Changes to legislation: Customs and Excise Management Act 1979 is up to date with all changes known to be in force on or before 10 Jan 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

1979 c. 2

An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

[22nd February 1979]

We use cookies on this website, you can read our Privacy and Cookies Policy. To use website as intended please Accept Cookies