Customs and Excise Management Act 1986 (Amendment) (No. 2)
Order 2016
Article 1
Statutory Document No. 2016/0273
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Customs and Excise Management Act 1986
CUSTOMS AND EXCISE MANAGEMENT ACT 1986
(AMENDMENT) (NO. 2) ORDER 2016
Approved by Tynwald:
Coming into operation in accordance with article 2
The Treasury makes the following Order under section 180(3) of the Customs and
Excise Management Act 1986.
1
Title
This Order is the Customs and Excise Management Act 1986 (Amendment) (No.
2) Order 2016.
2
Commencement
3
(1)
Subject to section 180 of the Customs and Excise Management Act 19861,
this Order comes into operation on 1 October 2016.
(2)
The amendments made by this Order have effect in relation to things
detained or seized on or after 1 October 2016.
Amendment of the Customs and Excise Management Act 1986
(1)
The Customs and Excise Management Act 1986 is amended as follows.
(2)
In Schedule 2A (detention of things as liable to forfeiture) —
(a)
in paragraph 3(2) (exceptions to requirements of notice of
detention) —
(i)
omit the “or” at the end of paragraph (b), and after that
paragraph insert —
«(ba)
(ii)
1
a person who has (or appears to have) possession
or control of the thing being detained;»;
in paragraph (c), after “on” insert «or from»;
Section 180(3) provides that the Treasury may by order add to the Customs and Excise
Management Act 1986 as may appear expedient for the purpose of making this Act’s
provisions correspond with the like legislation in the UK. The provision of an Act of
Parliament in this case is section 175 of the Finance Act 2016 (c.24 of Parliament).
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Customs and Excise Management Act 1986 (Amendment) (No. 2)
Order 2016
Article 3
(iii)
at the end insert «; or
(d)
(b)
in the case of any thing detained on or from a
vehicle, the driver of the vehicle.»;
in paragraph 4(2) (unauthorised removal or disposal of things
detained: definition of “responsible person”), for paragraphs (a)
and (b) substitute —
«(a) the person whose offence or suspected offence occasioned
the detention;
(3)
(b)
the owner or any of the owners of the thing detained or
any servant or agent of such an owner;
(c)
a person who has (or appears to have) possession or
control of the things being detained;
(d)
in the case of any thing detained on a ship or aircraft, the
master or commander;
(e)
in the case of any thing detained on a vehicle, the driver of
the vehicle; or
(f)
a person whom the person who detains the thing
reasonably believes to be a person within any of
paragraphs (a) to (e).».
In Schedule 3 (seizure and forfeiture), in paragraph 1(2) (exceptions to
requirement of notice of seizure) —
(a)
after head (b) insert —
«(ba)
a person who has (or appears to have) possession or
control of the thing being seized; or»;
(b)
in head (c), for “in” substitute «on or from»;
(c)
at the end insert «; or
(d)
in the case of any thing seized on or from a vehicle, the
driver of the vehicle.».
MADE 28TH SEPTEMBER 2016
W E Teare
Minister for the Treasury
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Customs and Excise Management Act 1986 (Amendment) (No. 2)
Order 2016
Explanatory Note
EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends Schedules 2A and 3 to the Customs and Excise Management Act
1986 augmenting the pre-existing provisions concerned with the detention or seizure of
goods liable to forfeiture under the Customs and Excise Acts.
The changes enable a customs officer to treat the driver (or person in a comparable
position) as if he or she were a representative of the owner of the goods involved, and
to issue the required notice of detention or seizure to him or her.
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