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Customs Consolidation Act 1876
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- 1876 c. 36
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As to the appointment of Commissioners of Customs, &c
1.Board of Customs appointed by Her Majesty not to exceed five.
3.Appointment of officers. Salaries and securities. Retiring officer to deliver up commission. Salaries, &c. not subject to duties. Superannuation allowances not assignable.
4.Persons employed on service of the Customs to be deemed officers for such service.
5.Officers taking fee or reward not authorised by law to be dismissed.
7.Hours of attendance, and division of duties in those hours.
9.Officers of Customs not to serve in public offices. Soldiers not to be billeted on officers of Customs.
10.What shall be deemed orders, &c. of Commissioners of Customs.
As to the appointment of ports, quays, warehouses, sufferance wharves, landing and boarding stations
11.Treasury may appoint ports and quays, and alter or vary the limits. Alterations or variations in limits not to affect rights (irrespective of Customs) co-extensive with pre-existing limits Ports so appointed by Treasury Warrant to be deemed ports for the purposes of 54 Geo. 3. c. 159.
12.Treasury may appoint warehousing ports or places, and warehouses, &c. Rent of goods in warehouses.
14.Commissioners may appoint stations and sufferance wharves, &c.; and regulate discharge of cargo and boarding of officers.
16.Commissioners may order in what ports goods may be carried or water-borne by authorised persons. Commissioners may require security.
As to the collection and management of duties of Customs, drawbacks, and allowances.
17.Duties, drawbacks, &c. to be under the management of the Commissioners of Customs. Duties and drawbacks to be in British currency, and according to imperial weight and measure.
18.When new duties of Customs are imposed former ones to continue until the new become chargeable, except in certain cases. Duties due before the passing of this Act to be levied as if payable by this Act.
19.Goods in warehouse, when entered for home consumption, to be chargeable with existing duties on like sort of goods.
20.When contracts have been entered into, amount of increased or decreased duty to be added or deducted.
21.All moneys, &c. received on account of Customs to be paid into the Bank of England.
22.The Treasury may-make rules for keeping the accounts of the revenue of the Customs, and for appropriation thereof. Responsibility for money, &c.
23.Bank to keep an account, to be returned to the Customs, for inspection by the Accountant and Comptroller General. Any default to be reported to the Commissioners of Customs.
24.Bank of England not to dispose of money, &c, except for a specified purpose.
25.In London, debenture, &c. to be paid out of Commissioners account; at any other port, out of moneys in collector's hands. Limitation of time for return of duties overpaid extended to six years.
26.Commissioners of Customs may close accounts of collectors.
27.Customs duties, &c. payable to Exchequer account of Bank of England to be received under such regulations as the Treasury shall prescribe.
29.Certain moneys, &c. deemed within meaning of 24 & 25 Vict c.96.
As to disputes between the importers and officers of Customs respecting the duties of Customs
AS TO THE IMPORTATION, PROHIBITION, ENTRY, EXAMINATION, LANDING, AND WAREHOUSING OF GOODS.
40.Time of importation of goods and time of arrival of ships defined.
42.Prohibitions and restrictions. Table of prohibitions and restrictions.
44.Lists of prohibited books to be exposed at Custom Houses.
45.Persons complaining of prohibition of books in copyright lists may appeal to a judge in chambers. Nothing to prevent persons aggrieved from proceeding at law, &c.
46.Vessels arriving to come quickly to place of unlading, and bring to at the stations for boarding officers. Accommodation of officers on board. Penalty, 20l.
47.Officers to board ships. To have free access to all parts. May seal or secure goods and open locks. Goods concealed, forfeited. If seal, &c. broken, master to forfeit 100l. Officers may put seals upon stores inwards. If such seals be broken, or the stores secretly conveyed away master to forfeit 20l.
48.Time and place of landing goods inwards. Goods unshipped contrary to regulations forfeited. Goods not forthwith removed and landed forfeited.
49.Account of bullion orf coin to be delivered to the officers of Customs.
50.Master to report within 24 hours after arrival according to Form No.1 in Schedule B.
51.On failure, master to forfeit 100l. Goods not reported may be detained.
52.Commissioned ships, British or foreign, having goods on board, to deliver an account or forfeit 100l. Such ships liable to search.
53.Master to answer questions. Bulk not to be broken or stowage altered. Penalty, 100l.
54.Packages reported "Contents unknown" may be opened and examined. Prohibited goods forfeited.
As to the entry of goods intended to be warehoused without payment of duty on first entry thereof
As to the entry of goods landed for examination by bill of sight and perfecting entry thereof
59.Warrant for landing. Before delivery, importer to make perfect entry.
60.Goods entered by bill of sight not to be delivered unless duty is paid or deposited.
61.Goods to be taken to Queen's warehouse in default of perfect entry, and sold in default of such entry within one month after landing. Entry not valid unless in manner required by law.
62.Goods entered for warehouse may upon further entry be delivered for home use or exportation.
73.Goods not entered within fourteen days may be conveyed to Queen's warehouse. Small packages or quantities of goods may be deposited in Queen's warehouse. If duties and charges on such goods be not paid within three months, the goods may be sold. Lien for freight payable before delivery of goods from Queen's warehouse.
75.If goods remain on board importing ship beyond fourteen days such ship may be detained for expenses.
As to the unshipping, landing, examination, warehousing, and custody of goods
76.Unshipping, carrying, landing, weighing, &c, and depositing of goods, to be done at the expense of the importer.
77.Proper officer of Customs to take account of goods for warehouse. Contents of packages to be marked thereon, and entered in landing book.
78.Goods to be entered and duties ascertained and paid according to landing account.
79.Warehoused goods to be deposited in original packages or those of which account is taken. Goods altered or removed without sanction of officers forfeited.
80.Commissioners to direct what goods may be bulked, sorted, packed, &c.
81.Warehouse-keeper neglecting to stow goods properly, to forfeit 5l.
82.Warehouse-keeper neglecting to produce goods deposited when required, to forfeit 5l.
83.Goods not duly warehoused, or fraudulently concealed or removed, forfeited.
84.Persons clandestinely opening warehouse, &c, to forfeit 100l.
85.Who liable for goods taken out of warehouse without entry. Taking goods out of warehouse, &c. to be deemed a misdemeanor. Importer or consignee, if defrauded by officers, to be indemnified.
86.If goods be damaged by fire, &c, the importer not entitled to compensation.
87.Commissioners of Customs may remit duties on warehoused goods lost or destroyed.
As to the removal of warehoused goods
88.Goods may be removed from one warehousing port to another, or from one warehouse to another in the same port. Regulations for removal.
89.Officers at port of removal to transmit account of goods to officers at port of destination. Remover to give bond in the amount of duty. Bond may be given either at port of removal or port of destination. Bond how to be discharged. General removal bond may be given.
90.Goods on arrival at the port of destination, to be subject to same regulations as goods on first importation.
91.On arrival of goods at port of destination they may, after formal re-warehousing, be entered for exportation or for home use on payment of duties.
92.Warehoused goods, if not cleared for home use or exportation within five years, must be re-warehoused. Duties on deficiencies and expense of examination to be paid down.
93.Goods in warehouse not cleared or re-warehoused, or duties paid on deficiencies after five years, to be sold. Proceeds of sale how to be applied. Goods not worth the duty may be exported or destroyed.
95.Goods in warehouse may be sorted, repacked, &c. To be repacked in the original or other legal sized packages. Wine or spirits may be bottled for exportation only, and wine may be fortified, filled up, or racked off. Wines may be mixed, and samples taken. After repacking, damaged parts may be destroyed.
96.Goods in warehouses may be taken out under certain regulations and with security for duties.
As to the entry of warehoused goods for home consumption and exportation, and the delivery thereof
98.Persons entering warehoused goods for home use to deliver bill of entry and pay down duties. Duties to be paid according to landing account, except in certain cases. Duties on certain goods to be chargeable on ascertained quantity on delivery, unless deficiency has been caused by improper means.
99.Deficiencies in goods entered for exportation not to be charged with duty unless fraudulent.
AS TO THE EXPORTATION, ENTRY, AND CLEARANCE OF SHIPS TO PARTS BEYOND THE SEAS.
100.Warehoused goods not to be exported in ship of less than forty tons burden.
101.Master of vessels outwards to deliver certificate of clearance of last voyage, and to make entry outwards Form No. 6. Penalty, 100l. Shipment of goods for exportation.
102.Goods not to be shipped except on proper days and places, nor until entry and clearance. Officers may open packages and examine goods.
As to the entry and clearance of goods for exportation
104.On entry outwards, bond for due shipping and landing shall be given. General bond for exportation may be given. Notice in each case to be given. Stamp duty on notice equivalent to duty on separate bond.
105.Exporter to deliver shipping bill according to Form No.7 in Schedule B.
106.Drawback goods not agreeing with shipping bill forfeited. Penalty for claiming more drawback than is due.
107.Inland Revenue drawback. Notice to officer. Shipment to be certified.
108.No drawback on tobacco not properly manufactured, and penalty for fraudulent attempts to obtain drawbacks.
109.Provisions as to exportation applicable to transhipment and drawback goods.
110.Specifications for free goods six days after clearance. Forms Nos. 8 and 9. Except as to salmon.
112.Goods not exported as per specifications to be notified to proper officer.
113.Shipping bill signed by export officer to be the clearance for the goods.
115.Warehoused goods removed or shipped for exportation without authority, forfeited.
116.Commissioners may remit duty on warehoused goods lost or destroyed during delivery or shipment.
As to debentures for drawback on goods exported
118.Declaration as to exportation and right to drawback. Name of person entitled to be declared.
122.On officers leaving the service, &c, wine transferable to others.
123.Paymasters of Her Majesty's ships may ship tobacco for crew free of duty.
124.Paymaster removed from one ship to another may tranship tobacco with permission.
127.If inward cargo reported for exportation, copy of report thereof to be delivered to the searcher.
128.Before clearance, certificates to be delivered to the proper officer. Content in Form No. 10.
130.Short shipment of goods to be notified to proper officer. Goods unshipped. Penalty.
133.In ballast. Master to answer questions. Ships carrying passengers, or chalk or slate in ballast.
140.All trade by sea from one part of the United Kingdom to another to be deemed coastwise, and no part to be deemed beyond the sea.
141.Foreign ships in coasting trade subject to same rules as British ships. Foreign ships employed in the coasting trade not to be subject to higher rates than British ships.
144.Master of coasting vessel to keep a cargo-book. Penalty for false entries in such book.
145.Account previous to departure to be delivered to collector in the Form No.11 in Schedule B. Commissioners may grant general transires.
146.Transire to be delivered in 24 hours after arrival. Inland Revenue goods. Goods from the Isle of Man. Penalty for illegal unlading. Forfeiture of goods.
148.Goods brought coastwise may be entered outwards without landing.
AS TO THE CHANNEL ISLANDS AND OTHER POSSESSIONS.
149.Powers of Commissioners of Customs as to colonies extended to governors, &c.
150.Base coin prohibited to be imported into British possessions.
151.Customs Acts to extend to British possessions abroad, except where otherwise provided for.
154.Ship and cargo to be reported on arrival. Particulars of report. Penalty for false report.
155.Entry of goods to be laden or unladen. Regulations inwards and outwards. Regulations coastwise. Forfeiture.
156.Goods grown or manufactured in Channel Islands. Duty free. Master to deliver certificate of produce.
157.Prohibited goods not to be shipped from the Channel Islands to the United Kingdom.
158.Ships not to sail from Channel Islands without clearance. Penalty.
160.Application of penalties. Reward to officers for seizures in Channel Islands.
162.As to importing and exporting spirits into and from Channel Islands in ships of 40 tons and upwards. Not to extend to spirits in glass bottles, stores, certain warehoused goods, nor to licensed boats supplying Sark.
163.Provision as to importation of tobacco, &c. into Channel Islands.
AS TO THE RESTRICTIONS ON SMALL CRAFT, AND THE REGULATIONS FOR THE PREVENTION OF SMUGGLING.
169.Commissioners may make general regulations for vessels and boats not exceeding 100 tons.
170.Vessels and boats used contrary to regulations forfeited.
171.Commissioners of Customs may grant special licenses on terms.
172.Vessels made use of in removal of uncustomed or prohibited goods forfeited.
175.Boats of vessel to have thereon the name of vessel, port, and master.
176.Boats not belonging to ships to have name of owner and port thereon.
177.Goods unshipped without payment of duty and prohibited goods liable to forfeiture. Goods illegally removed from warehouse. Prohibited goods shipped or water-borne with intent to be exported, &c. Goods concealed on board, and goods packed therewith, forfeited.
179.Any vessel or boat arriving within the United Kingdom or the Channel Islands, or within three leagues thereof, having prohibited goods on board or attached thereto, forfeited. Prohibited goods shipped or water-borne with intent to be exported, &c. Persons found or discovered to have been on board vessels with contraband goods may be detained.
180.Ships belonging to Her Majesty's subjects, &c. throwing overboard any goods during chase forfeited, and persons escaping deemed British subjects.
181.Ships not bringing to when required to, penalty 20l. Not bringing to may be fired into.
183.Ships in port with a cargo, and afterwards found light or in ballast, and cargo unaccounted for, forfeited.
184.Persons may be searched if officers have reason to suspect smuggled goods are concealed upon them.
185.Persons before search may require to be taken before a justice or officer of Customs. Penalty on officers for misconduct. Penalty on persons denying having foreign goods about them.
186.Illegally importing. Unshipping. Removing from quay, wharf, &c. Carrying goods into warehouse without authority. Removing from warehouse. Harbouring. Carrying. Evading duties of Customs. Penalty treble value, or 100l.
187.Rescuing goods. Rescuing person Assaulting, resisting, or obstructing officers.
189.Procuring or hiring persons to assemble to run goods. Persons armed or disguised with goods within five miles of coast.
190.Persons signalling smuggling vessels may be detained and forfeit 100l or be kept to hard labour for one year.
193.Persons shooting at boats belonging to navy or revenue service guilty of felony.
194.Officers may haul their vessels on shore without being liable to suit.
195.Penalty on persons cutting adrift vessels belonging to the Customs.
196.Officers of army, &c. may patrol coasts without being liable to suit.
197.Where persons are taken before justices for offences under the Customs Acts, such justices may order them to be detained or admitted to bail.
198.Persons in Her Majesty's service detained to be secured on board until warrant procured.
200.Only officers to take up spirits in casks sunk or floating upon the sea, and persons giving information may be rewarded.
201.Penalty for offering goods for sale on pretence of being smuggled.
202.Ships, &c. used in the removal of raw goods to be forfeited. Ships, boats, &c. and persons may be detained. Seizures to be taken to the nearest Custom House.
203.Officers of Customs may on probable cause stop carts, &, and search for goods.
204.Officers authorised by writ of assistance or warrant may search houses for uncustomed or prohibited goods.
205.Officers may search premises by warrant granted on reasonable cause shown.
206.Goods stopped by police officers may be retained until trial of persons charged with stealing them.
207.Notice to be given by seizing-officer to owner of ships or goods seized, and seizures to be claimed within one month. Perishable goods, &c. may be sold.
208.Seizures may be disposed of as Commissioners of Customs direct.
As to compensation and rewards
213.Rewards to officers making seizures. The Treasury or Commissioners of Customs to fix the value of spirits and tobacco.
215.All rewards and seizures payable to officers of army, navy, or marines to be regulated by Order in Council.
216.Commissioners may distribute officers shares of seizure so as to reward persons not actually present.
218.How penalties, &c. to be sued for. Proviso where the duties and penalties sought to be recovered shall not exceed 100l.
221.Where proceeding by capias is waived in favour of the subject, justices may issue warrant and admit to bail.
222.Penalties joint and several may be sued for by joint and several information.
223.Informations, convictions, &c. to be in form, &c. in Schedule C.
225.On attendance of the party on the day and place appointed, justices may hear and determine the case. On non-appearance justice to proceed as if he had appeared.
227.Summons to be served personally, or by leaving same at last known place of abode.
231.Justices of counties to have concurrent jurisdiction in cities, boroughs, &c. situate in such counties.
232.Justice may commit in default of payment of penalty until paid Small Penalties Act, 1865, not applicable to Customs.
233.Justices may commit in certain cases without order of Commissioners. When quantity of spirits is less than five gallons, or of tobacco less than 20 lbs. Where quantity between five and 20 gallons of spirits, or from 20 to 80 lbs. of tobacco, justices may mitigate. Above 20 gallons of spirits, or 80 lbs. of tobacco, no mitigation by justices.
234.Persons arriving in ships from infected places not to land before examination.
236.Any person committed in default of payment of a penalty less than 100l to be discharged by gaoler in six months if not duly released.
237.Persons previously convicted may, on verdict, be imprisoned in house of correction.
238.Justices may commit to nearest house of correction, if none in their jurisdiction.
239.Justices may commute hard labour where offender is a female or infirm.
240.If prisoner be found to have been previously convicted imprisonment may be extended. Married women may be committed.
241.Subsistence of prisoners committed for offences against Customs Laws.
242.Subsistence to prisoners, and gaol fees in Channel Islands.
As to the removal of proceedings before Justices under the Customs Laws
As to proceedings in superior courts for penalties
250.Execution may issue to sheriff of any county without reference to venue.
252.Sheriff to grant special warrant on writ of capias endorsed by solicitor of Customs.
253.Sheriff indemnified for escape if warrant granted at request of Customs. Gaoler to receive offender.
254.When offenders arrested give bail to the sheriff, bail bond to be assigned to Her Majesty.
AS TO THE APPLICATION OF MONEYS FROM SALE, PURCHASE, OR EXCHANGE OF LANDS.
277.Isle of Man deemed part of United Kingdom for Customs purposes.
278.Goods delivered out of charge of Customs in the Isle of Man not to be brought into Great Britain or Ireland. Goods brought to Isle of Man, but not delivered from Customs, may be brought to Great Britain or Ireland on conditions.
279.Goods the growth or manufacture of Isle of Man may be imported into Great Britain or Ireland on certificate, &c.
280.Declaration and certificate of growth or manufacture of goods from Isle of Man.
288.Acts set forth in Schedule (A.) repealed. Orders, &c. under Acts repealed to be valid. Commissions, deputations, bonds, &c, to remain in force. Warrants, orders, and regulations to remain in force. Ports, bonding-places, havens, creeks, &c, to continue.
289.Act to be registered in Royal Courts of Guernsey and Jersey.
SCHEDULES.
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