Customs Duties (Dumping and Subsidies) Act 1969

Miscellaneous provisions as to duties and reliefs from duty

10 Additional provisions as to charge of duties, and relief at commencement etc. of charge

(1) Any duty chargeable under this Act on any goods shall be chargeable in addition to any other duty of customs for the time being chargeable thereon and, notwithstanding any other enactment (including, unless the contrary is expressly provided, any future enactment), the charge of duty under this Act shall not affect liability to customs duty chargeable under any other Act or the amount of any such duty.

(2) Section 259 of the Customs and Excise Act 1952 and section 5 of the [1957 c. 49.] Finance Act 1957 (which make provision as to duties and drawbacks in respect of dutiable parts or ingredients) shall not have effect in relation to duties under this Act.

(3) A duty under this Act—

(a) may be made chargeable by reference to value or to weight or other measure of quantity;

(b) may be imposed, varied or removed for any period or periods, whether continuous or not, or without limit of period;

(c) may be made chargeable at different rates for different periods.

(4) In connection with the commencement, variation or termination of a duty under this Act, the order relating to the duty may include provisions authorising repayments in respect of duty where it is shown that the prescribed conditions are fulfilled.

(5) In section 3(1) of the [1958 c. 6.] Import Duties Act 1958 (which provides that in general import duties are not chargeable on goods chargeable with other customs duties) for the words " subsection (4) of section 2 of the [1957 c. 18.] Customs Duties (Dumping and Subsidies) Act 1957 " there shall be substituted the words " subsection (1) of section 10 of the Customs Duties (Dumping and Subsidies) Act 1969 ".

11 Drawback on exportations from U.K

(1) The Board of Trade may by order provide for the allowance of drawback in respect of all or any duties under this Act on the exportation of goods in such circumstances and subject to such conditions as they may specify.

(2) The drawback may be in respect of duty paid on the goods or in respect of duty paid on materials used in the manufacture of the goods, and the rate of the drawback may be determined in such manner and by reference to such matters as the Board of Trade may specify.

(3) An order under this section may provide—

(a) for drawback in respect of a provisional charge to duty to be allowed by way of remission of the charge as if duty secured were duty paid ; and

(b) for drawback of retrospective duty to be allowed on the exportation of goods at any time after the coming into force of the preliminary order by reference to which the duty is charged.

12 Other reliefs relating to exportations from U.K

(1) The following enactments providing for relief from import duties chargeable under section 1 of the Import Duties Act 1958, that is to say—

(a) section 7 of that Act (which applies where the intention is to re-export the imported goods or goods incorporating them or manufactured or produced from them); and

(b) section 1 of the [1966 c. 18.] Finance Act 1966 (which applies where the relief would conduce to the exportation of other goods);

shall apply in relation to duties under this Act as they apply in relation to duties under section 1 of the Import Duties Act 1958.

(2) The reference in subsection (1)(a) above to section 7 of the [1958 c. 6.] Import Duties Act 1958 is a reference to that section as amended by section 2(1) to (3) of the [1965 c. 25.] Finance Act 1965.

(3) Accordingly for section 7(4) of the Import Duties Act 1958 there shall be substituted;—

“(4) This section shall apply in relation to duties under the Customs Duties (Dumping and Subsidies) Act 1969 as it applies in relation to import duties”;

and in section 1(1) of the [1966 c. 18.] Finance Act 1966 for the words " the [1957 c. 18.] Customs Duties (Dumping and Subsidies) Act 1957 " there shall be substituted the words " the Customs Duties (Dumping and Subsidies) Act 1969 ".