Section 55: Application of Customs and Excise Management Act 1979
This section ensures that Border Force officers can exercise the powers under the Customs and Excise Management Act 1979 (“CEMA”) when they intercept psychoactive substances entering or leaving the UK, particularly by post. Border Force customs officials routinely rely on CEMA powers to enforce restrictions on the importation (or exportation) of particular items. A number of the CEMA powers would automatically apply in any event, for example the power in section 159 of CEMA to examine any imported goods, but this section provides that other CEMA provisions are engaged.
	Subsection (1) applies section 164 of CEMA which confers powers on customs officials to search persons where there are reasonable grounds to suspect that the person is carrying any article with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment. By virtue of this subsection, psychoactive substances are deemed to be subject to such a prohibition or restriction for the purposes of section 164 of CEMA.
	Subsection (2) makes a psychoactive substance liable to forfeiture if it is imported to or exported from the UK and it is likely to be consumed by any individual for its psychoactive effects. This has the effect of engaging other CEMA powers, in particular, the powers in section 139 and Schedules 2A and 3 to detain, seize and forfeit any thing “liable to forfeiture”. Section 139 of CEMA provides that goods which are liable to forfeiture may be seized or detained. Schedule 2A to CEMA makes provision in respect of detained goods – essentially allowing Border Force time to investigate whether the goods in question are indeed liable to forfeiture. Schedule 3 to CEMA governs the process of seizure and forfeiture of goods. The CEMA provisions include similar safeguards regarding the issue of notices of seizure as are included with powers of seizure in the Act and also provide for judicial oversight. In summary, if, after a one month period from the time of seizure there has been no challenge to the legality of seizure, the goods are automatically condemned as forfeit. If someone challenges the legality of seizure, Border Force must bring condemnation proceedings to obtain an order for condemnation of the goods.
	Subsection (4) applies section 5 of CEMA for the purposes of subsection (2). Section 5 of CEMA defines the time of importation or exportation of goods for the purposes of the powers in CEMA, for example, in the case of items imported by sea, the time of importation is when the ship carrying the item comes within the limits of a port.