Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Importation definition

What does Importation mean? Importation describes bringing goods into the relevant customs territory so that customs, VAT and (where applicable) excise rules apply. In Great Britain (England, Wales and Scotland) it means bringing goods into the UK from outside the UK; the term is used and defined across customs, VAT and excise legislation (including the Customs and Excise Management Act 1979 and the VAT Act 1994). In Ireland, importation means entry of goods from a non‑EU country into the EU customs territory, as reflected in the Union Customs Code. In Northern Ireland, under the Windsor Framework, movements into NI from outside the EU, and...

Controlled Drugs Importation and Exportation Offences: CEMA 1979 ss 50, 68, 170—Elements, Defences and Sentencing (UK)

Published by a LexisNexis Corporate Crime expert

Practice notes

Overview of the offences of importing and exporting

Although section 3 of the Misuse of Drugs Act 1971 (MDA 1971) lays down the ban on importing and exporting controlled drugs, it is the Customs and Excise Management Act 1979 (CEMA 1979) that establishes the criminal offences. See Practice Note: Possession of controlled drugs.

The principal offences under CEMA 1979 are:

improper Importation (CEMA 1979, s 50)
unlawful exportation (CEMA 1979, s 68)
fraudulent evasion (CEMA 1979, s 170)

In effect, CEMA 1979, s 170 operates as a sweeping-up offence and, in practice, is relied upon far more frequently than the other two. With the exception of CEMA 1979, ss 50(6) and 68(1), which are summary only, almost all offences created by these provisions are Triable either way...

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Web page updated on 21/05/2026

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