The UK government published draft provisions for Finance Bill 2017 for consultation on 5 December 2016, and consultations closed on 1 February 2017. In addition to the draft provisions, the government issued the following documents:
- An Overview of legislation in draft
- Tax information and impact notes (TIIN) for most provisions, which set out what the legislation seeks to achieve, why the government is undertaking the change and a summary of the expected impacts
- Draft explanatory notes which provide a more detailed guide to the legislation
Two provisions of the Finance Bill 2017 grant additional powers to customs officers:
- Examination powers – Clause 96 of the Finance Bill 2017 will extend the powers officers currently have under section 24 of the Finance Act 1994 so they can examine goods away from ports, airports and other approved places, under customs control, inland after clearance. This will enable an officer to move, open or unpack goods or containers, or require them to be opened or unpacked, and search the containers and anything in them, as well as mark them as necessary. The use of this power is expected, in the main, to be exercised where goods have been misdeclared, without payment of the correct amount of duty, at the time of import. The changes will take effect upon Royal Assent.
Under current legislative powers, customs officers working inland and post-clearance, away from ports, airports and other approved places under customs control, do not have the ability to examine and take account of goods, which includes opening, marking, weighing, loading, unloading etc. Customs officers, at present, can only pick up and look at goods that are visible to them when visiting businesses premises and where there is reasonable cause to believe a customs offence has been committed. This amendment will ensure that HMRC can require any container to be opened or unpacked.
A TIIN was published on 5 December 2016.
- Use of force to enter vehicles or vessels – Clause 97 of the Finance Bill 2017 to clarify the powers that allow customs officers to use force to gain access to a locked vehicle, when stopping and searching it, which they suspect contains goods liable to forfeiture. This will amend section 163 of the Customs and Excise Management Act 1979. The changes will take effect upon Royal Assent.
At present section 163 of the Customs and Excise Management Act (CEMA) 1979 provides for a vehicle to be stopped and searched, but does not explicitly state that an officer has the power of force to gain entry to that vehicle. This measure will clarify existing provisions by putting beyond all doubt the powers an officer actually has.
A TIIN was published on 5 December 2016.
