duty had been
paid or its payment deferred or that the liability to pay the
duty had not yet taken effect.383

178B Offence of taking preparatory steps for evasion of excise duty

(1) If any person is knowingly concerned in the taking of any steps with a
view to the fraudulent evasion, whether by himself or another, of any
duty of excise on any goods, he shall be liable —
(a) on summary conviction, to a fine of £5,000 or of three times the
amount of the duty, whichever is the greater, or to imprisonment
for a term not exceeding six months or to both; and
Section 179 Customs and Excise Management Act 1986


Page 172 AT 34 of 1986 c

(b) on conviction on information, to a fine or to imprisonment for a
term not exceeding seven years or to both.
(2) Where any person is guilty of an offence under this section, the goods in
respect of which the offence was committed shall be liable to forfeiture.384

179 General provisions as to offences and penalties

[P1979/2/171]
(1) Where —
(a) by any provision of any statutory provision relating to an
assigned matter a punishment is prescribed for any offence
thereunder or for any contravention of any regulation, direction,
condition or requirement made, given or imposed thereunder;
and
(b) any person is convicted in the same proceedings of more than one
such offence, contravention or failure,
that person shall be liable to that punishment for each such offence,
contravention or failure of which he is so convicted.
(2) Where a fine or penalty for an offence under any statutory provision
relating to an assigned matter is required to be fixed by the reference to
the value of any goods, that value shall be taken as the price which those
goods might reasonably be expected to have fetched, after payment of
any duty or tax chargeable thereon, if they had been sold in the open
market at or about the date of the commission of the offence for which
the fine or penalty is imposed.
(3) Where an offence under any statutory provision relating to an assigned
matter which has been committed by a body corporate is proved to have
been committed with the consent or connivance of, or to be attributable
to any neglect on the part of, any director, manager, secretary or other
similar officer of the body corporate or any person purporting to act in
any such capacity, he as well as the body corporate shall be guilty of that
offence and shall be liable to be proceeded against and punished
accordingly.
(4) In subsection (3), “director”, in relation to any body corporate
established by or under any statutory provision for the purpose of
carrying on under national ownership any industry or part of an
industry or undertaking, being a body corporate whose affairs are
managed by the members thereof, means a member of that body
corporate.
(5) Where in any proceedings for an offence under the customs and excise
Acts any question arises as to the duty or the rate thereof chargeable on
any imported goods, and it is not possible to ascertain the relevant time
specified in section 40 or the relevant excise duty point, that duty or rate
shall be determined as if the goods had been imported without entry at
Customs and Excise Management Act 1986 Section 180


c AT 34 of 1986 Page 173

the time when the proceedings were commenced or, as the case may be,
as if the time when the proceedings were commenced was the relevant
excise duty point.385

Miscellaneous
180 Public documents

[1979/2/172]
(1) Any regulations or order made under this Act with the exception of an
order made under section 190 shall be laid before Tynwald as soon as
may be after the making thereof, and if Tynwald at the sitting before
which such regulations or order are so laid resolves that the regulations
shall be annulled the regulations or order shall thereupon cease to have
effect.
(2) Any regulation or order made under any provision of this Act may, in
lieu of or in addition to making separate provision, apply to the Island as
part of the law of the Island (with or without modifications, exceptions
or adaptations) any regulations or, as the case may be, order made under
the corresponding provision of the Customs and Excise Management Act
1979 (an Act of Parliament), or any enactment of Parliament amending or
replacing that Act.
(3) The Treasury may by order add to, amend, vary or repeal any provision
of this Act in such manner as may appear to it expedient for the purpose
of making this Act correspond (subject to such modifications, exceptions
or adaptations as it considers appropriate) with the like legislation from
time to time operating in the United Kingdom, but no such order shall
come into operation until it has been approved by Tynwald.
(3A) The Treasury may by order add any provisions to this Act in such
manner as may appear to it expedient for the purpose of including in this
Act provisions corresponding to any provisions of an Act of Parliament
that relate directly or indirectly to customs or excise.386

(3B) An order under subsection (3) or (3A) may modify any enactment (other
than an enactment in this Act) which is inconsistent with, or is
unnecessary or requires modification in consequence of the order.387

(4) Any regulation or order made under any provision of this Act may be
made retrospective and be deemed to have come into operation from
such day or days as may be specified in the order, not being earlier than
the date from which legislation corresponding to such regulation or, as
the case may be, order has had effect in the United Kingdom.
Section 181 Customs and Excise Management Act 1986


Page 174 AT 34 of 1986 c

181 Directions

[P1979/2/173]
Directions given under any provision of this Act may make different provision
for different circumstances and may be varied or revoked by subsequent
directions thereunder.
182 Removal of goods from United Kingdom to Island

[P1979/58/8]
(1) Except as provided in subsection (2) goods removed to the Island from
the United Kingdom shall be deemed for the purposes of the customs
and excise Acts not to be imported into the Island.
(2) Subsection (1) does not apply to —
(a) goods imported into or produced in the United Kingdom which
are of a class or description chargeable with customs or excise
duty under the law of the Island and which have not borne a
corresponding duty under the law of the United Kingdom;
(b) goods which were imported into the United Kingdom in
contravention of any prohibition or restriction and which are of a
class or description the importation of which into the Island is for
the time being subject to a corresponding prohibition or
restriction; or
(c) any explosives within the meaning of the Dangerous Goods Act
1928 on the unloading or landing of which any restriction is for
the time being in force under or by virtue of that Act.
(3) The goods referred to in subsection (2)(a) do not include goods which
have been wholly or partly exempted from duty in the United Kingdom
under section 48 of the Customs and Excise Management Act 1979 (an
Act of Parliament) (relief on goods temporarily imported) or section 13 of
the Customs and Excise Duties (General Reliefs) Act 1979 (an Act of
Parliament) (personal reliefs for imported goods) or under any EU
instrument, but where —
(a) any such exemption was subject to conditions required to be
complied with after importation of the goods into the United
Kingdom; and
(b) the goods are removed to the Island,
the customs and excise Acts shall apply to the goods as if they had been
imported into the Island when they were imported into the United
Kingdom and as if the corresponding conditions had then been imposed
under section 45 of this Act or section 11 of the Customs and Excise Duties
(General Reliefs) Act 1986 or under any EU instrument.388

(4) For the purposes of subsection (2)(a) goods of any class or description
shall be treated as having borne a corresponding duty under the law of
Customs and Excise Management Act 1986 Section 183


c AT 34 of 1986 Page 175

the United Kingdom if they have borne duty under that law at a rate not
less than that at which duty was then chargeable under the law of the
Island in respect of goods of that class or description; and where goods
have borne duty under the law of the United Kingdom at a lower rate,
the duty charged on their importation into the Island shall be reduced by
an amount equal to the duty borne under that law.
183 Removal of goods from Island to United Kingdom

[P1979/58/9]
(1) Except as provided in subsection (2), goods removed to the United
Kingdom from the Island shall be deemed for the purposes of the
customs and excise Acts not to be exported from the Island.
(2) Any statutory provision relating to the allowance of drawback of any
excise duty on the exportation from the Island of any goods shall have
effect, subject to such conditions and modifications as the Treasury may
by regulations prescribe, as if the removal of such goods to the United
Kingdom were the exportation of the goods.
(3) Where goods imported into or produced in the Island have not borne
customs or excise duty and would be chargeable with customs or excise
duty if imported into the United Kingdom, the goods shall not be
removed from the Island to the United Kingdom until —
(a) they have been cleared for that purpose by the proper officer; and
(b) security has been given to the satisfaction of the Treasury for the
due delivery of the goods at some port, airport or place of security
in the United Kingdom approved for customs and excise
purposes under the law of the United Kingdom;
but paragraph (b) shall not apply if the goods are reported on arrival in
the Island for removal to the United Kingdom in the same ship or aircraft
and in continuance of the same voyage or flight.
(4) The goods referred to in subsection (3) do not include passenger’s
baggage or goods that have been relieved or exempted from duty under
any of the provisions of sections 5 to 9 or 11 of the Customs and Excise
Duties (General Reliefs) Act 1986 or under any EU instrument.389

(5) Any goods removed from the Island in contravention of subsection (3)
shall be liable to forfeiture and any person concerned in the removal of
the goods shall be guilty of an offence and shall be liable on summary
conviction to a fine of £1,000.
184 Interpretation

[P1979/2/1]
(1) In this Act —
Section 184 Customs and Excise Management Act 1986


Page 176 AT 34 of 1986 c

“aerodrome
” means any area of land or water designed, equipped, set apart or
commonly used for affording facilities for the landing and departure of
aircraft;
“approved wharf
” has the meaning given by section 13A;390

“armed forces
” means the Royal Navy, the Royal Marines, the regular army
and the regular air force, and any reserve or auxiliary force of any of
those services which has been called out on permanent service, or called
into actual service, or embodied;
“assigned matter
” means —
(a) any matter in relation to which the Treasury or the Collector is for
the time being required to perform any duties or empowered to
perform any functions under or in relation to any statutory
provision relating to —
(i) customs or excise; or
(ii) the prohibition, restriction or regulation of the import or
export of goods; or
(iii) value added tax;
(b) any other matter in relation to which the Treasury is for the time
being required to perform any duties or empowered to perform
any functions under or in relation to —
(i) an order made under section 1 of the United Nations Act
1946 (an Act of Parliament) (implementation of United
Nations resolutions, etc.);
(ii) an order to which section 2A(4A) of the European
Communities (Isle of Man) Act 1973 (imposition, etc. of
sanctions, embargoes or restrictive measures) applies;
(iii) any regulation under section 2B of that Act;
(iv) an order under section 1 or 2 of the Customs and Excise Act
1993;
(c) any matter in relation to which an officer is for the time being
required to perform any duties or empowered to perform any
functions under or in relation to any statutory provision;
(d) any other matter which is prescribed for the purpose of this
definition by an order made by the Treasury;391

“boarding station
” means a boarding station for the time being appointed
under section 12;
“British ship
” means a British ship within the meaning of the Merchant
Shipping Act 1894 (an Act of Parliament), so, however, as not to include
a ship registered in any country other than the United Kingdom, the
Channel Islands, the Isle of Man;
Customs and Excise Management Act 1986 Section 184


c AT 34 of 1986 Page 177

“claimant
”, in relation to proceedings for the condemnation of any thing as
being forfeited, means a person claiming that the thing is not liable to
forfeiture;
“coasting ship
” has the meaning given by section 71;
“commander
”, in relation to an aircraft, includes any person having or taking
the charge or command of the aircraft;
“Commissioners
” means the Commissioners of Customs and Excise or,
following their appointment, the Commissioners of Revenue and
Customs;392

“Community transit goods
” —
(a) in relation to imported goods, means —
(i) goods which have been imported under the internal or
external Community transit procedure for transit through
the Island or through the Island and the United Kingdom,
with a view to exportation where the importation was and
the transit and exportation are to be part of one
Community transit operation; or
(ii) goods which have, at the port or airport at which they
were imported, been placed under the internal or external
Community transit procedure for transit through the
Island with a view to exportation where the transit and
exportation are to be part of one Community transit
operation;
(b) in relation to goods for exportation, means —
(i) goods which have been imported as mentioned in
paragraph (a)(i) of this definition and are to be exported as
part of the Community transit operation in the course of
which they were imported; or
(ii) goods which have, under the internal or external
Community transit procedure, transited the Island from
the port or airport at which they were imported and are to
be exported as part of the Community transit operation
which commenced at that port or airport;
“container
” includes any bundle or package and any baggage, box, cask or
other receptacle whatsoever;393

“Crown
” means the Crown in right of the Government of the Island;
“the customs and excise Acts
” means the Customs and Excise Acts 1986 and
any other enactment for the time being in force relating to customs or
excise;
“the Customs and Excise Acts 1986
” means —
this Act,
Section 184 Customs and Excise Management Act 1986


Page 178 AT 34 of 1986 c

the Customs and Excise Duties (General Reliefs) Act 1986,
the Alcoholic Liquor Duties Act 1986,
the Hydrocarbon Oil Duties Act 1986, and
the Tobacco Products Duty Act 1986;394

“customs and excise airport
” has the meaning given by section 14(7);
“customs warehouse
” [Repealed]395

“designation order
” has the meaning given by section 102(5);
“drawback goods
” means goods in the case of which a claim for drawback has
been or is to be made;
“dutiable goods
”, except in the expression “dutiable or restricted goods
”,
means goods of a class or description subject to any duty of customs or
excise, whether or not those goods are in fact chargeable with that duty,
and whether or not that duty has been paid thereon;
“dutiable or restricted goods
” has the meaning given by section 48;
“examination station
” has the meaning given by section 15A;396

“excise duty point
” has the meaning given by section 143A;397

“excise licence trade
” means, subject to subsection (5) a trade or business for the
carrying on of which an excise licence is required under the customs and
excise Acts;
“excise warehouse
” means a place of security approved by the Treasury under
section 93(1) (whether or not it is also approved under subsection 93(2)),
and, except in that section, also includes a distiller’s warehouse;
“exporter
”, in relation to goods for exportation or for use as stores, includes the
shipper of the goods and any person performing in relation to an aircraft
functions corresponding with those of a shipper;
“the Finance Act 1994
” means the Finance Act 1994, an Act of Parliament, as it
has effect in the Island;398

“free zone
” has the meaning given by section 102(2);
“free zone goods
” has the meaning given by section 104(4)(d);399

“free zone regulations
” [Repealed]400

“goods
” includes stores and containers;401

“holiday
” means any day that is a bank holiday under the Bankers’ Act 1872;
“hovercraft
” means a vehicle which is designed to be supported when in
motion wholly or partly by air expelled from the vehicle to form a
cushion of which the boundaries include the ground, water or other
surface beneath the vehicle;
Customs and Excise Management Act 1986 Section 184


c AT 34 of 1986 Page 179

“importer
”, in relation to any goods at any time between their importation and
the time when they are delivered out of charge, includes any owner or
other person for the time being possessed of or beneficially interested in
the goods and, in relation to goods imported by means of a pipe-line,
includes the owner of the pipe-line;
“land
” and “landing
”, in relation to aircraft, include alighting on water;
“licence year
”, in relation to an excise licence issuable annually, means the
period of 12 months ending on the date on which that licence expires in
any year;
“Manx waters
” means any waters (including inland waters) within the seaward
limits of the territorial sea adjacent to the Island;402

“master
”, in relation to a ship, includes any person having or taking the charge
or command of the ship;
“nautical mile
” [Repealed]403

“night
” means the period between 11 p.m. and 5 a.m.;
“nuclear material
” has the same meaning as in section 6 of the Nuclear Material
(Offences) Act 1983 (of Parliament);404

“occupier
” in relation to any bonded premises, includes any person who has
given security to the Crown in respect of those premises;405

“officer
” means, subject to section 2(2) a person authorised in writing by the
Treasury to be an officer of customs and excise;
“owner
”, in relation to an aircraft, includes the operator of the aircraft;
“owner
”, in relation to a pipe-line, means (except in the case of a pipe-line
vested in the Crown which in pursuance of arrangements in that behalf
is operated by another) the person in whom the line is vested and, in the
said excepted case, means the person operating the line;
“pipe-line
” has the meaning given by section 65 of the Pipe-lines Act 1962 (an
Act of Parliament);
“port
” means a port appointed by the Treasury under section 12;
“prohibited or restricted goods
” means goods of a class or description of which
the importation, exportation or carriage coastwise is for the time being
prohibited or restricted under or by virtue of any statutory provision;
“proper
”, in relation to the person by, with or to whom, or the place at which,
anything is to be done, means the person or place appointed or
authorised in that behalf by the Treasury;
“proprietor
”, in relation to any goods, includes any owner, importer, exporter,
shipper or other person for the time being possessed of or beneficially
interested in those goods;
Section 184 Customs and Excise Management Act 1986


Page 180 AT 34 of 1986 c

“Queen’s warehouse
” means any place provided by the Crown or appointed by
the Treasury for the deposit of goods for security thereof and of the
duties chargeable thereon;
“registered excise dealer and shipper
” means a revenue trader approved and
registered by the Treasury under section 107A;406

“registered excise dealers and shippers regulations
” means regulations under
section 107A;407

“representative
”, in relation to any person from whom the Treasury assess an
amount as being excise duty due, means his personal representative,
trustee in bankruptcy or interim or permanent trustee, any receiver or
liquidator appointed in relation to him or any of his property or any
other person acting in a representative capacity in relation to him;408

“the revenue trade provisions of the customs and excise Acts
” means —
(a) the provisions of the customs and excise Acts relating to the
protection, security, collection or management of the revenue
derived from the duties of excise on goods produced or
manufactured in the Island;
(b) the provisions of the customs and excise Acts relating to any
activity or facility for the carrying on or provision of which an
excise licence is required; and
(c) the provisions of Part 1 of Schedule 24 (machine games duty) to
the Finance Act 2012 (of Parliament), as it has effect in the
Island.409

“revenue trader
” means —
(a) any person carrying on a trade or business subject to any of the
revenue trade provisions of the customs and excise Acts, or which
consists of or includes —
(i) the buying, selling, importation, exportation, dealing in or
handling of any goods of a class or description which is
subject to a duty of excise (whether or not duty is
chargeable on the goods);
(ia) being responsible for premises where relevant machines
(within the meaning of Part 1 of Schedule 24 to the Finance
Act 2012 (of Parliament) (machine games duty)), as it has
effect in the Island, are located; or410

(ii) the financing or facilitation of any such transactions or
activities,
whether or not that trade or business is an excise licence trade;
and411

(b) any person who is a wholesaler or an occupier of an excise
warehouse (so far as not included in paragraph (a) above);
Customs and Excise Management Act 1986 Section 184


c AT 34 of 1986 Page 181

“ship
” and “vessel
” include any boat or other vessel whatsoever (and, to the
extent provided in section 85, any hovercraft);
“shipment
” includes loading into an aircraft, and “shipped
” and cognate
expressions shall be construed accordingly;
“stores
” means, subject to subsection (4), goods for use in a ship or aircraft and
includes fuel and spare parts and other articles of equipment, whether or
not for immediate fitting;
“tons register
” means the tons of a ship’s net tonnage as ascertained and
registered according to the tonnage regulations of the Merchant Shipping
Act 1894 (an Act of Parliament) as that Act has effect in the Island, or, in
the case of a ship which is not registered under that Act, ascertained in
like manner as if it were to be so registered;
“transit goods
”, except in the expression “Community transit goods
”, means
imported goods entered on importation for transit or transhipment;
“transit or transhipment
”, in relation to the entry of goods, means transit
through the Island or transhipment with a view to the re-exportation of
the goods in question or transhipment of those goods for use as stores;412

“transit shed
” has the meaning given by section 18A;413

“tribunal
” means the VAT and Duties Tribunal as constituted in accordance
with Schedule 13 to the Value Added Tax Act 1996;414

“vehicle
” includes a railway vehicle;
“victualling warehouse
” means a place of security approved by the Treasury
under subsection (2) (whether or not it is also a place approved under
subsection (1) of section 93).415

“warehouse
”, except in the expressions “Queen’s warehouse
” and “distiller’s

warehouse
”, means a place of security approved by the Treasury under
subsection (1) or (2) or subsections (1) and (2) of section 93, and except in
that section, also includes a distiller’s warehouse; and “warehoused
” and
cognate expressions shall, subject to subsection (4) of that section and
any regulations made by virtue of section 94(2)(da)(i) or (f) or (4) be
construed accordingly;416

“warehousing regulations
” means regulations under section 94.
(2) This Act and the other Acts included in the Customs and Excise Acts
1986 shall be construed as one Act but where a provision of this Act
(except in Schedule 6) refers to this Act that reference is not to be
construed as including a reference to any of the others.
(3) Any expressions used in this Act or in any instrument made under this
Act to which a meaning is given by any other Act included in the
Customs and Excise Acts 1986 has, except where the context otherwise
requires the same meaning in this Act or any such instrument as in that
Section 184 Customs and Excise Management Act 1986


Page 182 AT 34 of 1986 c

Act; and for ease of reference the Table below indicates the expressions
used in this Act to which a meaning is given by any other such Act —
Alcoholic Liquor Duties Act 1986
“beer”
“brewer” and “registered brewer”
“cider”
“compounder”
“distiller”
“distiller’s warehouse”
“dutiable alcoholic liquor”
“licensed”, in relation to producers of wine or made-wine
“made-wine”
“producer of made-wine”
“producer of wine”
“proof”
“rectifier”
“registered club”
“spirits”
“wholesaler”
“wine”
Hydrocarbon Oil Duties Act 1986
“rebate”
“refinery”
Tobacco Products Duty Act 1986
“tobacco products”.417

(4) Goods for use in a ship or aircraft as merchandise for sale to persons
carried in the ship or aircraft shall be treated for the purposes of the
customs and excise Acts as stores if, and only if —
(a) the goods are to be sold by retail either —
(i) in the course of a journey made by the ship or aircraft, or418

(ii) for consumption on board; and
(b) the goods are not treated as exported by virtue of regulations
under section 10 of the Customs and Excise Duties (General Reliefs)
Act 1986 (goods for use in naval ships or establishments).419

(4A) [Repealed]420

Customs and Excise Management Act 1986 Section 185


c AT 34 of 1986 Page 183

(4B) In relation to goods treated as stores by virtue of subsection (4), any
reference in the customs and excise Acts to the consumption of stores
shall be construed as referring to the sale of the goods as mentioned in
paragraph (a) of that subsection.421

(5) A person who deals in or sells tobacco products in the course of a trade
or business carried on by him shall be deemed for the purposes of this
Act to be carrying on an excise licence trade (and to be a revenue trader)
notwithstanding that no excise licence is required for carrying on that
trade or business.
(6) In computing for the purposes of this Act any period expressed therein
as a period of clear days no account shall be taken of the day of the event
from which the period is computed or of any Sunday or holiday.
(7) The provisions of this Act apply, notwithstanding that any duties are
imposed under any EU instrument, and the revenue from such duties
shall be treated as revenues of the Crown.422

185 Application to hovercraft

[P1979/2/2]
(1) This Part, Parts III to VII and Parts XI to XIII shall apply as if references
to ships or vessels included references to hovercraft, and Parts III to VII
shall apply in relation to an approved wharf or transit shed which is not
in a port as if it were in a port.
(2) All other provisions of the customs and excise Acts shall apply as if
references (however expressed) to goods or passengers carried in or
moved by ships or vessels included references to goods or passengers
carried in or moved by hovercraft.
(3) In all the provisions of the customs and excise Acts “landed”, “loaded”,
“master”, “shipped”, “shipped as stores”, “transhipment”, “voyage”,
“waterborne” and cognate expressions shall be construed in accordance
with subsections (1) and (2).
(4) Any power of making regulations or other instruments relating to the
importation or exportation of goods conferred by the customs and excise
Acts may be exercised so as to make provision for the importation or
exportation of goods by hovercraft which is different from the provision
made for the importation or exportation of goods by other means.
186 Application to pipe-lines

[P1979/2/3]
(1) In the customs and excise Acts “shipping” and “loading” and cognate
expressions, where used in relation to importation or exportation,
include, in relation to importation or exportation by means of a pipe-line,
the conveyance of goods by means of the pipe-line and the charging and
Section 187 Customs and Excise Management Act 1986


Page 184 AT 34 of 1986 c

discharging of goods into and from the pipe-line, but subject to any
necessary modifications.
(2) In the customs and excise Acts “importer”, in relation to goods imported
by means of a pipe-line, includes the owner of the pipe-line.
(3) Any power of making regulations or other instruments relating to the
importation or exportation of goods conferred by the customs and excise
Acts may be exercised so as to make provision for the importation or
exportation of goods by means of a pipe-line which is different from the
provision made for the importation or exportation of goods by other
means.
187 Application to certain Crown aircraft

[P1979/2/4]
(1) The provisions of the Customs and Excise Acts 1986 relating to aircraft
shall apply in relation to any aircraft belonging to or employed in the
service of Her Majesty other than a military aircraft.
(2) In this section “military aircraft” includes naval and air force aircraft and
any aircraft commanded by a person in naval, military or air force
service detailed for the purpose of such command.
188 Time of importation, exportation, etc

[P1979/2/5]
(1) The provisions of this section shall have effect for the purposes of the
customs and excise Acts.
(2) Subject to subsections (3) and (6), the time of importation of any goods
shall be deemed to be —
(a) where the goods are brought by sea, the time when the ship
carrying them comes within the limits of a port;
(b) where the goods are brought by air, the time when the aircraft
carrying them lands in the Island or the time when the goods are
unloaded in the Island whichever is the earlier.
(3) In the case of goods brought by sea of which entry is not required under
regulation 5 of the Customs Controls on Importation of Goods
Regulations 1991, the time of importation shall be deemed to be the time
when the ship carrying them came within the limits of the port at which
the goods are discharged.423

(4) Subject to subsections (5) and (7), the time of exportation of any goods
from the Island shall be deemed to be where the goods are exported by
sea or air, the time when the goods are shipped for exportation.
(5) In the case of goods of a class or description with respect to the
exportation of which any prohibition or restriction is for the time being
in force under or by virtue of any statutory provision which are exported
Customs and Excise Management Act 1986 Section 189


c AT 34 of 1986 Page 185

by sea or air, the time of exportation shall be deemed to be the time when
the exporting ship or aircraft departs from the last port or customs and
excise airport at which it is cleared before departing for a destination
outside the Isle of Man.
(6) Goods imported by means of a pipe-line shall be treated as imported at
the time when they are brought within the limits of a port.
(7) Goods exported by means of a pipe-line shall be treated as exported at
the time when they are charged into that pipe-line for exportation.
(8) A ship shall be deemed to have arrived at or departed from a port at the
time when the ship comes within or, as the case may be, leaves the limits
of that port.
188A General modification of amendments

Any reference in any enactment to an entry on the importation of goods shall,
unless the context otherwise requires, be treated as including an entry of such
goods under regulation 5 of the Customs Controls on Importation of Goods
Regulations 1991.424

189 Consequential amendments, repeals and saving and transitional

provisions

[P1979/2/177]
(1) The enactments specified in Schedule 4 shall be amended in accordance
with the provisions of that Schedule.
(2) [Repealed]425

(3) The saving and transitional provisions contained in Schedule 6 shall have
effect.
(4) The provisions of Schedules 4 and 6 to this Act shall not be taken as
prejudicing the operation of sections 15 and 16 of the Interpretation Act
1976 (which relate to the effect of repeals, etc.)
190 Citation and commencement

[P1979/2/178]
(1) This Act may be cited as the Customs and Excise Management Act 1986.
(2) This Act, the Customs and Excise Duties (General Reliefs) Act 1986, the
Alcoholic Liquor Duties Acts 1986, the Hydrocarbon Oil Duties Act 1986,
and the Tobacco Products Duty Act 1986 may be cited together as the
Customs and Excise Acts 1986.426

(3) This Act shall come into operation on such day as the Treasury may by
order appoint, and different days may be appointed for different
purposes and different provisions.427

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Page 186 AT 34 of 1986 c

(4) An order made under subsection (3) or the corresponding subsection in
any of the Customs and Excise Acts 1986, may make such transitional
provisions as appear to the Treasury to be necessary or expedient in
connection with the provisions of this Act which are thereby brought
(wholly or in part) into force, including such adaptations of those
provisions or any provision of this Act then in force as appear to it to be
necessary or expedient in consequence of the partial operation of this Act
(whether before, on or after the day appointed by the order).
Customs and Excise Management Act 1986 Schedule 1



c AT 34 of 1986 Page 187

Schedule 1

CONTROLLED DRUGS; VARIATION OF PUNISHMENTS FOR CERTAIN

OFFENCES UNDER THIS ACT

Sections 47(5), 69(4) and 178(4)
1. Section 47(4), 69(3) and 178(3) shall have effect in a case where the goods in
respect of which the offences referred to in that subsection was committed were a Class
A drug or a Class B drug as if for paragraph (b) there were substituted the following
paragraph —
“(b) on conviction on information —
(i) where the goods were a Class A drug, to a fine or to
imprisonment for life, or to both; and
(ii) where they were a Class B drug, to a fine or to
imprisonment for a term not exceeding 14 years, or to
both.”428

2. Section 47(4), 69(3) and 178(3) shall have effect in a case where the goods in
respect of which the offence referred to in that subsection was committed were a Class
C drug or a temporary class drug as if for paragraph (b) there were substituted the
following paragraph —
“(b) on conviction on information, to a fine or to imprisonment for a
term not exceeding 5 years, or to both.” 429

3. In this Schedule—
(a) “Class A drug
”, “Class B drug
” and “Class C drug
” have the
same meanings as in the Misuse of Drugs Act 1976; and
(b) “temporary class drug
” means a drug specified in an order made
under section 2(3) of that Act.430


Schedule 2
Customs and Excise Management Act 1986


Page 188 AT 34 of 1986 c

Schedule 2

COMPOSITE GOODS: SUPPLEMENTARY PROVISIONS AS TO EXCISE DUTIES

AND DRAWBACKS

Section 132(3)
Duties
1. (1) Where under section 132(1) imported goods of any class or description
are chargeable with a duty of excise in respect of any article contained in the goods as a
part or ingredient of them and it appears to the Treasury that to charge the duty
according to the quantity of the article used in the manufacture or preparation of the
goods (as provided by the principal section) is inconvenient and of no material
advantage to the revenue or to importers of goods of that class or description then the
Treasury may by order give a direction in relation to goods of that class or description
under and in accordance with this paragraph.
(2) An order under this paragraph may direct that in the case of goods of the
class or description to which it applies the duty chargeable shall be calculated in such
of the following ways as may be provided by the order, that is to say —
(a) at a rate specified in the order by reference to the weight, quantity
or value of the goods; or
(b) by reference to a quantity so specified of the article, and (where
material) on the basis that the article is of such value, type or
quality as may be so specified.
(3) If it appears to the Treasury that, in the case of goods of any class or
description, the net amount payable in the absence of any direction under this
paragraph are insignificant, the order may direct that any such goods shall be treated
for the purpose of the duty as not containing the article in respect of which the duty is
chargeable.
(4) If it appears to the Treasury that goods of any class or description are
substantially of the same nature and use as if they consisted wholly of the article in
respect of which the duty is chargeable, the order may direct that any such goods shall
be treated for the purpose of the duty as consisting wholly of that article.
(5) In making an order under this paragraph the Treasury shall have regard
to the quantity and (where material) the type or quality of the article in question
appearing to them to be ordinarily used in the manufacture or preparation of goods of
the class or description to which the order applies which are imported into the Island.
2. Where a direction given by virtue of paragraph 1 is in force as regards goods of
any class or description and any article contained in them, and goods of that class or
description are imported into the Island containing a quantity of that article such as, in
the opinion of the Treasury, to suggest that advantage is being taken of the direction
for the purpose of evading duty on the article, the Treasury may, notwithstanding the
direction, require that on those goods the duty in question shall be calculated as if they
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c AT 34 of 1986 Page 189

consisted wholly of that article or (if the Treasury sees fit) shall be calculated according
to the quantity of the article actually contained in the goods.
3. Nothing in paragraphs 1 and 2 shall affect the powers of the Treasury under
section 132(2) and any goods as regards which a direction under that section is for the
time being in force shall be deemed to be excepted from any order under paragraph 1.
Drawbacks
4. Where a direction is given by virtue of paragraph 1 as regards imported goods
of any class or description, the Treasury may by order provide that for the purpose of
allowing any drawback of excise duties there shall, in such cases and subject to such
conditions (if any) as may be specified in the order, be treated as paid on imported
goods of that class or description the same duties as would be chargeable apart from
the direction.
5. (1) Where, in the case of imported goods of any class or description which
contain as a part or ingredient any particle chargeable with a duty of excise, drawback
of the duty may be allowed in respect of the article according to the quantity contained
in the goods or the quantity used in their preparation or manufacture, and it appears to
the Treasury that to allow the drawback according to that quantity is inconvenient and
of no material advantage to the revenue or to the persons entitled to the drawback,
then the Treasury may by order give the like directions as to the manner in which the
drawback is to be calculated, or in which the goods are to be treated for the purposes of
the drawback, as by virtue of paragraph 1 it may give in relation to charging duty.
(2) For the purposes of this paragraph, the reference in paragraph 1(5) to
goods imported into the Island shall be taken as a reference to goods in the case of
which the drawback may be allowed.
Supplementary
6. Where any order under paragraph 1 or 5 directs that, for the purpose of any
duty or of any drawback, goods are to be treated as not containing or as consisting
wholly of a particular article, the goods shall be so treated also for the purpose of
determining whether any other duty is chargeable or any other drawback may be
allowed, as the case may be; but any duty or drawback which is charged or allowed
shall, notwithstanding the direction, be calculated by reference to the actual quantity
and value of the goods and, except for the duty or drawback to which the direction
relates, by reference to their actual composition.

SCHEDULE 2A
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Page 190 AT 34 of 1986 c

SCHEDULE 2A
431

Section 146(4A)
SUPPLEMENTARY PROVISIONS RELATING TO THE DETENTION OF THINGS

AS LIABLE TO FORFEITURE

1 Interpretation

In this Schedule, references (however expressed) to a thing being detained are
references to a thing being detained as liable to forfeiture under the customs and excise
Acts.
2 Period of detention

(1) This paragraph applies where a thing is detained.
(2) The thing may be detained for 30 days beginning with the day on which
the thing is first detained.
(3) The thing is deemed to be seized as liable to forfeiture under the customs
and excise Acts if its detention ceases to be authorised under this paragraph.
3 Notice of detention

(1) The Treasury must take reasonable steps to give written notice of the
detention of any thing, and of the grounds for the detention, to any person who to its
knowledge was, at the time of the detention, the owner or one of the owners of the
thing.
(2) But notice need not be given under sub-paragraph (1) if the detention
occurred in the presence of —
(a) the person whose offence or suspected offence occasioned the
detention;
(b) the owner or any of the owners of the thing detained or any
servant or agent of such an owner;
(ba) a person who has (or appears to have) possession or control of the
thing being detained;432

(c) in the case of any thing detained on or from a ship or aircraft, the
master or commander; or433

(d) in the case of any thing detained on or from a vehicle, the driver
of the vehicle.434

4 Unauthorised removal or disposal: penalties etc

(1) This paragraph applies where a thing is detained and, with the agreement of
a person within sub-paragraph (2) (“the responsible person”), the thing remains at the
place where it is first detained (rather than being removed and detained elsewhere).
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c AT 34 of 1986 Page 191

(2) A person is within this sub-paragraph if the person is —
(a) the person whose offence or suspected offence occasioned the
detention;435

(b) the owner or any of the owners of the thing detained or any
servant or agent of such an owner;436

(c) a person who has (or appears to have) possession or control of the
things being detained;437

(d) in the case of any thing detained on a ship or aircraft, the master
or commander;438

(e) in the case of any thing detained on a vehicle, the driver of the
vehicle; or439

(f) a person whom the person who detains the thing reasonably
believes to be a person within any of paragraphs (a) to (e).440

(3) If the responsible person fails to prevent the unauthorised removal or
disposal of the thing from the place where it is detained, that failure attracts a penalty
under section 9 of the Finance Act 1994 (of Parliament) (civil penalties); as it has effect
in the Island.
(4) The removal or disposal of the thing is unauthorised unless it is done
with the permission of a proper officer.
(5) Where any duty of excise is payable in respect of the thing —
(a) the penalty is to be calculated by reference to the amount of that
duty (whether it has been paid or not); and
(b) section 9 of the Finance Act 1994 (of Parliament), as it has effect in
the Island, has effect as if in subsection (2)(a) the words “5 per
cent of” were omitted.
(6) If no duty of excise is payable in respect of the thing, that section has
effect as if the penalty provided for by subsection (2)(b) of that section were whichever
is the greater of —
(a) the value of the thing at the time it was first detained; or
(b) £250.
5 Seizure of goods of equivalent value from revenue trader’s stock

(1) This paragraph applies where —
(a) a thing is detained at a revenue trader’s premises;
(b) the thing is liable to forfeiture under the customs and excise Acts;
and
(c) without the permission of a proper officer of customs and excise,
the thing is removed from the trader’s premises, or otherwise
disposed of, by any person.
SCHEDULE 2A
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Page 192 AT 34 of 1986 c

(2) The Treasury may seize, as liable to forfeiture under the customs and
excise Acts, goods of equivalent value to the thing, from the revenue trader’s stock.
(3) For the purposes of this paragraph, a revenue trader’s premises include
any premises used to hold or store anything for the purposes of the revenue trader’s
trade, regardless of who owns or occupies the premises.

Customs and Excise Management Act 1986 Schedule 3



c AT 34 of 1986 Page 193

Schedule 3

PROVISIONS RELATING TO FORFEITURE

Sections 146, 150 and 152
PART 1 – GENERAL PROVISIONS
441

Notice of seizure
1. (1) The Treasury shall, except as provided in sub-paragraph (2), give notice
of the seizure of any thing as liable to forfeiture and of the ground therefor to any
person who to their knowledge was at the time of the seizure the owner or one of the
owners thereof.
(2) Notice need not be given under this paragraph if the seizure was made
in the presence of —
(a) the person whose offence or suspected offence occasioned the
seizure; or
(b) the owner or any of the owners of the thing seized or any servant
or agent of his, or
(ba) a person who has (or appears to have) possession or control of the
thing being seized; or442

(c) in the case of any thing seized on or from any ship or aircraft, the
master or commander; or443

(d) in the case of any thing seized on or from a vehicle, the driver of
the vehicle.444

2. Notice under paragraph 1 shall be given in writing and shall be deemed to have
been duly served on the person concerned —
(a) if delivered to him personally; or
(b) if addressed to him and left or forwarded by post to him at his
usual or last known place of abode or business or, in the case of a
body corporate, at their registered or principal office; or
(c) where he has no address within the Island or the United
Kingdom, or his address is unknown, by publication of notice of
the seizure in at least 2 newspapers published and circulated in
the Island.
Notice of claim
3. Any person claiming that any thing seized as liable to forfeiture is not so liable
shall, within one month of the date of the notice of seizure or, where no such notice has
been served on him, within one month of the date of the seizure, give notice of his
claim in writing to the Treasury at any office of customs and excise.
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Customs and Excise Management Act 1986


Page 194 AT 34 of 1986 c

4. (1) Any notice under paragraph 3 shall specify the name and address of the
claimant and, in the case of a claimant who is outside the Island and the United
Kingdom, shall specify the name and address of an advocate in the Island who is
authorised to accept service of process and to act on behalf of the claimant.
(2) Service of process upon an advocate so specified shall be deemed to be
proper service upon the claimant.
Condemnation
5. If on the expiration of the relevant period under paragraph 3 for the giving of
notice of claim in respect of any thing no such notice has been given, any requirement
of paragraph 4 is not complied with, the thing in question shall be deemed to have
been duly condemned as forfeited.
6. Where notice of claim in respect of any thing is duly given in accordance with
paragraphs 3 and 4, the Treasury shall take proceedings for the condemnation of that
thing by the court, and if the court finds that the thing was at the time of seizure liable
to forfeiture the court shall condemn it as forfeited.
7. Where any thing is in accordance with either of paragraphs 5 or 6 condemned or
deemed to have been condemned as forfeited. then, without prejudice to any delivery
up or sale of the thing by the Treasury under paragraph 16, the forfeiture shall have
effect as from the date when the liability to forfeiture arose.
Proceedings for condemnation by court
8. Proceedings for condemnation shall be civil proceedings and may be instituted
either in the High Court or in a court of summary jurisdiction.
9. Proceedings for the condemnation of any thing instituted in a court of summary
jurisdiction may be so instituted —
(a) in any such court having jurisdiction in the place where any
offence in connection with that thing was committed or where
any proceedings for such an offence are instituted; or
(b) in any such court having jurisdiction in the place where the
claimant resides or, if the claimant has specified an advocate
under paragraph 4 in the place where that advocate has his office;
or
(c) in any such court having jurisdiction in the place where that thing
was found, detained or seized or to which it is first brought after
being found, detained or seized.
10. (1) In any proceedings for condemnation, the claimant or his advocate shall
make oath that the thing seized was or was to the best of his knowledge and belief, the
property of the claimant at the time of the seizure.
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c AT 34 of 1986 Page 195

(2) In any proceedings instituted in the High Court, the claimant shall give
such security for the costs of the proceedings as may be determined by the Court.
(3) If any requirement of this paragraph is not complied with, the court shall
give judgment for the Treasury.
11. In the case of any proceedings for condemnation instituted in a court of
summary jurisdiction, without prejudice to any right to require the statement of a case
for the opinion of the Staff of Government Division, either party may appeal against
the decision of that court to the Staff of Government Division.
12. Where an appeal, including an appeal by way of case stated, has been made
against the decision of the court in any proceedings for the condemnation of any thing,
that thing shall, pending the final determination of the matter, be left with the Treasury
or at any convenient office of customs and excise.
Provisions as to proof
13. In any proceedings arising out of the seizure of any thing, the fact, form and
manner of the seizure shall be taken to have been as set forth in the process without
any further evidence thereof, unless the contrary is proved.
14. In any proceedings, the condemnation by a court of any thing as forfeited may
be proved by the production either of the order or certificate of condemnation or of a
certified copy thereof purporting to be signed by an officer of the court by which the
order or certificate was made or granted.
Special provisions as to certain claimants
15. For the purposes of any claim to, or proceedings for the condemnation of, any
thing, where that thing is at the time of seizure the property of a body corporate, of two
or more partners or of any number of persons exceeding five, the oath required by
paragraph 10 to be taken and any other thing required by this Schedule or by any rules
of the court to be done by, or by any person authorised by, the claimant or owner may
be taken or done by, or by any other person authorised by the following persons
respectively, that is to say —
(a) where the owner is a body corporate, the secretary or some duly
authorised officer of that body;
(b) where the owners are in partnership, any one of those owners;
(c) where the owners are any number of persons exceeding five not
being in partnership, any two of those persons on behalf of
themselves and their co-owners.
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Page 196 AT 34 of 1986 c

Power to deal with seizure before condemnation, etc.
16. Where any thing has been seized as liable to forfeiture the Treasury may at any
time if it sees fit and notwithstanding that the thing has not yet been condemned, or is
not yet deemed to have been condemned, as forfeited —
(a) deliver it up to any claimant upon his paying to the Treasury such
sum as it thinks proper, being a sum not exceeding that which in
its opinion represents the value of the thing, including any duty
or tax chargeable thereon which has not been paid;
(b) if the thing seized is a living creature or is in the opinion of the
Treasury of a perishable nature, sell or destroy it.
17. (1) If, where any thing is delivered up, sold or destroyed under
paragraph 16, it is held in proceedings taken under this Schedule that the thing was not
liable to forfeiture at the time of its seizure, the Treasury shall, subject to any deduction
allowed under sub-paragraph (2), on demand by the claimant tender to him —
(a) an amount equal to any sum paid by him under paragraph (2)(a);
or
(b) where they have sold the thing, an amount equal to the proceeds
of sale; or
(c) where they have destroyed the thing, an amount equal to the
market value of the thing at the time of its seizure.
(2) Where the amount to be tendered under sub-paragraph (1)(a), (b) or (c)
includes any sum on account of any duty or tax chargeable on the thing which had not
been paid before its seizure the Treasury may deduct so much of that amount as
represents that duty or tax.
(3) If the claimant accepts any amount tendered to him under sub-
paragraph (1), he shall not be entitled to maintain any action on account of the seizure,
detention, sale or destruction of the thing.
(4) For the purposes of sub-paragraph (1)(c), the market value of any thing
at the time of its seizure shall be taken to be such amount as the Treasury and the
claimant may agree or, in default of agreement, as may be determined by a referee
appointed by the Governor (not being an official of any government department),
whose decision shall be final and conclusive; and the procedure on any reference to a
referee shall be such as may be determined by the referee.
PART 2 – SPECIAL PROVISIONS APPLICABLE TO

COUNTERFEIT OR PIRATED GOODS
445

Application
18. (1) This Part applies to any thing which is treated as prohibited goods by
virtue of a notice under —
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c AT 34 of 1986 Page 197

(a) section 110 (infringing copies may be treated as prohibited goods)
of the Copyright Act 1991, or
(b) section 89 (infringing goods, material or articles may be treated as
prohibited goods) of the Trade Marks Act 1994 (an Act of
Parliament).
(2) Part 1 (except paragraphs 5 to 7 and 16) applies to a thing to which this
Part applies, subject to the following provisions of this Part.
(3) In relation to any thing to which this Part applies, references in this Part
to “the applicant” are to the person at whose request it is to be treated as prohibited
goods.446

Notice of seizure
19. (1) The Treasury shall give notice to the applicant of the seizure of any thing
as liable to forfeiture.
(2) Such notice shall include particulars of any person who to the Treasury’s
knowledge is the owner or one of the owners thereof.
(3) Paragraph 2 applies to a notice under this paragraph as it applies to a
notice under paragraph 1.447

Inspection
20. The Treasury shall allow the following persons to inspect any thing seized as
liable to forfeiture —
(a) the applicant;
(b) any person appearing to the Treasury to be entitled (apart from
the seizure) to possession of it.448

Delivery up to owner
21. (1) If, within the period specified in sub-paragraph (2), the applicant has not
notified the Treasury that he has taken proceedings under paragraph 22 for the
condemnation of the thing, the Treasury shall deliver it up to any person appearing to
the Treasury to be entitled to possession of it.
(2) The period referred to in sub-paragraph (1) is —
(a) a period of 10 working days after notice has been given under
paragraph (19(1), or
(b) such further period of 10 working days as the Treasury may allow
at the request of the applicant.
(3) In this paragraph “working day” means any day other than a Sunday, a
Saturday, Christmas Day, Good Friday or a bank holiday.449

Schedule 3
Customs and Excise Management Act 1986


Page 198 AT 34 of 1986 c

Condemnation
22. (1) The applicant may take proceedings for the condemnation of the thing in
question by the court, and if the court finds that the thing was at the time of the seizure
liable to forfeiture the court shall condemn it as forfeited.
(2) The applicant shall give notice of the commencement of such
proceedings to —
(a) each person notified to the applicant under paragraph 19(2), and
(b) any other person appearing to the applicant to be the owner or
one of the owners of the thing in question;
and any such person (a “claimant”) who notifies the applicant and
the court that he intends to contest the proceedings shall be a
party to the proceedings.
(3) If the court condemns the thing as forfeited it shall (unless it is also liable
to forfeiture under any provision of the customs and excise Acts) order that it be
delivered up to the applicant.
(4) If the court refuses to condemn the thing as forfeited, or the applicant
withdraws of fails to prosecute the proceedings, the court may, on the application of
any party or of the Treasury, order that it be delivered up to any claimant, or sold or
destroyed, or make such other order as appears to the court to be appropriate.
(5) Paragraphs 8 to 11 apply to proceedings under this paragraph with the
modification that for the reference in paragraph 10(3) to the Treasury there is
substituted a reference to the applicant.450


Customs and Excise Management Act 1986 Schedule 3A



c AT 34 of 1986 Page 199

Schedule 3A

MUTUAL RECOVERY

[Section 3A]
6 MARD

In this Schedule, “MARD” means Council Directive No. 2010/24/EU.
7 Treasury functions

The Treasury is the competent authority and central liaison office in the Island
for the purposes of all matters under MARD.
8 Exchange of information

(1) No obligation to secrecy imposed by statute or otherwise precludes a
public authority (or anyone acting on behalf of a public authority) from
disclosing information or documents if the disclosure is made for the
purpose of giving effect, or enabling effect to be given, to MARD or a
MARD-related instrument.
(2) Sub-paragraph (1) applies, in particular, to any disclosure in connection
with a request or proposed request by or on behalf of an applicant
authority of a member State for assistance in accordance with MARD.
(3) Sub-paragraph (2) does not limit sub-paragraph (1).
9 Onward disclosure of information received from the Treasury

(1) A public authority commits an offence if —
(a) it discloses relevant information or documents; and
(b) the disclosure is not permitted by sub-paragraph (3).
(2) “Relevant information or documents” means that —
(a) which the public authority has received from the Treasury by
virtue of paragraph 3; and
(b) it relates to a person whose identity is specified in the disclosure
or can be deduced from it.
(3) A disclosure is permitted by this sub-paragraph if it is made —
(a) in accordance with paragraph 3;
(b) in accordance with another enactment permitting the disclosure;
(c) in pursuance of a court order;
(d) for the purposes of civil proceedings (whether or not within the
Island);
Schedule 3A
Customs and Excise Management Act 1986


Page 200 AT 34 of 1986 c

(e) for the purposes of a criminal investigation or criminal
proceedings (whether or not within the Island);
(f) with the consent of each person to whom the information relates;
or
(g) with the consent of the Treasury.
(4) Sub-paragraph (1) applies to each of the following as it applies to a
public authority —
(a) an employee or agent of the public authority;
(b) anyone providing services or exercising functions on behalf of the
public authority; and
(c) anyone authorised by the public authority to receive information
on its behalf.
10 Defences to an offence under paragraph 4

It is a defence for a person charged with an offence under paragraph 4 to prove
that the person reasonably believed —
(a) that the disclosure was lawful; or
(b) that the information had already and lawfully been made
available to the public.
11 Penalties for an offence under paragraph 4

A person guilty of an offence under paragraph 4 is liable —
(a) on summary conviction, to custody for a term not exceeding 6
months or a fine not exceeding £5,000, or to both; or
(b) on conviction on information, to custody for a term not exceeding
2 years or a fine, or both.
12 Enforcement of foreign claims in the Island

(1) This paragraph applies if an applicant authority of a member State
makes a request in accordance with MARD for recovery in the Island of a
claim.
(2) The claim in relation to which such a request is made is referred to as
“the foreign claim”.
(3) Such steps may be taken by the Treasury or on its behalf to enforce the
foreign claim as might be taken (whether or not by the Treasury) to
enforce a corresponding Island claim.
(4) “Steps” includes any legal or administrative steps, whether by way of
legal proceedings, distress or otherwise.
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c AT 34 of 1986 Page 201

(5) The steps mentioned in sub-paragraph (4) include exercising any powers
of set-off that the Treasury would have been entitled to exercise if the
foreign claim had been payable to it under an enactment.
(6) Any enactment or rule of law relating to a corresponding Island claim in
the Island is to apply, with any necessary adaptations, in relation to the
foreign claim.
(7) The enactments applied by sub-paragraph (6) include in particular those
relating to the recovery of penalties and to the charging and recovery of
interest on unpaid amounts.
13 Corresponding Island claim

(1) In relation to a foreign claim, “corresponding Island claim” means a
claim in the Island of a kind that appears to the Treasury to correspond
most closely to the kind of foreign claim to which the foreign claim
belongs.
(2) A corresponding Island claim may only be one which involves—
(a) value added tax;
(b) a customs duty; or
(c) a duty of excise on—
(i) mineral oil or other product subject to duty under the
Hydrocarbon Oil Duties Act 1986;
(ii) alcohol and alcoholic beverages; or
(iii) manufactured tobacco.
14 Application of relevant enactments

(1) In relation to any kind of foreign claim, the Treasury may by regulations
make provision as to the application, non-application or adaptation of
any enactment or rule of law relating to corresponding Island claims.
(2) Paragraph 7(6) is to be read subject to any provision so made.
15 Power to make further provision

The Treasury may by regulations make provision about procedural or other
supplementary matters for the purpose of giving effect to MARD and any
MARD-related instrument.
16 Contested claims

(1) The taking or continuation of steps against a person under paragraph 7
must be suspended if the person shows that relevant proceedings are
pending, or about to be instituted, before a court, tribunal or other
competent body in the member State in question.
Schedule 3A
Customs and Excise Management Act 1986


Page 202 AT 34 of 1986 c

(2) “Relevant proceedings” are proceedings relevant to the person’s liability
on the foreign claim.
(3) Relevant proceedings are “pending” so long as any appeal may be
brought against any decision in the proceedings.
(4) Sub-paragraph (1) does not apply to steps that may be taken or
continued against the person by the application (by virtue of paragraphs
7(6) and 9) of an enactment or rule of law that permits such steps to be
taken or continued in similar circumstances in the case of a
corresponding Island claim.
(5) Sub-paragraph (1) ceases to apply if the relevant proceedings are not
prosecuted or instituted with reasonable speed.
17 Claims determined in the claimant’s favour

(1) Steps under paragraph 7(3) must not be taken or continued against a
person if a final decision on the foreign claim has been given in the
person’s favour by a court, tribunal or other competent body in the
member State in question.
(2) For this purpose, a final decision is one against which no appeal lies or
against which an appeal lies within a period that has expired without an
appeal having been brought.
(3) If the person shows that such a decision has been given in respect of part
of the foreign claim, steps under paragraph 7(3) must not be taken or
continued in relation to that part.
18 Liability to pay

In relation to any steps against a person under paragraph 7(3), no question may
be raised as to the person’s liability on the foreign claim except as mentioned in
paragraph 12.
19 Presumption of liability

For the purpose of steps under paragraph 7(3), a request made by an applicant
authority in a member State is taken to be duly made in accordance with MARD
unless the contrary is proved.
20 Interpretation

In this Schedule—
“applicant authority”
has the same meaning as in MARD;
“MARD-related instrument”
means any EU instrument (including one made
after this Schedule comes into operation) that lays down detailed rules
for implementing MARD; and
Customs and Excise Management Act 1986 Schedule 3A



c AT 34 of 1986 Page 203

“public authority”
means a person with functions of a public nature.
21 Outstanding requests

Any outstanding requests for assistance made in accordance with the Directive
of the Council of the European Communities (EC) No. 2008/55 [OJ No. L150,
10.6.08, p.28] before 1 January 2012 is to be treated on or after that date for the
purposes of this Schedule as if it had been made in accordance with MARD.
22 Application

This Schedule has effect in relation to the recovery of sums becoming due at any
time, whether before or after the date when this Schedule came into
operation.451


Schedule 4
Customs and Excise Management Act 1986


Page 204 AT 34 of 1986 c

Schedule 4

AMENDMENTS

Section 189(1)
[Sch 4 amended by Weights and Measures Act 1989 Sch 5, by Value Added Tax
Act 1996 Sch 16, by Food Act 1996 Sch 5, by Medicines Act 2003 Sch 4, by
Harbours Act 2010 Sch 5 and by Gambling Duty Act 2012 Sch 2, and amends the
following Acts —
Pool Betting (Isle of Man) Act 1961 q.v.
Agriculture and Horticulture Act 1966 q.v.
European Communities (Isle of Man) Act 1973 q.v.
Mineral Workings (Offshore Installations) (Isle of Man) Act 1974 q.v.
Misuse of Drugs Act 1976 q.v.]
Schedule 5
452

Schedule 6

SAVING AND TRANSITIONAL PROVISIONS

Section 189(3)
1. Any provision of this Act relating to anything done or required or authorised to
be done under, in pursuance of or by reference to that provision or any other provision
of this Act shall have effect as if any reference to that provision, or that other provision,
as the case may be, included a reference to the corresponding provision of the
enactments repealed or replaced by this Act.
2. Any functions which, immediately before the commencement of this Act, fall to
be performed on behalf of any other person by the Treasury or by officers or by any
other person appointed by the Treasury shall continue to be so performed by them
unless and until other arrangements are made, notwithstanding that those functions
are not expressly mentioned in this Act.
3. Where by an enactment, grant or other instrument, any right or privilege not
relating to customs or excise has at any time been granted by reference to the then
existing limits of any port or approved wharf appointed or approved for the purposes
of customs and excise, then, subject to any provision contained in that instrument,
nothing in any order made or other thing done under section 12 or 13 shall affect that
right or privilege.
4. Where any statutory provision refers to import duties it shall be construed as a
reference to customs duties.
Customs and Excise Management Act 1986 Schedule 6



c AT 34 of 1986 Page 205

5. For the avoidance of doubt, where this Act repeals any enactment which applies
any enactment of Parliament or any instrument of a legislative character to the Island,
section 15 of the Interpretation Act 1976 shall apply in respect of such a repeal.
6. Where any provision of this Act re-enacts, with or without modification, any
provision in any enactment of Parliament or any instrument of a legislative character
which had effect in the Island by virtue of an order made under section 1 of the
Customs and Excise Acts (Application) Act 1975, section 16 of the Interpretation Act 1976
shall apply in respect of such a provision of this Act as it applies in respect of any
enactment which repeals and re-enacts another enactment.
7. Where a penalty under any provision of this Act is greater than a penalty under
any provision of an enactment re-enacted by this Act, then in any proceedings in
respect of an offence committed before the date on which this Act comes into
operation, the penalty, forfeiture or punishment shall be that in force immediately
before such day.
8. Where any provision in an instrument of a legislative character made under an
enabling power in the Customs and Excise Management Act 1979 (an Act of
Parliament) is applied to the Island (with or without modifications) by virtue of an
order under section 1 of the Customs and Excise Acts (Application) Act 1975, that
provision shall, unless the context otherwise requires, have effect for the purposes of
the Customs and Excise Acts 1986 as if it had been made under the provision of this
Act corresponding to the power of the said Act of 1979.
9. Section 184(7) shall apply to any law not contained in this Act which relates to
customs duties as if it were contained in that Act.
10. Any reference to an enactment of Parliament or to an instrument of legislative
character made under an enactment of Parliament shall be construed as a reference to
that enactment or instrument as amended or to any enactment or instrument replacing
the same.
11. Any order which was in force immediately before this Act came into operation
and which was made under section 100A of the Customs and Excise Management Act
1979 (of Parliament) or article 76 of the Air Navigation Order 1976 (of Parliament), as
those provisions have effect in the Island by virtue of an order made under section 1 of
the Customs and Excise Acts (Application) Act 1975, shall have effect as if made under
section 102(1) or 14(7) of this Act respectively.
Customs and Excise Management Act 1986 Endnotes


c AT 34 of 1986 Page 207

ENDNOTES

Table of Legislation History

Legislation Year and No Commencement






Table of Renumbered Provisions

Original Current






Table of Endnote References

1
Subs (1) amended by Income Tax (Amendment) Act 2014 Sch. 2
Subs (2) believed to be repealed by Civil Service Act 1990 Sch 4 but see typographical
error referring to s 19(2) and (3). Subs (2) amended by Public Services Commission Act
2015 Sch. 3
Subs (3) believed to be repealed by Civil Service Act 1990 Sch 4 but see typographical
error referring to s 19(2) and (3). 4
S 3 heading amended by SD0606/12. 5
Subs (1) amended by SD0606/12. 6
Subs (2) added by SD626/04. 7
Subs (1) amended by SD842/11. 8
Para (a) substituted by SD10/12 and amended by SD2016/0115. 9
Para (b) amended by SD924/08 and SD842/11. 10
Subs (2) substituted by SD626/04 and amended by SD924/08. 11
Subs (4) substituted by SD10/12 and amended by SD2016/0115. 12
Subs (6) to (13) repealed by SD 842/11. 13
Definition of “Competent authority” substituted by SD2015/0160. 14
Definition of “information” inserted by SD842/11. 15
S 3A inserted by SD181/98. 16
Subs (1) amended by SD861/11. 17
Subs (4) amended by SD861/11. 18
S 7 amended by Police Powers and Procedures Act 1998 s 77. 19
S 9 repealed by Bribery Act 2013 Sch 2. 20
Para (d) amended by Police Powers and Procedures Act 1998 s 77.
Endnotes Customs and Excise Management Act 1986


Page 208 AT 34 of 1986 c

21
Subs (3) amended by Police Powers and Procedures Act 1998 s 77. 22
S 13 substituted by GC79/92. Subs (3) amended by SD86/93 and by SD208/94. 23
Para (b) amended by SD208/94. 24
S 13A inserted by GC79/92. 25
Subs (1A) inserted by GC79/92 and amended by SD0606/12. 26
Subs (2) amended by GC79/92and by SD0606/12. 27
Subs (4A) inserted by GC79/92 and amended by SD0606/12. 28
Subs (7) amended by GC55/88 and by Interpretation Act 1976 s 16A. 29
S 15 substituted by GC79/92. Subs (3) amended by SD86/93 and by SD208/94. 30
Para (b) amended by SD208/94. 31
S 15A inserted by GC79/92. 32
Subs (4) amended by Police Powers and Procedures Act 1998 s 77. 33
Subs (1) amended by SD86/93. 34
Subs (3) amended by SD86/93 and by SD208/94. 35
S 18 substituted by GC79/92. 36
Para (b) amended by SD208/94. 37
S 18A inserted by GC79/92. 38
Subs (1) substituted by GC261/87 and amended by GC396/92. 39
Subs (1A) inserted by GC21/92 and amended by SD208/94. 40
Subs (2) repealed by Civil Service Act 1990 Sch 4 but believed to be a typographical
error and reinstated by SD626/04. 41
Subs (1) amended by GC396/92. 42
Subs (3) added by GC261/87. 43
Subs (7) amended by Territorial Sea (Consequential Provisions) Act 1991 Sch 1. 44
S 29 repealed by SD86/93. 45
Subs (1) substituted by SD86/93. 46
Subs (1A) repealed by SD670/96. 47
Subs (2) amended by GC400/90. 48
Subs (3) amended by GC400/90. 49
Subs (3A) inserted by GC400/90. 50
Subs (1A) inserted by GC400/90. 51
Subs (3A) inserted by GC400/90. 52
Subs (3B) inserted by GC400/90. 53
Subs (4) amended by GC400/90. 54
Subs (5) amended by GC400/90. 55
Subs (5A) inserted by GC400/90. 56
Subs (6) amended by GC400/90 and by SD86/93. 57
Subs (6A) inserted by GC400/90 and amended by SD670/96. 58
Para (a) amended by GC400/90. 59
Para (c) added by GC400/90. 60
Para (a) amended by GC400/90. 61
Para (b) amended by GC400/90.
Customs and Excise Management Act 1986 Endnotes


c AT 34 of 1986 Page 209

62
Para (a) amended by GC400/90. 63
Ss 33 and 34 repealed by SD86/93. 64
Subs (1) substituted by SD2015/0160. 65
Subs (3) added by GC79/92 and amended by SD86/93 and by SD208/94. 66
Subs (1) amended by SD606/12 Sch. 67
Subpara (i) amended by SD0606/12. 68
Subs (2) amended by GC396/92. 69
Subs (5) amended by SD0606/12. 70
Subs (5A) inserted by GC396/92. 71
Subs (6) amended by SD606/12 Sch. 72
Subs (2) amended by Police Powers and Procedures Act 1998 s 77. 73
Subs (3) amended by Police Powers and Procedures Act 1998 s 77. 74
Para (b) amended by GC271/88. 75
Subs (4) amended by SD834/09 and by SD2014/0364. 76
Subs (5A) inserted by SD834/09. 77
Subs (5B) inserted by SD2014/0364. 78
S 47A inserted by SD904/08. 79
S 47B inserted by SD904/08. 80
Subs (2) amended by SD0606/12. 81
Subs (8) amended by Police Powers and Procedures Act 1998 s 77. 82
Para (b) amended by GC271/88. 83
Para (b) amended by SD0606/12. 84
Para (a) amended by SD0606/12. 85
Subs (1) amended by GC261/87 and SD606/12. 86
Para (b) amended by GC261/87. 87
Subs (7A) inserted by GC261/87. 88
Subs (1) amended by SD0606/12. 89
Para (b) amended by GC261/87. 90
Section heading amended by SD606/12 Sch. 91
Subs (1) amended by SD60612 Sch. 92
Subs (2) amended by SD606/12 Sch. 93
Subs (3) amended by SD606/12 Sch. 94
Subs (4) amended by SD606/12 Sch. 95
Para (a) amended by SD0606/12. 96
Subs (6) amended by SD0606/12. 97
Subs (7) substituted by SD606/12 Sch. 98
S 61A inserted by SD2014/0364. 99
S 61B inserted by SD2014/0364. 100
S 62 heading substituted by SD2015/0160. 101
Subss (1) to (4) repealed by SD2015/0160. 102
Subs (5) amended by GC280/87 and by SD2015/0160.
Endnotes Customs and Excise Management Act 1986


Page 210 AT 34 of 1986 c

103
Subs (5A) inserted by SD2015/0160. 104
Subs (6) amended by SD2015/0160. 105
Subs (7A) inserted by SD291/97. 106
Subs (8) amended by SD291/97. 107
Subs (8A) added by SD291/97. 108
Subs (1) amended by SD86/93. 109
Subs (2) amended by SD86/93. 110
Subs (6) amended by Police Powers and Procedures Act 1998 s 77. Para (b) amended
by GC271/88. 111
Subs (1) amended by SD86/93. 112
Subs (4) amended by Territorial Sea (Consequential Provisions) Act 1991 Sch 1. 113
Subs (7) amended by Police Powers and Procedures Act 1998 s 77. 114
Subs (2) amended by Police Powers and Procedures Act 1998 s 77. 115
Para (a) amended by SD2014/0364. 116
Para (b) amended by GC271/88 and by SD2014/0364. 117
Subs (3) amended by SD834/09 and by SD2014/0364. 118
Subs (4A) inserted by SD834/09. 119
Subs (4B) inserted by SD2014/0364. 120
Subs (6) added by SD843/03. 121
Subs (1) amended by Police Powers and Procedures Act 1998 s 77. 122
Subs (2) substituted by GC271/88. 123
Part VA (ss 76A to 76H) inserted by Proceeds of Crime Act 2008 Sch 5. 124
Definition of “declaration” amended by Cash in Postal Packets Act 2013 s 5. 125
Definition of “export” and “import” amended by Cash in Postal Packets Act 2013 s
5. 126
Definition of “postal packet” inserted by Cash in Postal Packets Act 2013 s 5. 127
Definition of “sender” inserted by Cash in Postal Packets Act 2013 s 5. 128
S 76A inserted by Proceeds of Crime Act 2008 Sch 5. 129
Section heading substituted by Cash in Postal Packets Act 2013 s 6. 130
Subs (1) substituted by Cash in Postal Packets Act 2013 s 6. 131
S 76B inserted by Proceeds of Crime Act 2008 Sch 5. 132
S 76C inserted by Proceeds of Crime Act 2008 Sch 5. 133
S 76CA inserted by Cash in Postal Packets Act 2013 s 7. 134
S 76CB inserted by Cash in Postal Packets Act 2013 s 7. 135
S 76CC inserted by Cash in Postal Packets Act 2013 s 7. 136
S 76D inserted by Proceeds of Crime Act 2008 Sch 5. 137
S 76E inserted by Proceeds of Crime Act 2008 Sch 5. 138
S 76F inserted by Proceeds of Crime Act 2008 Sch 5. 139
S 76G inserted by Proceeds of Crime Act 2008 Sch 5. 140
Subs (2) amended by Cash in Postal Packets Act 2013 s 8. 141
Subs (2A) inserted by Cash in Postal Packets Act 2013 s 8. 142
S 76H inserted by Proceeds of Crime Act 2008 Sch 5.
Customs and Excise Management Act 1986 Endnotes


c AT 34 of 1986 Page 211

143
S 76I inserted by Cash in Postal Packets Act 2013 s 9. 144
Subs (1) amended by SD86/93. 145
S 77A inserted by GC261/87. Subs (6) substituted by Administration of Justice Act
2008 Sch 1. 146
S 77B inserted by SD86/93. 147
Subs (1) amended by SD208/94. 148
S 77C inserted by SD86/93. 149
Para (a) amended by GC261/87 and by SD86/93. 150
Subs (1) amended by SD86/93. 151
S 78A inserted by GC261/87. 152
S 78B inserted by SD86/93. 153
Para (a) amended by SD208/94. 154
S 78C inserted by SD86/93. 155
Subs (2A) inserted by SD86/93. 156
Subs (4A) inserted by GC396/92. 157
S 81 heading amended by SD0606/12. 158
Subs (7) amended by GC190/86 and by SD155/10 Sch 5. 159
Subs (2) amended by Police Powers and Procedures Act 1998 s 77. 160
S 87 amended by Police Powers and Procedures Act 1998 s 77. 161
S 88 amended by Police Powers and Procedures Act 1998 s 77. 162
Para (a) amended by Territorial Sea (Consequential Provisions) Act 1991 Sch 1. 163
Para (a) amended by Territorial Sea (Consequential Provisions) Act 1991 Sch 1. 164
Para (b) amended by Territorial Sea (Consequential Provisions) Act 1991 Sch 1. 165
Subs (2) substituted by GC21/92. 166
Subs (3) amended by GC21/92. 167
Subs (4) amended by GC21/92. 168
Subs (6) amended by SD458/94. 169
Subs (8) substituted by SD458/94. 170
Subs (1) substituted by GC396/92. 171
Para (c) amended by GC271/88. 172
Para (da) inserted by GC396/92. 173
Para (db) inserted by GC396/92. 174
Para (f) amended by GC396/92. 175
Para (ga) inserted by GC396/92. 176
Para (gb) inserted by GC396/92. 177
Para (gc) inserted by GC396/92. 178
Para (h) amended by GC396/92. 179
Definition of “relevant business or activity” amended by GC396/92. 180
Subs (3) amended by GC396/92. 181
Subs (5A) inserted by GC396/92. 182
Subs (6) amended by SD458/94. 183
Para (b) amended by GC396/92.
Endnotes Customs and Excise Management Act 1986


Page 212 AT 34 of 1986 c

184
Subs (2) amended by SD225/97. 185
Subs (2A) inserted by SD225/97. 186
Subs (3) amended by SD225/97. 187
Subs (3A) inserted by SD225/97. 188
Para (a) substituted by SD101/09. 189
Para (b) amended by SD101/09. 190
Subs (3B) inserted by SD225/97 and amended by SD101/09. 191
Subs (3C) inserted by SD225/97. 192
Subs (4A) inserted by SD225/97. 193
Subs (5) added by GC396/92. 194
Subs (1) amended by GC396/92. 195
Subs (2) amended by SD225/97. 196
Subs (2) amended by SD225/97. 197
Subs (2A) inserted by SD225/97. 198
Subs (3) amended by SD225/97. 199
Subs (3A) inserted by SD225/97. 200
Subs (3B) inserted by SD225/97. 201
Subs (5A) added by SD225/97. 202
Subs (6) added by GC396/92. 203
Para (a) amended by GC21/92. 204
Subs (1) amended by Police Powers and Procedures Act 1998 s 77. 205
Para (a) amended by GC396/92. 206
Para (b) amended by GC396/92. 207
Para (d) substituted by GC396/92. 208
Subs (3) amended by Police Powers and Procedures Act 1998 s 77. 209
Para (b) amended by GC271/88. 210
S 103 repealed by GC23/92. 211
Subss (1) to (3) repealed by GC23/92. 212
Subs (4) amended by GC23/92. Para (d) added by GC23/92. 213
Subs (5) repealed by GC23/92. 214
Ss 105 and 106 repealed by GC23/92. 215
Part VIIIA inserted by GC296/91. 216
S 107A inserted by GC296/91. 217
Para (f) omitted with savings by GC396/92. 218
Para (g) amended by GC396/92. 219
Para (h) substituted with savings by GC396/92. 220
Para (ma) inserted by GC396/92. 221
Ed. note: No para (o). 222
Para (p) added by SD521/02. 223
S 107B inserted by GC296/91. 224
S 107C inserted by GC296/91 and amended by SD458/94.
Customs and Excise Management Act 1986 Endnotes


c AT 34 of 1986 Page 213

225
Subs (4) amended by SD458/94. 226
Subs (2) amended by SD458/94. 227
Subs (3) amended by SD458/94 228
Subs (4) amended by SD458/94. 229
Subs (1) amended by SD458/94. 230
Subs (2) repealed by SD458/94. 231
Subs (7) added by SD185/11. 232
Subs (8) added by SD185/11. 233
S 117A inserted by SD185/11. 234
Subs (4) amended by SD458/94. 235
Subs (6) amended by SD210/93. 236
Subs (2) amended by SD458/94. 237
Subs (4) amended by SD458/94. 238
Subs (5) added by SD458/94. 239
Subs (3) amended by SD458/94. 240
S 122 repealed by SD458/94. 241
Para (a) amended by GC396/92. 242
Subs (1) amended by GC396/92. 243
Para (a) amended by GC396/92. 244
Subs (3) amended by GC396/92. 245
Subs (4A) inserted by SD225/97. 246
Subss (5) to (8) repealed by SD225/97. 247
Definition of “relevant excise duty” repealed by GC396/92. 248
Part IXA inserted by GC296/91. 249
Para (b) amended by SD185/11. 250
Subs (3) substituted by SD185/11. 251
Subss (4) and (5) repealed by SD185/11. 252
Para (a) repealed by Administration of Justice Act 2008 Sch 1. 253
Para (b) amended by SD458/94. 254
S 124A inserted by GC296/1991. Subs (7) repealed by SD458/94. 255
Subpara (iii) inserted by SD225/97. 256
Para (b) amended by SD225/97. 257
Subs (3) amended by SD225/97. 258
S 124B inserted by GC296/91. 259
S 124BA inserted by SD185/11. 260
S 124BB inserted by SD185/11. 261
S 124BC inserted by SD185/11. 262
S 124BCA inserted by SD668/12. 263
Subs (1) amended by SD668/12. 264
Subs (2) amended by SD668/12. 265
S 124BD inserted by SD185/11 and amended by SD 668/12.
Endnotes Customs and Excise Management Act 1986


Page 214 AT 34 of 1986 c

266
Subs (2) repealed by SD185/11. 267
S 124C inserted by GC296/91. 268
Subs (4) amended by Criminal Justice, Police Powers and Other Amendments Act
2014 s 29(3). 269
Subs (5) amended by SD185/11 effective 1/4/2011. 270
Para (b) amended by SD0606/12. 271
Subs (6) added by Criminal Justice Act 2001 s 51. 272
S 124D inserted by GC296/91. 273
S 124E inserted by GC296/91. 274
S 124F inserted by GC296/91. 275
Subs (1) amended by SD 668/12. 276
Subs (2) added by SD185/11 effective 1/4/2011. 277
S 124G inserted by GC296/91 and amended by SD458/94 and by SD185/11. Subs (3)
added by SD185/11. 278
Subs (1) amended by SD606/12. 279
Subs (2) amended by SD0606/12. 280
Subs (1) amended by SD0606/12. 281
Subs (2) amended by SD0606/12. 282
S 133 repealed by SD458/94 283
Subs (1) amended by GC396/92. 284
S 134A inserted by SD636/07. 285
Para (b) amended by GC396/92. 286
Subs (1A) inserted by GC396/92. 287
Subs (3) amended by Police Powers and Procedures Act 1998 s 77. 288
Subs (5) added by GC79/92. 289
Subs (2) amended by SD517/02. 290
Subs (3) omitted by SD517/02. 291
Subs (1) substituted by SD498/99. 292
Para (a) amended by SD764/08. 293
Para (b) repealed by SD764/08. 294
Subs (3A) added by SD764/08. 295
Subs (3B) added by SD764/08. 296
S 140A inserted by GC396/92. Subs (3C) added by SD764/08. 297
Subs (1) substituted by GC271/88. 298
Subs (1A) inserted by GC271/88. 299
Subs (2) substituted by GC271/88. 300
Subs (3) amended by GC271/88. 301
S 143A inserted by GC396/92. 302
Subs (4) repealed by SD637/08. 303
Subs (4) substituted by SD185/11 effective 1/4/2011. 304
S 144A substituted by SD450/95. Subs (6) added by SD271/01. 305
Heading amended by Police Powers and Procedures Act 1998 s 77.
Customs and Excise Management Act 1986 Endnotes


c AT 34 of 1986 Page 215

306
Heading amended by Police Powers and Procedures Act 1998 s 77. 307
Subs (1) amended by GC271/88 and by Police Powers and Procedures Act 1998 s 77
and Sch 5. 308
Subs (2) amended by Police Powers and Procedures Act 1998 s 77 and Sch 5. 309
Subs (3) amended by Police Powers and Procedures Act 1998 s 77. 310
Subs (4) substituted by Police Powers and Procedures Act 1998 Sch 4. 311
Subs (1A) inserted by SD294/13 in relation to things detained on or after 17/7/13. 312
Subs (1B) inserted by SD294/13 in relation to things detained on or after 17/7/13. 313
Subs (2) amended by SD294/13 in relation to things detained on or after 17/7/13. 314
Para (a) amended by SD294/13 in relation to things detained on or after 17/7/13. 315
Subs (4A) inserted by SD294/13 in relation to things detained on or after 17/7/13. 316
Subs (6) amended by SD294/13 in relation to things detained on or after 17/7/13. 317
Para (b) amended by Territorial Sea (Consequential Provisions) Act 1991 Sch 1. 318
Subs (1) substituted by SD294/13. 319
Subs (3) substituted by SD294/13. 320
Subs (4) amended by SD294/13. 321
Para (a) amended by SD294/13. 322
Subs (5) amended by Police Powers and Procedures Act 1998 s 77. 323
S 154 substituted by GC334/89. 324
Para (b) amended by SD0606/12. 325
S 163A inserted by SD225/97. 326
Subs(1) amended by SD544/00. 327
Para (c) amended by SD685/10 effective 1/9/2010. 328
Subs (1A) inserted by SD544/00 and amended by SD685/10 effective 1/9/2010. 329
Para (a) amended by SD544/00. 330
Subs (2) amended by SD544/00. 331
S 164A inserted by SD44/10. 332
Subs (4) amended by Police Powers and Procedures Act 1998 s 77. 333
Subs (1) amended by SD637/08. 334
Subs (4A) inserted by SD637/08. 335
Subs (6) amended by Police Powers and Procedures Act 1998 s 77. 336
Para (b) amended by GC271/88. 337
S 166A inserted by SD44/10. 338
Subs (2A) inserted by SD185/11. 339
Subs (3) amended by SD185/11. 340
S 168 substituted by SD544/00. 341
Subs (3) inserted by GC396/92. 342
S 170A inserted by SD544/00. 343
Subs (1) amended by GC271/88 and by Police Powers and Procedures Act 1998 s 77. 344
Subs (2) substituted by GC271/88. 345
Subs (3) substituted by GC271/88. 346
Subs (3A) inserted by GC271/88.
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347
Subs (5) added by GC271/88. 348
S 171A inserted by SD44/10. 349
Subs (1) amended by Administration of Justice Act 2008 Sch 1. 350
Subs (3) amended by Administration of Justice Act 2008 Sch 1. 351
Para (a) amended by SD0606/12. 352
Para (b) amended by SD0606/12. 353
Para (d) added by SD44/10. 354
Para (ga) added by SD44/10. 355
Definition of “cash” inserted by SD44/10. 356
Definition of “Community customs duty” replaced by definition of “EU customs
duty” by SD0606/12. 357
Definition of “recoverable property” inserted by SD44/10. 358
Definition of “unlawful conduct” inserted by SD44/10. 359
S 174A inserted by GC396/92. 360
Para (e) added by Anti-Terrorism and Crime Act 2003 s 58. 361
Subs (6) amended by Data Protection Act 2002 Sch 12. 362
S 174B inserted by Customs and Excise etc. (Amendment) Act 2001 s 1. Subs (8A)
added by Anti-Terrorism and Crime Act 2003 s 58. 363
S 174C inserted by Customs and Excise etc. (Amendment) Act 2001 s 1. 364
Para (a) substituted by SD2015/0090 as amended by SD2015/0276. 365
Para (b) repealed by SD2015/0090 as amended by SD2015/0276. 366
Para (e) amended by Gaming, Betting and Lotteries (Amendment) Act 2001 s 12 and
by Gambling (Amendment) Act 2006 s 3(2). 367
S 174D inserted by Customs and Excise etc. (Amendment) Act 2001 s 1. 368
S 174E inserted by SD626/04. 369
S 174F inserted by SD2016/0001. 370
Subs (1) amended by Police Powers and Procedures Act 1998 s 77. 371
Subs (5) added by SD225/97. 372
Subs (1) amended by Police Powers and Procedures Act 1998 s 77. 373
S 176A inserted by SD44/10. 374
Subs (1) amended by Police Powers and Procedures Act 1998 s 77. 375
Subs (2) amended by Police Powers and Procedures Act 1998 s 77. 376
Para (b) amended by GC271/88. 377
Subs (3) amended by SD834/09 and by SD2014/0364. 378
Subs (4A) inserted by SD834/09. 379
Subs (4B) inserted by SD2014/0364. 380
Subs (5) added by GC396/92. 381
Para (b) amended by SD458/94. 382
Subs (1) amended by SD458/94. 383
S 178A inserted by GC396/92. Subs (2) amended by SD458/94 and amended by
SD101/09. 384
S 178B inserted by GC396/92.
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385
Subs (5) amended by GC396/92. 386
Subs (3A) added by Value Added Tax Act 1996 Sch 15. 387
Subs (3B) added by Value Added Tax Act 1996 Sch 15. 388
Subs (3) amended by SD0606/12. 389
Subs (4) amended by SD0606/12. 390
Definition of “approved wharf” amended by GC79/92. 391
Definition of “assigned matter” substituted by Customs and Excise etc.
(Amendment) Act 2001 s 2. 392
Definition of “Commissioners”, previously the definition of “the Commissioners”,
substituted by SD242/05. 393
Definition of “container” amended by SD637/08. 394
Definition of “the Customs and Excise Acts 1986” amended by GC394/92. 395
Definition of “customs warehouse” repealed by GC21/92. 396
Definition of “examination station” amended by GC79/92. 397
Definition of “excise duty point” inserted by GC396/92. 398
Definition of “the Finance Act 1994” inserted by SD458/94. 399
Definition of “free zone goods” amended by GC23/92. 400
Definition of “free zone regulations” repealed by GC23/92. 401
Definition of “goods” amended by SD294/13. 402
Definition of “Manx Waters” inserted by Territorial Sea (Consequential Provisions)
Act 1991 Sch 1. 403
Definition of “nautical mile” repealed by Territorial Sea (Consequential Provisions)
Act 1991 Sch 2. 404
Definition of “nuclear material” inserted by SD834/09. 405
Definition of “occupier” amended by GC396/92. 406
Definition of “registered excise dealer and shipper” inserted by GC296/91. 407
Definition of “registered excise dealers and shippers regulations” inserted by
GC296/91. 408
Definition of “representative” inserted by SD291/97. 409
Para (c) inserted by SD668/12. 410
Subpara (ia) inserted by SD668/12. 411
Para (a) amended by GC296/91. 412
Definition of “transit or transhipment” amended by GC280/87. 413
Definition of “transit shed” amended by GC79/92. 414
Definition of “tribunal” inserted by SD101/09. 415
Definition of “victualling warehouse” inserted by GC21/92. 416
Definition of “warehouse” amended by GC396/92. 417
Subs (3) amended by SD210/93. 418
Subpara (i) amended by SD2015/0160. 419
Subs (4) substituted by SD498/99. 420
Subs (4A) repealed by SD2015/0160. 421
Subs (4B) inserted by SD498/99.
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422
Subs (7) amended by SD0606/12. 423
Subs (3) amended by SD86/93. 424
S 188A inserted by SD86/93. 425
Subs (2) repealed by Statute Law Revision Act 1992 Sch 2. 426
Subs (2) amended by GC394/92. 427
ADO (whole Act) 1/4/1987 (GC47/87). 428
Para (b) substituted by Drug Trafficking Offences Act 1987. S29 Applies to offences
committed after 1/7/1987. 429
Paragraph 2 amended by SD1/12. 430
Paragraph 3 substituted by SD1/12. 431
Sch 2A inserted by SD294/13 in relation to things detained on or after 17/7/13. 432
Item (ba) inserted by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 433
Item (c) amended by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 434
Item (d) inserted by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 435
Item (a) substituted by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 436
Item (b) substituted by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 437
Item (c) inserted by SD2016/0273, effective in relation to things detained or seized on
or after 01/10/2016. 438
Item (d) inserted by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 439
Item (e) inserted by SD2016/0273, effective in relation to things detained or seized on
or after 01/10/2016. 440
Item (f) inserted by SD2016/0273, effective in relation to things detained or seized on
or after 01/10/2016. 441
Heading inserted by Performers’ Protection Act 1996 Sch 2. 442
Item (ba) inserted by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 443
Item (c) amended by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 444
Item (d) inserted by SD2016/0273, effective in relation to things detained or seized
on or after 01/10/2016. 445
Part 2 added by Performers’ Protection Act 1996 Sch 2. 446
Para 18 added by Performers’ Protection Act 1996 Sch 2. 447
Para 19 added by Performers’ Protection Act 1996 Sch 2. 448
Para 20 added by Performers’ Protection Act 1996 Sch 2. 449
Para 21 added by Performers’ Protection Act 1996 Sch 2. 450
Para 22 added by Performers’ Protection Act 1996 Sch 2. 451
Sch 3A inserted by SD842/11.
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452
Sch 5 repealed by Statute Law Revision Act 1992 Sch 2.