Commentary General customs functions of the Secretary of State Section 2: Power of Secretary of State to modify functions
38.Section 2 enables the Secretary of State to make an order to amend the general customs matters in respect of which the Secretary of State has functions and to make provision for the Secretary of State to exercise functions relating to general customs matters that are conferred on the Commissioners by an enactment after the passing of the Act. The Secretary of State may also by order modify any enactment (including one passed or made after the passing of the Act) in consequence of any provision made under section 2(1)(a), (b) or (c) and modify the definition of “general customs function” to include or exclude, as appropriate, particular functions. Subsection (2) makes clear that an order made under this section may not add a revenue matter to the matters in relation to which functions may be exercised by the Secretary of State. Subsection (3) requires that the Secretary of State consult the Treasury before exercising the power in subsection (1).