Customs Consolidation Act 1876

The Customs Consolidation Act 1876 (39 & 40 Vict. c. 36) was an act of the Parliament of the United Kingdom that further consolidated the various statutes relating to customs in the United Kingdom.

Customs Consolidation Act 1876[a]
Act of Parliament
Long titleAn Act to consolidate the Customs Laws.
Citation39 & 40 Vict. c. 36
Introduced byWilliam Henry Smith MP (Commons)
Territorial extent 
Dates
Royal assent24 July 1876
Commencement24 July 1876[d]
Other legislation
AmendsSee § Repealed acts
Repeals/revokesSee § Repealed acts
Amended byStatute Law Revision Act 1883
Relates to
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended

Background

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In the United Kingdom, acts of Parliament remain in force until expressly repealed. Blackstone's Commentaries on the Laws of England, published in the late 18th-century, raised questions about the system and structure of the common law and the poor drafting and disorder of the existing statute book.[1]

In 1806, the Commission on Public Records passed a resolution requesting the production of a report on the best mode of reducing the volume of the statute book.[2] From 1810 to 1825, The Statutes of the Realm was published, providing for the first time the authoritative collection of acts.[2]

By the early 19th century, British customs law, relating to trade, navigation, the import and export of goods, and the collection of customs revenue, had become increasingly intricate and difficult to navigate due to the large number of acts passed that had accumulated over many years. This complexity posed challenges for both commerce and law enforcement. The preamble of the Act acknowledged that the existing system had become an impediment to trade and the "Ends of Justice".[3]

In 1810, the Lords of the Treasury asked Nicholas Jickling to produce a Digest of the Laws of the Customs, which was published in 1815, numbering 1,375 pages from the earliest period to 53 Geo. 3.[4] This Digest was continuously published to bring the state of the law up to date to the end of every session. In 1814, the Commission of Public Records published their 14th Report, recommending consolidation of the statute law.

By a letter dated 9 August 1823, Secretary to the Treasury, John Charles Herries MP, asked J. D. Hume, Controller of the Port of London, to "undertake the preparation of a general law, or set of laws, for the consolidation of the customs of the United Kingdom".[4]

The original plan for the consolidation was outlined in a letter dated November 18, 1824, from Mr. Herries, Secretary of the Treasury, to the Customs Commissioners, proposing:[4] The plan proposed a two-pronged approach:

  1. Specific repeal: Identifying and listing specific acts and parts of acts to be repealed, ensuring their removal from the statute book.
  2. General description: Implementing a general repeal clause to address any potential omissions and provide legal clarity.

Despite the intention to create a new legal code that would supersede all previous customs laws, with a declaration that no law predating the new code would remain in force, the general repeal clause was withdrawn, the operation of the repeal of the enumerated acts was postponed for six months and full implementation of the new consolidated code was deferred to a future date.[4]

On 15 April 1825, the Committee on Customs and Excise Consolidation Acts reported and resolved that it was "expedient to repeal the several Laws relating to the Customs now in force; and to consolidate the various enactments therein contained."[5]

In 1826, eleven customs acts were passed to consolidate to all practical purposes the whole statute law of the customs by repealing the numerous existing customs statutes and replace them with new, more clearly written laws.[4] The acts simplified tariff schedules, to make it easier for traders to understand duties, revised penalties for customs offences to ensure fair and consistent enforcement and introduced standardised procedures for customs declarations, to reduce administrative burdens and increase efficiency at ports.

In 1825, the Customs Law Repeal Act 1825 (6 Geo. 4. c. 105) was passed to repeal 443 related statutes. In 1826, the Customs Act 1826 (7 Geo. 4. c. 48) was passed, which reversed the repeal of several statutes.

In 1833, eleven customs acts were passed to further amend and consolidate the customs law:

In 1833, the Customs (Repeal) Act 1833 (3 & 4 Will. 4. c. 50) was passed to repeal 24 related statutes.

In 1844, 10 customs acts were passed to further amend and consolidate the customs law:

In 1845, the Customs (Repeal) Act 1845 (8 & 9 Vict. c. 84) was passed to repeal 26 related statutes.

In 1853, the Customs Consolidation Act 1853 (16 & 17 Vict. c. 107) was passed to consolidate the customs law.

In 1854, the Merchant Shipping Act 1854 (17 & 18 Vict. c. 104) and Merchant Shipping Repeal Act 1854 (17 & 18 Vict. c. 120) were passed to consolidate the law relating to merchant shipping and repeal 48 related statutes.

In 1855, the Supplemental Customs Consolidation Act 1855 (17 & 18 Vict. c. 96) was passed to further consolidate the customs law.

On 1876, the House of Commons resolved to bring in a Bill to consolidate the customs laws.[6]

Passage

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Leave to bring in the Customs Laws Consolidation Bill was granted to Henry Cecil Raikes MP, the financial secretary to the treasury, William Henry Smith MP and the chancellor of the exchequer, Stafford Northcote MP on 18 May 1876.[6] The bill had its first reading in the House of Commons on 18 May 1876, presented by the financial secretary to the treasury, William Henry Smith MP.[6] The bill had its second reading in the House of Commons on 15 June 1856 and was committed to a Committee of the Whole House,[6] which met on 3 July 1876 and reported on 6 July 1876, with amendments.[6] The amended Bill had its third reading in the House of Commons on 30 July 1855 and passed, without amendments.[6]

The bill had its first reading in the House of Lords on 10 July 1876.[7] The bill had its second reading in the House of Lords on 11 July 1876 and was committed to a Committee of the Whole House,[7] which met and reported on 13 July 1876, without amendments.[7] The bill had its third reading in the House of Lords on 17 July 1876 and passed, without amendments.[7]

The bill was granted royal assent on 24 July 1876.[7]

Legacy

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The act was amended by several acts in the following sessions, including:

Repealed acts

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Section 288 of the act repealed 28 acts, listed in Schedule (A.) to the act, to take effect upon the passing of the act.[e][8] The section included exceptions for:

  1. Any repeals of former acts contained within the acts being repealed, which remain in effect.
  2. Arrears of duties or drawbacks that had become due and payable prior to this act.
  3. Any penalty or forfeiture which had been incurred under the previous acts.

The section also ensured that all orders in council, bonds taken, licenses granted etc. made under the authority of the repealed acts would remain valid, commissions, deputations, bonds etc. would remain in force and ports, bonding places, havens, creeks etc. would continue.

Citation Short Title Title Extent of repeal
8 & 9 Vict. c. 85 Commissioners of Customs Act 1845 An Act for the Management of the Customs. Sections 2 and 3.
16 & 17 Vict. c. 107 Customs Consolidation Act 1853 An Act to amend and consolidate the laws relating to the Customs of the United Kingdom and of the Isle of Man, and certain Laws relating to Trade and Navigation and the British Possessions. The whole Act, except sections 114, 115, and 116, relating to cards; sections 165, 166, 181, 182, 183, 185, 187, and 188, so far as they relate to those of Her Majesty's possessions abroad in which other provisions have not been substituted by Local Act or Ordinance with the sanction of Her Majesty; sections 324 to 327 both inclusive, and 329 to 331 both inclusive, relating to reciprocity in commerce, and sections 332, 333, and 335 to 341 both inclusive, and also 343, 344, and 345, relating to the acquisition and disposal of lands.
18 & 19 Vict. c. 96 Supplemental Customs Consolidation Act 1855 The Supplemental Customs Consolidation Act. The whole Act.
18 & 19 Vict. c. 97 Customs Tariff Act 1855 The Customs Tariff Act, 1855. The whole Act.
19 & 20 Vict. c. 75 Customs Act 1856 The Customs Laws and Duties Amendment Act, 1856. The whole Act, except section 6.
20 Vict. c. 15 Customs Duties Amendment Act 1857 The Customs Duties Amendment Act, 1857. The whole Act.[f]
20 & 21 Vict. c. 61 Customs and Excise Duties Act 1857 The Customs and Excise Duties Act, 1857. The whole Act.[g]
20 & 21 Vict. c. 62 Customs Amendment Act 1857 The Customs Amendment Act, 1857. The whole Act.
21 & 22 Vict. c. 12[h] Customs Duties Act 1858 The Customs Duties Act, 1858. The whole Act.[i]
22 & 23 Vict. c. 37 Customs Amendment Act 1859 The Customs Amendment Act, 1859. The whole Act.
23 & 24 Vict. c. 22[j] Customs Tariff Amendment Act 1860 The Customs Tariff Amendment Act, 1860. The whole Act.
23 & 24 Vict. c. 36 Customs Inland Bonding Act 1860 The Customs Inland Bonding Act, 1856. The whole Act.
24 & 25 Vict. c. 20[k] Customs and Inland Revenue Act 1861 The Customs and Inland Revenue Act, 1861. So much as relates to Customs.
25 & 26 Vict. c. 22[l] Revenue Act 1862 The Customs and Inland Revenue Act, 1862. So much as relates to Customs.
26 & 27 Vict. c. 22[m] Customs and Inland Revenue Act 1863 The Customs and Inland Revenue Act, 1863. So much as relates to Customs.
27 & 28 Vict. c. 18[n] Revenue (No. 1) Act 1864 The Customs and Inland Revenue Act, 1864. So much as relates to Customs.
28 & 29 Vict. c. 30[o] Revenue Act 1865 The Customs and Inland Revenue Act, 1865. So much as relates to Customs.
28 & 29 Vict. c. 95 Sugar Duties and Drawbacks Act 1865 The Sugar Duties and Drawbacks Act, 1865. The whole Act.[p]
30 & 31 Vict. c. 10[q] Sugar Duties Act 1867 The Sugar Duties Act, 1867. The whole Act.[r]
30 & 31 Vict. c. 23[s] Customs and Inland Revenue Act 1867 The Customs and Inland Revenue Act, 1867. So much as relates to Customs.
30 & 31 Vict. c. 82 Customs Amendment Act 1867 The Customs Amendment Act, 1867. The whole Act.
31 & 32 Vict. c. 28[t] Revenue Act 1868 The Customs and Income Tax Act, 1868. So much as relates to Customs.
32 & 33 Vict. c. 14 Revenue Act 1869 The Customs and Inland Revenue Duties Act, 1869. So much as relates to Customs.
33 & 34 Vict. c. 12[u] Customs (Isle of Man) Act 1870 The Sugar Duties (Isle of Man) Act, 1870. The whole Act.
33 & 34 Vict. c. 32 Customs and Inland Revenue Act 1870 The Customs and Inland Revenue Act, 1870. So much as relates to Customs.
34 & 35 Vict. c. 21[v] Customs and Income Tax Act 1871 The Customs and Income Tax Act, 1871. So much as relates to Customs.
36 & 37 Vict. c. 29[w] Customs Sugar Duties (Isle of Man) Act 1873 The Customs Sugar Duties (Isle of Man) Act, 1873. The whole Act.
37 & 38 Vict. c. 16 Customs and Inland Revenue Act 1874 The Customs and Inland Revenue Act, 1874. So much as relates to Customs.

See also

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Notes

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  1. ^ Section 290.
  2. ^ Section 289.
  3. ^ Section 289.
  4. ^ Section 290.
  5. ^ Section 47.
  6. ^ This act was already repealed by the Statute Law Revision Act 1875 (38 & 39 Vict. c. 66).
  7. ^ This act was already repealed by the Statute Law Revision Act 1875 (38 & 39 Vict. c. 66).
  8. ^ The text of the act cites this as "21 Vict. c. 12".
  9. ^ This act was already repealed by the Statute Law Revision Act 1875 (38 & 39 Vict. c. 66).
  10. ^ The text of the act cites this as "23 Vict. c. 22".
  11. ^ The text of the act cites this as "24 Vict. c. 20".
  12. ^ The text of the act cites this as "25 Vict. c. 22".
  13. ^ The text of the act cites this as "26 Vict. c. 22".
  14. ^ The text of the act cites this as "27 Vict. c. 18".
  15. ^ The text of the act cites this as "28 Vict. c. 30".
  16. ^ This act was already repealed by the Statute Law Revision Act 1875 (38 & 39 Vict. c. 66).
  17. ^ The text of the act cites this as "30 Vict. c. 10".
  18. ^ This act was already repealed by the Statute Law Revision Act 1875 (38 & 39 Vict. c. 66).
  19. ^ The text of the act cites this as "30 Vict. c. 23".
  20. ^ The text of the act cites this as "31 Vict. c. 28".
  21. ^ The text of this act cites this as "33 Vict. c. 12".
  22. ^ The text of this act cites this as "34 Vict. c. 21".
  23. ^ The text of this act cites this as "36 Vict. c. 29".

References

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  1. ^ Farmer, Lindsay (2000). "Reconstructing the English Codification Debate: The Criminal Law Commissioners, 1833-45". Law and History Review. 18 (2): 397–425. doi:10.2307/744300. ISSN 0738-2480. JSTOR 744300.
  2. ^ a b Ilbert, Courtenay (1901). Legislative methods and forms. Oxford: Clarendon Press. p. 57. Retrieved 9 September 2024.   This article incorporates text from this source, which is in the public domain.
  3. ^ Britain, Great (1826). The Statutes of the United Kingdom of Great Britain and Ireland [1827-. H.M. statute and law printers. pp. 323–355.
  4. ^ a b c d e Britain, Great; Hume, James Deacon (1825). The Laws of the Customs, Compiled by Direction of the Lords Commissioners of His Majesty's Treasury, and Published by the Appointment and Under the Sanction of the Commissioners of His Majesty's Customs: With Notes and Indexes. J. Mawman.
  5. ^ Commons, Great Britain House of (1825). Journals of the House of Commons. Vol. 80. Out-of-copyright. pp. 310–311, 341, 352, 357, 471, 571–572, 601, 626. Retrieved 21 October 2024.
  6. ^ a b c d e f Commons, Great Britain House of (1876). The Journals of the House of Commons (PDF). Vol. 131. pp. 206, 263, 295, 303, 313, 317, 347, 359. Retrieved 29 October 2024.
  7. ^ a b c d e Lords, Great Britain Parliament House of (1876). Journals of the House of Lords. Vol. 108. H.M. Stationery Office. pp. 317, 319, 322, 338, 347, 360, 455.
  8. ^ Great Britain (1807). The statutes of the United Kingdom of Great Britain and Ireland [1807-1868/69]. unknown library. London, His Majesty's statute and law printers.