Search Legislation

Customs and Excise Duties (General Reliefs) Act 1979

Changes to legislation:

Customs and Excise Duties (General Reliefs) Act 1979 is up to date with all changes known to be in force on or before 22 March 2019. There are changes that may be brought into force at a future date. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

  1. Introductory Text

  2. Principal reliefs from customs duties

    1. 1. Reliefs from customs duty for conformity with EU 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.

  3. 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.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Miscellaneous reliefs from customs and excise duties

    1. 7. Power to provide for reliefs from excise 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.

  5. 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.

  6. Relief for goods for Her Majesty’s ships

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

  7. Personal reliefs

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

  8. Produce of the sea or continental shelf

    1. 14. Produce of the sea or continental shelf.

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

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

  10. 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.

    1. SCHEDULE 1

      1. . . . . . . . . . ....

    2. SCHEDULE 2

      CONSEQUENTIAL AMENDMENTS

      1. Agriculture and Horticulture Act 1964

        1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 2.. . . . . . . . . ....

      2. European Communities Act 1972

        1. 3.For section 5(3) of the European Communities Act 1972 (in...

        2. 4.In section 6(5) of the Act of 1972, for paragraph...

        3. 5.In Schedule 2 to the Act of 1972 there shall...

      3. Finance Act 1977

        1. 6.In section 10(4) of the Finance Act 1977, for the...

    3. SCHEDULE 3

      REPEALS AND REVOCATIONS

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources