|
gptkbp:instance_of
|
gptkb:legislation
|
|
gptkbp:bfsLayer
|
7
|
|
gptkbp:bfsParent
|
gptkb:Customs_and_Excise_Management_Act_1986
|
|
gptkbp:amended_by
|
gptkb:Finance_Act_2019
gptkb:Finance_Act_2020
gptkb:Finance_Act_2021
gptkb:Finance_Act_2023
gptkb:Customs_and_Excise_Management_Act_1979
Finance Act 2022
|
|
gptkbp:applies_to
|
exportation of goods
importation of goods
|
|
gptkbp:defines
|
customs offenses
excise offenses
|
|
gptkbp:effective_date
|
2018-01-01
|
|
gptkbp:enacted_by
|
gptkb:government_agency
customs officers
excise officers
|
|
gptkbp:established
|
customs procedures
excise procedures
|
|
gptkbp:facilitates
|
trade facilitation
trade compliance
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Customs and Excise Management Act 2018
|
|
gptkbp:includes
|
provisions for investigation
provisions for enforcement
provisions for seizure of goods
provisions for detention of goods
|
|
gptkbp:is_cited_in
|
gptkb:academic_journal
gptkb:legal_case
government reports
academic articles
policy papers
|
|
gptkbp:is_implemented_in
|
gptkb:HM_Revenue_and_Customs
|
|
gptkbp:is_part_of
|
UK tax law
|
|
gptkbp:is_related_to
|
gptkb:Value_Added_Tax_Act_1994
gptkb:Trade_Facilitation_Agreement
|
|
gptkbp:is_reviewed_by
|
gptkb:government_agency
|
|
gptkbp:is_subject_to
|
judicial review
|
|
gptkbp:promotes
|
economic growth
|
|
gptkbp:provides
|
appeals process
penalties for non-compliance
confidentiality of information
cooperation with international customs authorities
|
|
gptkbp:regulates
|
customs duties
excise duties
|
|
gptkbp:requires
|
declaration of goods
payment of duties
|
|
gptkbp:supports
|
gptkb:national_security
|