43 [Excise duty] on imported goods
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

Provisions as to duty on imported goods

43  [Excise duty] on imported goods

(1)     Save as permitted by or under the customs and excise Acts. . ., no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any [excise] duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.

(2)     [Subject to subsections (2A),(2B) [(2C) and (2D)] below,] the duties of . . . 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 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;]

(b)

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