Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)

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. ... Reliefs from ... 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 ... excise duty on trade samples, labels, etc.

   3. 9. Relief from ... 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. ...

   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.

11. 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