Section 1.
1(1)The general provisions of the Customs and Excise Act 1952 (as for the time being amended, whether before or after the passing of this Act), and any other statutory provisions for the time being in force and relating to customs generally, shall have effect, subject to the provisions of this paragraph, in relation to levies imposed under section 1 of this Act (in this paragraph, referred to as " price stabilisation levies "), to any relief in respect of such levies and to specified commodities of any description as if the levies were duties of customs and all imports of any such commodity were liable to such a duty.
(2)For the purposes of sub-paragraph (1) above, section 10 of the Finance Act 1901 (which relates to changes in customs import duties in their effect on contracts) shall be taken as relating to customs generally; but that sub-paragraph shall not extend the operation of section 259 (charge of duty on manufactured or composite articles) of the Customs and Excise Act 1952 nor the operation of the Provisional Collection of Taxes Act 1913.
(3)In their application by virtue of sub-paragraph (1) above,—
(a)section 46 of the Customs and Excise Act 1952 (which relates to the prevention of smuggling in Northern Ireland) shall have effect as if references to the importation of goods were references to the importation of them in circumstances such that a price stabilisation levy is chargeable on them ; and
(b)section 257 of that Act (which relates to forfeiture of goods if the goods are relieved from duty on certain conditions and the conditions are not observed) shall apply in relation to any provision of an order under section 1 of this Act and to any condition on which relief is allowed under such a provision as it applies in relation to a provision of an Act of Parliament and to any such conditions as are mentioned in the said section 257.
(4)The Commissioners of Customs and Excise may by regulations made by statutory instrument provide for any further exceptions from or adaptations of the statutory provisions which are to apply for any purpose by virtue of sub-paragraph (1) above; but any statutory instrument containing regulations made under this sub-paragraph shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(5)In this paragraph " statutory provisions " means provisions contained in an enactment or having effect by virtue of an enactment ; and in sub-paragraph (1) above the reference to any relief in respect of price stabilisation levies shall include any allowance or relief for which provision is made by an order under section 1 of this Act.
2Where any question affecting the operation in relation to imported goods of an order under section 1 of this Act depends on the country in which they were grown, produced or manufactured or on that from which they were consigned to the United Kingdom, the Commissioners of Customs and Excise may require the importer of the goods to furnish to them, in such form as they may require, proof of any statement made to them as to any fact necessary to determine that question ; and if such proof is not furnished to their satisfaction, the question may be determined without regard to that statement.
3If, for the purpose of an application made to a Minister with a view to the granting of any allowance or relief for which provision is made by an order under section 1 of this Act, a person makes any statement or produces any document which is false in a material particular, then—
(a)any decision allowing the application shall be of no effect; and
(b)if the statement was made or the document was furnished knowingly or recklessly, that person shall be liable on summary conviction to imprisonment for a term not exceeding three months or to a fine not exceeding one hundred pounds, or to both, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine, or to both.
| Short Title | Session and Chapter |
|---|---|
| Merchandise Marks Act 1887 | 50 & 51 Vict. c. 28. |
| Finance Act 1901 | 1 Edw. 7. c. 7. |
| Provisional Collection of Taxes Act 1913 | 3 & 4 Geo. 5. c. 3. |
| Government of Ireland Act 1920 | 10 & 11 Geo. 5. c. 67. |
| Agriculture Act 1947 | 10 & 11 Geo. 6. c. 48. |
| Agriculture (Scotland) Act 1948 | 11 & 12 Geo. 6. c. 45. |
| Customs and Excise Act 1952 | 15 & 16 Geo. 6. & l Eliz. 2. c. 44. |
| Isle of Man Act 1958 | 6 & 7Eliz. 2. c. 11. |
| Agricultural Marketing Act 1958 | 6 & 7 Eliz. 2. c. 47. |
| Horticulture Act 1960 | 8 & 9 Eliz. 2. c. 22. |
| Covent Garden Market Act 1961 | 9 & 10 Eliz. 2. c. 49. |