Customs and Excise Management Act 1979

52 Meaning for this Part of " dutiable or restricted goods "

For the purposes of this Part of this Act " dutiable or restricted goods " are goods of the following descriptions, that is to say—

(a) goods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below ;

(b) transit goods;

(c) any other goods chargeable with any duty which has not been paid;

(d) drawback goods;

(e) goods with respect to the exportation of which any restriction is for the time being in force under or by virtue of any enactment;

(f) any goods required by or under any provision of this Act other than a provision of this Part or by or under a provision of any other Act to be entered before exportation or before shipment for exportation or as stores.