Borders, Citizenship and Immigration Bill [HL]

House of Commons

Session 2008 - 09
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Other Bills before Parliament

Borders, Citizenship and Immigration Bill [HL]

Borders, Citizenship and Immigration Bill [HL]
Part 1 — Border functions
1

A
Bill
[AS AMENDED IN PUBLIC BILL COMMITTEE]
To
Provide for customs functions to be exercisable by the Secretary of State, the
Director of Border Revenue and officials designated by them; to make
provision about the use and disclosure of customs information; to make
provision for and in connection with the exercise of customs functions and
functions relating to immigration, asylum or nationality; to make provision
about citizenship and other nationality matters; to make further provision
about immigration and asylum; and for connected purposes.
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and
consent of the Lords Spiritual and Temporal, and Commons, in this present
Parliament assembled, and by the authority of the same, as follows:—
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
5
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—
10
(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
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Bill 115
54/4

Borders, Citizenship and Immigration Bill [HL]
Part 1 — Border functions
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Functions (Office of Her Majesty’s Paymaster General) Order 2006 (S.I.
2006/607),
(d)
the subject matter of Directive 2005/60/EC on the prevention of the use
of the financial system for the purpose of money laundering and
terrorist financing (as amended from time to time), and
5
(e)
the subject matter of Regulation (EC) No 1781/2006 on information on
the payer accompanying transfers of funds (as amended from time to
time).
(3)
If a function is exercisable by the Commissioners—
(a)
in relation to a general customs matter, and
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(b)
in relation to any other matter,

the function is exercisable by the Secretary of State in relation to the general
customs matter only.
(4)
So far as is appropriate for the purposes of or in connection with this section,
references to the Commissioners for Her Majesty’s Revenue and Customs, or
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to Her Majesty’s Revenue and Customs, in an enactment, instrument or
document to which this section applies are to be construed as including a
reference to the Secretary of State.
(5)
References in this section (other than in subsection (8))—
(a)
to functions of the Commissioners are to functions conferred by an
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enactment to which this section applies;
(b)
to functions of officers of Revenue and Customs are to functions
conferred by an enactment to which section 3 (designation of general
customs officials) applies.
(6)
This section applies to—
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(a)
an enactment passed or made before the end of the session in which this
Act is passed, and
(b)
an instrument or document issued before the passing of this Act.
(7)
This includes—
(a)
section 5(2)(b) of the Commissioners for Revenue and Customs Act
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2005 (c. 11) (Commissioners’ initial functions),
(b)
section 9 of that Act (ancillary powers),
(c)
section 25A(2) of that Act (certificates of debt),
(d)
section 31 of that Act (obstruction), and
(e)
section 33 of that Act (power of arrest) other than in its application to
35
an offence under section 30 of that Act (impersonation),

but does not include any other enactment contained in that Act.
(8)
In this Part “general customs function” means—
(a)
a function that is exercisable—
(i)
by the Secretary of State by virtue of this section, or
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(ii)
by general customs officials by virtue of section 3,
(b)
a function that is conferred on general customs officials or the Secretary
of State by or by virtue of any of sections 22 to 24 (investigations and
detention), or
(c)
a function under Community law that is exercisable by the Secretary of
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State or general customs officials in relation to a matter—

Borders, Citizenship and Immigration Bill [HL]
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(i)
in relation to which functions under Community law are
exercisable by the Commissioners or officers of Revenue and
Customs, and
(ii)
that is not listed in paragraphs (a) to (e) of subsection (2).
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Power of Secretary of State to modify functions
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(1)
The Secretary of State may by order—
(a)
amend section 1(2) (matters that are general customs matters) so as to
add, modify or remove a matter;
(b)
amend that section so as to exclude its application in relation to a
function of the Commissioners for Her Majesty’s Revenue and
10
Customs or to modify or remove a reference to a function previously so
excluded;
(c)
make provision for that section to apply in relation to a function
conferred on the Commissioners by an enactment passed or made after
the end of the session in which this Act is passed;
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(d)
modify any enactment (including an enactment passed or made after
the passing of this Act) in consequence of provision made under any of
paragraphs (a) to (c);
(e)
make provision for a function of the Secretary of State or general
customs officials to be treated, or not to be treated, as a general customs
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function.
(2)
The power under subsection (1)(a) may not be exercised to add any of the
following to section 1(2)—
(a)
a matter listed in Schedule 1 to the Commissioners for Revenue and
Customs Act 2005 (c. 11),
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(b)
value added tax,
(c)
a customs revenue matter (as to which, see section 7), or
(d)
a matter listed at section 7(2)(e).
(3)
The Secretary of State must consult the Treasury before exercising the power
under this section.
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General customs officials
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Designation of general customs officials
(1)
The Secretary of State by whom general customs functions are exercisable may
designate—
(a)
an immigration officer, or
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(b)
any other official in that Secretary of State’s department,

as a general customs official.
(2)
A general customs official—
(a)
has, in relation to a general customs matter, the same functions as an
officer of Revenue and Customs would have, and
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(b)
may exercise the functions conferred on the Secretary of State by
section 1 (general customs functions of the Secretary of State).
(3)
This does not prevent the exercise of the Secretary of State’s functions by any
other official of the Secretary of State.

Borders, Citizenship and Immigration Bill [HL]
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(4)
If a function within subsection (2) is exercisable—
(a)
in relation to a general customs matter, and
(b)
in relation to any other matter,

the function is exercisable by a general customs official in relation to the
general customs matter only.
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(5)
So far as is appropriate for the purposes of or in connection with this section,
references to an officer of Revenue and Customs, or to Her Majesty’s Revenue
and Customs, in an enactment, instrument or document to which this section
applies are to be construed as including a reference to a general customs
official.
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(6)
References in this section to functions of an officer of Revenue and Customs are
to functions conferred by an enactment to which this section applies.
(7)
This section applies to—
(a)
an enactment passed or made, or an instrument or document issued,
before this Act is passed, and
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(b)
subject to express provision to the contrary, an enactment passed or
made, or an instrument or document issued, after this Act is passed.
(8)
This includes—
(a)
section 2(4) of the Commissioners for Revenue and Customs Act 2005
(c. 11) (continuation of anything begun by one officer by another),
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(b)
section 6 of that Act (officers’ initial functions),
(c)
section 25(1) and (5) of that Act (conduct of civil proceedings in a
magistrates’ court or in the sheriff court),
(d)
section 25A(1) of that Act (certificates of debt),
(e)
section 31 of that Act (obstruction),
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(f)
section 32 of that Act (assault), and
(g)
section 33 of that Act (power of arrest) other than in its application to
an offence under section 30 of that Act (impersonation),

but does not otherwise include any enactment contained in that Act.
(9)
This section has effect subject to—
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(a)
any limitation specified in the official’s designation under section 4
(supplementary provisions about designation), and
(b)
any designation of the official under section 11 (designation of customs
revenue officials).
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Designation: supplementary
35
(1)
A designation under section 3 is subject to such limitations as may be specified
in the designation.
(2)
A limitation specified under subsection (1) may, in particular, relate to—
(a)
the functions that are exercisable by virtue of the designation, or
(b)
the purposes for which those functions are exercisable.
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(3)
A designation under section 3—
(a)
may be permanent or for a specified period,
(b)
may (in either case) be withdrawn, and
(c)
may be varied.

Borders, Citizenship and Immigration Bill [HL]
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(4)
The power to designate, or to withdraw or vary a designation, is exercised by
the Secretary of State giving notice to the official in question.
(5)
The Secretary of State may designate an official under section 3 only if the
Secretary of State is satisfied that the official—
(a)
is capable of effectively carrying out the functions that are exercisable
5
by virtue of the designation,
(b)
has received adequate training in respect of the exercise of those
functions, and
(c)
is otherwise a suitable person to exercise those functions.
5
Directions by the Secretary of State
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A general customs official must comply with the directions of the Secretary of
State in the exercise of general customs functions.
The Director of Border Revenue
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The Director of Border Revenue
(1)
The Secretary of State must designate an official in the department of the
15
Secretary of State by whom general customs functions are exercisable as the
Director of Border Revenue.
(2)
Before making a designation under this section, the Secretary of State must
obtain the consent of the Treasury to the designation.
7
Customs revenue functions of the Director
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(1)
The functions of the Commissioners for Her Majesty’s Revenue and Customs
that are exercisable in relation to customs revenue matters are exercisable by
the Director of Border Revenue concurrently with the Commissioners.
(2)
For the purposes of this Part, each of the following is a “customs revenue
matter”—
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(a)
agricultural levies (within the meaning given by section 6(8) of the
European Communities Act 1972 (c. 68));
(b)
anti-dumping duty (within the meaning of Council Regulation (EC)
No. 384/96, as amended from time to time);
(c)
countervailing duty (within the meaning of Council Regulation (EC)
30
No. 2026/97, as amended from time to time);
(d)
customs duties;
(e)
duties of excise other than—
(i)
amusement machine licence duty,
(ii)
bingo duty,
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(iii)
gaming duty,
(iv)
general betting duty,
(v)
lottery duty,
(vi)
pool betting duty, and
(vii)
remote gaming duty;
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(f)
value added tax so far as relating to the export of goods from, or the
import of goods into, the United Kingdom.

Borders, Citizenship and Immigration Bill [HL]
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(3)
Subsection (1) does not apply to—
(a)
any function of making, by statutory instrument, any regulations, rules
or an order;
(b)
any function of issuing notices, directions or conditions that relate to
value added tax and that apply generally to any person falling within
5
their terms.
(4)
If a function is exercisable by the Commissioners—
(a)
in relation to a customs revenue matter, and
(b)
in relation to any other matter,

the function is exercisable by the Director in relation to the customs revenue
10
matter only.
(5)
So far as is appropriate for the purposes of or in connection with this section,
references to the Commissioners for Her Majesty’s Revenue and Customs, or
to Her Majesty’s Revenue and Customs, in an enactment, instrument or
document to which this section applies are to be construed as including a
15
reference to the Director.
(6)
References in this section to functions of the Commissioners are to functions
conferred by an enactment to which this section applies.
(7)
This section applies to—
(a)
an enactment passed or made before the end of the session in which this
20
Act is passed, and
(b)
an instrument or document issued before the passing of this Act.
(8)
This includes—
(a)
section 5(1)(b) and (2)(b) of the Commissioners for Revenue and
Customs Act 2005 (c. 11) (Commissioners’ initial functions),
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(b)
section 9 of that Act (ancillary powers),
(c)
section 24(1), (2), (3)(e) and (4) to (7) of that Act (evidence),
(d)
section 25(1), (1A), (5) and (6) of that Act (conduct of civil proceedings),
(e)
section 25A(2) of that Act (certificates of debt),
(f)
section 26 of that Act (rewards),
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(g)
section 31 of that Act (obstruction), and
(h)
section 33 of that Act (power of arrest) other than in its application to
an offence under section 30 of that Act (impersonation),

but does not include any other enactment contained in that Act.
(9)
In this Part “customs revenue function” means—
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(a)
a function that is exercisable—
(i)
by the Director by virtue of this section, or
(ii)
by customs revenue officials by virtue of section 11,
(b)
a function that is conferred on customs revenue officials or the Director
by or by virtue of any of sections 22 to 24 (investigations and detention),
40
or
(c)
a function under Community law that is exercisable by the Director or
customs revenue officials in relation to a customs revenue matter.
8
Power of Treasury to modify Director’s functions
The Treasury may by order—
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Borders, Citizenship and Immigration Bill [HL]
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(a)
amend section 7(2) (matters that are customs revenue matters) so as to
add, modify or remove a matter;
(b)
amend section 7(3) (functions to which that section does not apply) so
as to add, modify or remove a function;
(c)
make provision for that section to apply in relation to a function
5
conferred on the Commissioners for Her Majesty’s Revenue and
Customs by an enactment passed or made after the end of the session
in which this Act is passed;
(d)
modify any enactment (including an enactment passed or made after
the passing of this Act) in consequence of provision made under any of
10
paragraphs (a) to (c).
9
Delegation of Director’s functions
(1)
The Director of Border Revenue may make arrangements to delegate a
function of the Director.
(2)
The delegation of a function under this section—
15
(a)
does not prevent the exercise of the function by the Director, and
(b)
does not prevent the exercise of the function by a customs revenue
official (see section 11).
(3)
Where the Director delegates a function under this section—
(a)
the Director must monitor the exercise of the function by the person to
20
whom it is delegated, and
(b)
the person must comply with the directions of the Director in exercising
that function.
10
Compliance with directions etc.
(1)
This section applies to—
25
(a)
the Director of Border Revenue in the exercise of the Director’s customs
revenue functions, and
(b)
a person to whom such functions are delegated under section 9.
(2)
A person to whom this section applies must comply with any directions of a
general nature given by the Treasury.
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(3)
A person to whom this section applies must apply—
(a)
any concession published by the Commissioners for Her Majesty’s
Revenue and Customs and available generally to any person falling
within its terms, and
(b)
any interpretation of the law issued by the Commissioners (whether or
35
not published).
(4)
A person to whom this section applies must also—
(a)
comply with any other guidance issued by the Commissioners
(whether or not published), and
(b)
take account of any other material published by the Commissioners.
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