§ Mr. Wainwrightasked the Chancellor of the Exchequer, for the purposes of cash limits, what total amounts were deducted from gross expenditure of HM Customs and Excise in 1984–85 in respect of sales of material confiscated by HM Customs and Excise, rents from sub-letting of premises, and other commercial items.
§ Mr. HayhoeFinal expenditure figures for 1984–85 for HM Customs and Excise are not yet available. The most recent estimate is that a net sum of £3,204,372 was realised from the sale of seized goods. None of this was deducted from gross expenditure since the whole amount was paid directly into the consolidated fund. There were no receipts from the sub-letting of premises. Taking 'other70W commercial items' to mean sales of fixed assets and of stores, the latest estimate is that £241,778 was realised and was used to offset gross expenditure.
§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer if he will list the provisions under which Her Majesty's Customs and Excise seeks to require a person, in connection with any assigned matter, as defined in the Customs and Excise Management Act 1979, to produce, furnish or deliver any document, or cause any document to be produced, furnished or delivered, or permit the Commissioners of Customs and Excise, or a person authorised by them to inspect any document or to make or take extracts from or copies of or remove any document; and (a) which of these provisions are not concerned with the assessment, collection and enforcement of value-added tax, car tax, customs duties, excise duties, betting and gaming duties or any penalties or interest related thereto and (b) which of these provisions Her Majesty's Customs and Excise seek to apply to third parties.
§ Mr. Hayhoe[pursuant to his reply, 17 May 1985, c. 247]: The following are the provisions under which Her Majesty's Customs and Excise may seek to require a person, in connection with an assigned matter, as defined in the Customs and Excise Management Act 1979, to produce, furnish or deliver a document or cause a document to be produced, furnished or delivered or permit the Commissioners of Customs and Excise or a person authorised by them to inspect a document or to make or take extracts from or copies of or remove a document.
Under the Customs and Excise Management Act 1979
- 12(2)(a)*
- 14(1)
- 17(2)*
- 21(4)(a)(i)
- 31(2A)
- 33(1)
- 33(3)(a), (b), (c)
- 35(1)
- 36(1)& (2)
- 37(1)
- 38(2)
- 51(1)
- 53(1)
- 54(2)
- 55(6)
- 56(3)(b)
- 56(4)
- 57(1)*
- 57(3)(c)
- 58(2)(b)
- 58(3)(b)
- 58A(2)(c)
- 58A(3)(i)
- 58A(4)
- 58B(1)
- 58B(2)
- 58B(4)
- 58C(2)
- 58E(l)(a)
- 58E(2)
- 58E(4)
- 59(2)(b)
- 62(1)
- 63(i)
- 63(2)
- 64(2)
- 64(4)
- 65(1)(b)
- 66(l)(b)
- 66(1)(c)
- 66(1)(d)
- 68B(1)
- 71(1)
71 - 72(3)(b)
- 73(1)(b)
- 74(1)(c)
- 75(1)
- 77(1)
- 77(4)
- 79(1)
- 79(2)
- 80(1)
- 93(2)(g)
- 95(2)(g)
- 99(4)
- 10OD(i)
- 100(D(k)
- 104(4)
- 108(1)
- 109(1)
- 119(2)
- 120(3)
- 125(3)*
- 133(1)
- 133(4)
- 133(5)
- 139(2)(b)
- 139(4)
- 157(1)
- 166(7)
Schedule 3, pargraph 3, Customs and Excise Duty
(General Reliefs) Act 1979
Section 3(5), paragraph 3, Customs and Excise Duty
(General Reliefs) Act 1979
Section 5(2), paragraph 3, Customs and Excise Duty
(General Reliefs) Act 1979
Paragraph 8(2)(a) and (b) of schedule 7
Paragraph 8(3)(a) and (b) of schedule 7.
The Car Tax Act 1983
Paragraph 6 of schedule 1.
72W
Subordinate Legislation Statutory Instrument 1958/1965 Import Duty Reliefs (Administration) Order 1976/2105 Import Duty (Quota Relief) (Administration) Order 1978/194 Agricultural Levy Reliefs (Frozen Beef and Veal) Order 1979/737 Customs Duty (Quota Relief) Order 1980/245 Customs Duties (Quota Relief) Order 1980/905 Customs Duties (Quota Relief) (No. 2) Order 1980/2032 Customs Duties (ECSC) (Quota and other Reliefs) (No. 2) Order 1981/621 Agricultural Levy Reliefs (Frozen Beef and Veal) Order 1981/911 Customs Duties (Quota Relief) Order 1981/1777 Customs Duties (ECSC) (Quota and Other Reliefs) Order 1977/910 Inward Processing Relief Regulations 1979/554 Customs Duties (Standard Exchange Relief) Regulations 1979/555 Outward Processing Relief Regulations 1980/279 Anti-Dumping (Revocation) Order 1978/1147 Anti-Dumping and Countervailing Duties Order 1980/762 Customs and Excise (Community Transit) Regulations 1953/1532 Customs (Land Boundary) Regulations 1984/1176 Control of Movement of Goods Regulations 1979/564 Pleasure Craft (Arrival and Report) Regulations 1981/1259 Aircraft (Customs and Excise) Regulations 1981/1260 Ship's Report, Importation and Exportation by Sea Regulations 1976/1223 Customs Duties (Deferred Payments) Regulations 1955/814 Commercial Samples (Temporary Importation) Regulations 1955/1346 Tourist Publicity Materials (Temporary Importation) Regulations 1958/2141 Films (Temporary Importation) Regulations
Subordinate Legislation Statutory Instrument 1963/1 Temporary Importation (Goods for Exhibition) Regulations Temporary Importation (Professional Effects) Regulations 1967/940 Temporary Importation (Technical Examination and Standards Testing) Regulations 1968/1280 Temporary Importation (Printed Forms) Regulations 1970/423 Temporary Importation (Equipment on Hire or Loan) Regulations 1971/1356 Temporary Importation (Magnetic Tapes) Regulations 1976/1099 Temporary Importation (Packings) Regulations 1952/2225 Carriage of Goods Coastwise Regulations 1979/207 Customs Warehousing Regulations 1977/2042 Import Duties (End-Use Goods) Regulations 1935/689 Import Duties (Valuation of Goods) Regulations 1981/1641 Export of Goods (Control) Order The Postal Packets (Customs and Excise) Regulations 1975 1954/1406 Duty Free Supplies for the Royal Navy Regulations 1954 1969/1784 The Export of Horses (Protection) Order 1969 1979/1701 The Importation of Equine Animals Order 1979 1977/944 The Importation of Animals Order 1977 1979/1707 The Importation of Equine Animals Order 1979 1979/1702 The Importation of Birds, Poultry and Hatching Eggs Order 1979 1979/1703 The Importation of Hay and Straw Order 1979 1980/14 The Importation of Animal Products and Poultry Products Order 1980 1981/1051 The Export of Animals (Protection) Order 1981 1957/875 The Copyright (Customs) Regulations 1957 1927/783 Iso-Propyl Alcohol Regulations 1952/2229 Spirits Regulations 1952/2231 Stills Regulations 1960/1350 Mechanical Lighters Regulations 1963/1381 Match Duty Regulations 1976/1207 Cider and Perry Regulations 1978/893 Beer Regulations 1978/1780 Excise Duty (Relief on alcoholic Ingredients) Regulations 1979/904 Tobacco Products Regulations 1979/1240 Wine and Made-Wine Regulations 1979/1240 Wine and Made-Wine Regulations (as amended by SI 1985/404 1983/611 Spirits Regulations 1982/612 Excise Warehousing (Etc.) Regulations 1983/947 Excise Duties (Deferred Payment) Regulations 1972/846 Gas (Road Fuel) Regulations 1973/1311 Hydrocarbon Oil Regulations 1973/118 General Betting Duty Regulations 1969/1100 Bingo Duty Regulations 1980/1147 Gaming Licence Duty Regulations 1984/261 General Betting Duty Regulations 1984/1551 General Betting Duty Regulations (Northern Ireland) The provisions starred may be applied to third parties.
These provisions may be used as appropriate either for the assessment, collection and enforcement of taxes and duties or for the enforcement of prohibitions on importation.
There are also provisions of general application under the criminal law which are used by officers of Her Majesty's Customs and Excise. Customs officers may collect and seize documents as evidence in the same way as police officers may do so. Those powers are modified in the police and Criminal Evidence Act 1984, which is applied to Customs and Excise by section 114, and which is intended to come into force in 1986. There are also specific procedural rules, once proceedings have commenced in the courts, which deal with documentary evidence. Under section 7 of the Bankers' Books Evidence Act 1879 a court may order that a bank permit inspection 73W and copying of its books. Under section 14 of the Crown proceedings Act 1947 the High Court may order the production of certain accounts and documents. Or a court may order that a witness attend court and produce such documents as are named in the summons to attend. In these respects Her Majesty's Customs and Excise is in the same position as any other party to proceedings.
There are, in addition to the above provisions of United Kingdom legislation, directly applicable provisions of Community law covering a wide and diversified field of activity where are commonly to be found requirements to furnish documents as a condition, for example, of the release of goods. It has not been possible, in the time available, to identify and collate these cases for inclusion in this reply.