Customs and Excise Duties (General Reliefs) Act 1979

1979 CHAPTER 3

Contents

Go to Preamble

1. Principal reliefs from customs duties

   1. 1. Reliefs from customs duty for conformity with Community obligations and other international obligations, etc

   2. 2. Reliefs from customs duty referable to Community practices

   3. 3. Power to exempt particular importations of certain goods from customs duty

   4. 4. Administration of reliefs under section 1 and administration or implementation of similar Community reliefs

2. Reliefs from duties for Channel Islands or Isle of Man goods

   1. 5. Relief from customs duty of certain goods from Channel Islands

   2. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Miscellaneous reliefs from customs and excise duties

   1. 7. Power to provide for reliefs from duty and value added tax in respect of imported legacies

   2. 8. Relief from customs or excise duty on trade samples, labels, etc

   3. 9. Relief from customs or excise duty on antiques, prizes, etc

4. Reliefs from excise duties

   1. 10. Relief from excise duty on certain United Kingdom goods re-imported

   2. 11. Relief from excise duty on certain foreign goods re-imported

   3. 11A. Relief from excise duty on goods imported for testing etc

5. Relief for goods for Her Majesty’s ships

   1. 12. Supply of duty-free goods to Her Majesty’s ships

6. Personal reliefs

   1. 13. Power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax

   2. 13A. Reliefs from duties and taxes for persons enjoying certain immunities and privileges

   3. 13B. Persons to whom section 13A applies

   4. 13C. Offence where relieved goods used, etc., in breach of condition

7. Produce of the sea or continental shelf

   1. 14. Produce of the sea or continental shelf

8. False statements etc. in connection with reliefs from customs duties

   1. 15. False statements etc. in connection with reliefs from customs duties

9. Supplementary provisions

   1. 16. Annual reports to Parliament

   2. 17. Orders and regulations

   3. 18. Interpretation

   4. 19. Consequential amendments, repeals and transitional provision

   5. 20. Citation and commencement

10. SCHEDULE 1

11. SCHEDULE 2

    CONSEQUENTIAL AMENDMENTS

12. SCHEDULE 3

    REPEALS AND REVOCATIONS

An Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments.

[22nd February 1979]

Principal reliefs from customs duties

1 Reliefs from customs duty for conformity with Community obligations and other international obligations, etc

(1)The Secretary of State may, in accordance with subsections (2) to (6) below, by order provide for relieving goods from the whole or part of any customs duty chargeable on goods imported into the United Kingdom.

(2)Goods of any description may be relieved from customs duty if and in so far as the relief appears to the Secretary of State to be necessary or expedient with a view to—

(a)conforming with any Community obligations; or

(b)otherwise affording relief provided for by or under the Community Treaties or any decisions of the representatives of the governments of the member States of the Coal and Steel Community meeting in Council.

(3)Goods of any description may be relieved from customs duty if and in so far as the relief appears to the Secretary of State to be necessary or expedient with a view to conforming with an international agreement relating to matters other than commercial relations.

(4)Exposed cinematograph film may be relieved from customs duty if certified as provided by the order to be of an educational character.

(5)Relief given by virtue of subsection (4) above may be restricted with a view to securing reciprocity in countries or territories outside the United Kingdom.

(6)Articles recorded with sound, other than exposed cinematograph film, may be relieved from customs duty (other than duty chargeable on similar articles not so recorded) if the articles are not produced in quantity for general sale as so recorded.

2 Reliefs from customs duty referable to Community practices

(1)The Secretary of State may by regulations make such provision as regards reliefs from customs duty chargeable on goods imported into the United Kingdom as appears to him to be expedient having regard to the practices adopted or to be adopted in other member States, whether by law or administrative action and whether or not for conformity with Community obligations.

(2)Regulations under this section may amend or repeal accordingly any of sections 1, 3, 4 and 15 of this Act.

3 Power to exempt particular importations of certain goods from customs duty

(1)Subject to the provisions of this section, the Secretary of State may direct that payment shall not be required of the whole or part of any customs duty which is chargeable on any goods imported or proposed to be imported into the United Kingdom if he is satisfied—

(a)that the goods qualify for relief under this section; and

(b)that in all the circumstances it is expedient for the relief to be given.

(2)The following goods qualify for relief under this section, that is to say, articles intended and reasonably required—

(a)for the purpose of subjecting the articles, or any material or component in the articles, to examination or tests with a view to promoting or improving the manufacture in the United Kingdom of goods similar to those articles or to that material or component, as the case may be; or

(b)for the purpose of subjecting goods capable of use with those or similar articles (including goods which might be used as materials or components in such articles or in which such articles might be used as materials or components) to examination or tests with a view to promoting or improving the manufacture in the United Kingdom of those or similar goods.

(3)Any direction of the Secretary of State under this section may be given subject to such conditions as he thinks fit.

(4)Where a direction given by the Secretary of State under this section is subject to any conditions, and it is proposed to use or dispose of the goods in any manner for which the consent of the Secretary of State is required by the conditions, the Secretary of State may consent to the goods being so used or disposed of subject to payment of the duty which would have been payable but for the direction or such part of the duty as the Secretary of State thinks appropriate in the circumstances.

(5)The Secretary of State shall not give a direction under this section except on a written application made by the importer, and a direction under this section shall have effect to such extent (if any) as the Commissioners may allow if the goods have been released from customs and excise control without the importer having given to the Commissioners notice of the direction or of his application or intention to apply for it.

(6)Any notice to the Commissioners under subsection (5) above shall be in such form as they may require, and the Commissioners on receiving any such notice or at any time afterwards may impose any such conditions as they see fit for the protection of the revenue (including conditions requiring security for the observance of any conditions subject to which relief is granted).

(7)A direction of the Secretary of State under this section shall have effect only if and so long as any conditions of the relief, including any conditions imposed by the Commissioners under subsection (6) above, are complied with; but where any customs duty is paid on the importation of any goods, and the Commissioners are satisfied that by virtue of a direction subsequently given and having effect under this section payment of the duty is not required, then the duty shall be repaid.

4 Administration of reliefs under section 1 and administration or implementation of similar Community reliefs

(1)The Secretary of State may by order make provision for the administration of any relief under section 1 above or for the implementation or administration of any like relief provided for by any Community instrument.

(2)An order under this section may in particular—

(a)impose or authorise the imposition of conditions for securing that goods relieved from duty as being imported for a particular purpose are used for that purpose or such other conditions as appear expedient to secure the object or prevent abuse of the relief;

(b)where the relief is limited to a quota of imported goods, provide for determining the allocation of the quota or for enabling it to be determined by the issue of certificates or licences or otherwise;

(c)confer on a government department or any other authority or person functions in connection with the administration of the relief or the enforcement of any condition of relief;

(d)authorise any government department having any such functions to make payments (whether for remuneration or for expenses) to persons advising the department or otherwise acting in the administration of the relief;

(e)require the payment of fees by persons applying for the relief or applying for the registration of any person or premises in connection with the relief;

(f)authorise articles for which relief is claimed to be sold or otherwise disposed of if the relief is not allowed and duty is not paid.

(3)Any expenses incurred by a government department by virtue of any order under this section shall be defrayed out of money provided by Parliament, and any fees received by a government department by virtue of any such order shall be paid into the Consolidated Fund.

Reliefs from duties for Channel Islands or Isle of Man goods

5 Relief from customs duty of certain goods from Channel Islands

(1)Subject to subsection (2) below, any goods which are the produce or growth of any of the Channel Islands or which have been manufactured in any of those islands from—

(a)materials which are such produce or growth; or

(b)materials not chargeable with any duty in the United Kingdom; or

(c)materials so chargeable upon which that duty has been paid and not drawn back,

may be imported without payment of any customs duty chargeable thereon.

(2)Subsection (1) above shall not apply in relation to any goods unless the master of the ship or commander of the aircraft in which the goods are imported produces to the proper officer at the place of importation a certificate from the Lieutenant-Governor or other proper authority of the island from which the goods are imported that a declaration in such form and containing such particulars as the Commissioners may direct has been made before a magistrate of that island by the person exporting the goods therefrom that the goods are goods to which this section applies.

(3)Directions under subsection (2) above may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Miscellaneous reliefs from customs and excise duties

[ F17 Power to provide for reliefs from duty and value added tax in respect of imported legacies

(1)The Commissioners may by order make provision for conferring reliefs from duty and value added tax in respect of goods imported into the United Kindom by or for any person who has become entitled to them as legatee.

(2)Any such relief may take the form either of an exemption from payment of duty and tax or of a provision whereby the sum payable by way of duty or tax is less than it would otherwise be.

(3)The Commissioners may by order make provision supplementing any Community relief, in such manner as they think necessary or expedient.

(4)An order under this section—

(a)may make any relief for which it provides or any Community relief subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies;

(b)may, in relation to any relief conferred by order made under this section, contain such incidental and supplementary provisions as the Commissioners think necessary or expedient; and

(c)may make different provision for different cases.

(5)In this section—

• “Community relief” means any relief which is conferred by a Community instrument and is of a kind, or of a kind similar to that, which could otherwise be conferred by order made under this section;

• “duty” means customs or excise duty chargeable on goods imported into the United Kingdom and, in the case of excise duty, includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act M11979;

• “legatee” means any person taking under a testamentary disposition or donatio mortis causa or on an intestacy; and

• “value added tax” means value added tax chargeable on the importation of goods.]

8 Relief from customs or excise duty on trade samples, labels, etc

The Commissioners may allow the delivery without payment of customs or excise duty on importation, subject to such conditions and restrictions as they see fit—

(a)of trade samples of such goods as they see fit, whether imported as samples or drawn from the goods on their importation;

(b)of labels or other articles supplied without charge for the purpose of being re-exported with goods manufactured or produced in, and to be exported from, the United Kingdom [F1or the Isle of Man].

9 Relief from customs or excise duty on antiques, prizes, etc

The Commissioners may allow the delivery without payment of customs or excise duty on importation—

(a)of any goods (other than spirits or wine) which are proved to the satisfaction of the Commissioners to have been manufactured or produced more than 100 years before the date of importation;

(b)of articles which are shown to the satisfaction of the Commissioners to have been awarded abroad to any person for distinction in art, literature, science or sport, or for public service, or otherwise as a record of meritorious achievement or conduct, and to be imported by or on behalf of that person.

Reliefs from excise duties

10 Relief from excise duty on certain United Kingdom goods re-imported

(1)Without prejudice to any other enactment relating to excise, the following provisions of this section shall have effect in relation to goods manufactured or produced in the United Kingdom [F1or the Isle of Man] which are re-imported into the United Kingdom after exportation therefrom.

(2)If the goods are at the date of their re-importation excise goods, they may on re-importation be delivered for home use without payment of excise duty if it is shown to the satisfaction of the Commissioners—

(a)that at the date of their exportation the goods were not excise goods or, if they were then excise goods, that the excise duty had been paid before their exportation; and

(b)that no drawback in respect of the excise duty and no allowance has been paid on their exportation or that any such drawback or allowance so paid has been repaid to the Consolidated Fund; and

(c)that the goods have not undergone any process outside the United Kingdom since their exportation.

(3)If the goods both are at the date of their re-importation and were at the date of their exportation excise goods, but they were exported without the excise duty having been paid from a warehouse or from the place where they were manufactured or produced, then, where the following conditions are satisfied, that is to say—

(a)it is shown to the satisfaction of the Commissioners that they have not undergone any process outside the United Kingdom since their exportation; and

(b)any allowance paid on their exportation is repaid to the Consolidated Fund,

the goods may on their re-importation, subject to such conditions and restrictions as the Commissioners may impose, be entered and removed without payment of excise duty for re-warehousing or for return to the place where they were manufactured or produced, as the case may be.

(4)Nothing in this section shall authorise the delivery for home use of any goods not otherwise eligible therefor.

(5)In this section—

• “excise goods” means goods—

(a)of a class or description chargeable at the time in question with a duty of excise; or

(b)in the manufacture or preparation of which any goods of such a class or description have been used;

• “the excise duty” means the duty by virtue of which the goods are or were at the time in question excise goods.

11 Relief from excise duty on certain foreign goods re-imported

(1)Without prejudice to any other enactment relating to excise but subject to subsection (2) below, goods manufactured or produced outside the United Kingdom [F1and the Isle of Man] which are re-imported into the United Kingdom after exportation therefrom may on their re-importation be delivered without payment of excise duty for home use, where so eligible, if it is shown to the satisfaction of the Commissioners—

(a)that no excise duty was chargeable thereon at their previous importation or that any excise duty so chargeable was then paid; and

(b)that no drawback has been paid or excise duty refunded on their exportation or that any drawback so paid or excise duty so refunded has been repaid to the Consolidated Fund; and

(c)that the goods have not undergone any process outside the United Kingdom since their exportation.

(2)For the purposes of this section goods which on their previous importation were entered for transit or transhipment or were permitted to be delivered without payment of excise duty as being imported only temporarily with a view to subsequent re-exportation and which were re-exported accordingly shall on their re-importation be deemed not to have been previously imported.

[F111A Relief from excise duty on goods imported for testing etc

(1)The Commissioners may by order provide that, in such cases and subject to such exceptions as may be specified in the order, goods imported into the United Kingdom for the sole or main purpose—

(a)of being examined, analysed or tested; or

(b)of being used to test other goods,

shall be relieved from excise duty chargeable on importation; and any such relief may take the form either of an exemption from payment of duty or of a provision whereby the sum payable by way of duty is less than it otherwise would be.

(2)An order under this section—

(a)may make any relief for which it provides subject to conditions specified in or under the order, including conditions to be complied with after the importation of the goods to which the relief applies;

(b)may contain such incidental and supplementary provisions as the Commissioners think necessary or expedient; and

(c)may make different provision for different cases.

(3)In this section, reference to excise duty include any additions to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act M11979.]

Relief for goods for Her Majesty’s ships

12 Supply of duty-free goods to Her Majesty’s ships

(1)The Treasury may by regulations provide that, subject to any prescribed conditions, goods of any description specified in the regulations which are supplied either—

(a)to any ship of the Royal Navy in commission of a description so specified, for the use of persons serving in that ship, being persons borne on the books of that or some other ship of the Royal Navy or a naval establishment; or

(b)to the Secretary of State, for the use of persons serving in ships of the Royal Navy or naval establishments,

shall for all or any purposes of any excise duty or drawback in respect of those goods be treated as exported, and a person supplying or intending to supply goods as mentioned in paragraph (a) or (b) above shall be treated accordingly as exporting or intending to export them.

(2)Regulations made under this section with respect to goods of any description may regulate or provide for regulating the quantity allowed to any ship or establishment, the manner in which they are to be obtained and their use or distribution.

(3)The regulations may—

(a)contain such other incidental or supplementary provisions as appear to the Treasury to be necessary for the purposes of this section, including any adaptations of the customs and excise Acts; and

(b)make different provision in relation to different cases, and in particular in relation to different classes or descriptions of goods or of ships or establishments.

(4)In subsection (1) above “prescribed” means prescribed by regulations under this section or, in pursuance of any such regulations, by the Commissioners after consulation with the Secretary of State.

(5)Before making any regulations under this section, the Treasury shall consult with the Secretary of State and with the Commissioners.

(6)The powers conferred by this section shall apply for the purposes of customs duty as they apply for the purposes of excise duty but shall not so apply after such day as the Commissioners may by order appoint.

Personal reliefs

13 Power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax

(1)The Commissioners may by order make provision for conferring on persons entering the United Kingdom reliefs from duty and value added tax; and any such relief may take the form either of an exemption from payment of duty and tax or of a provision whereby the sum payable by way of duty or tax is less than it would otherwise be.

[F1(1A)The Commissioners may by order make provision supplementing any Community relief, in such manner as they think necessary or expedient.]

(2)Without prejudice to subsection (1) above, the Commissioners may by order make provision whereby, in such cases and to such extent as may be specified in the order, a sum calculated at a rate specified in the order is treated as the aggregate amount payable by way of duty and tax in respect of goods imported by a person entering the United Kingdom; but any order making such provision shall enable the person concerned to elect that duty and tax shall be charged on the goods in question at the rate which would be applicable apart from that provision.

(3)An order under this section—

(a)may make any relief for which it provides [F2, or any community relief,] subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies [F3and conditions with respect to the conduct in relation to the goods of persons other than the person on whom the relief is conferred and of persons whose identity cannot be ascertained at the time of importation];

(b)may [F4, in relation to any relief conferred by order made under this section,] contain such incidental and supplementary provisions as the Commissioners think necessary or expedient, including [F5provisions requiring any person to whom a condition of the relief at any time relates to notify the Commissioners of any non-compliance with the condition and] provisions for the forfeiture of goods in the event of non-compliance with any condition subject to which they have been relieved from duty or tax; and

(c)may make different provision for different cases.