1 General customs functions of the Secretary of State

Part 1 Border Functions

General customs functions of the Secretary of State

1  General customs functions of the Secretary of State

(1)     The functions of the Commissioners for Her Majesty's Revenue and Customs that are exercisable in relation to general customs matters are exercisable by the Secretary of State concurrently with the Commissioners.

(2)     For the purposes of this Part, a “general customs matter” is a matter in relation to which the Commissioners, or officers of Revenue and Customs, have functions, other than—

(a)     a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (c 11),

(b)     any tax, duty or levy not mentioned in that Schedule,

(c)     a matter in respect of which functions were transferred to the Commissioners from the Paymaster General under the Transfer of Functions (Office of Her Majesty's Paymaster General) Order 2006 (SI 2006/607),

(d)

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