Customs and Excise Duties (General Reliefs) Act 1979

Principal reliefs from customs duties

1 Reliefs from customs duty for conformity with Community obligations and other international obligations, etc.

(1) The Secretary of State may, in accordance with subsections (2) to (6) below, by order provide for relieving goods from the whole or part of any customs duty chargeable on goods imported into the United Kingdom.

(2) Goods of any description may be relieved from customs duty if and in so far as the relief appears to the Secretary of State to be necessary or expedient with a view to—

(a) conforming with any Community obligations ; or

(b) otherwise affording relief provided for by or under the Community Treaties or any decisions of the representatives of the governments of the member States of the Coal and Steel Community meeting in Council.

(3) Goods of any description may be relieved from customs duty if and in so far as the relief appears to the Secretary of State to be necessary or expedient with a view to conforming with an international agreement relating to matters other than commercial relations.

(4) Exposed cinematograph film may be relieved from customs duty if certified as provided by the order to be of an educational character.

(5) Relief given by virtue of subsection (4) above may be restricted with a view to securing reciprocity in countries or territories outside the United Kingdom.

(6) Articles recorded with sound, other than exposed cinematograph film, may be relieved from customs duty (other than duty chargeable on similar articles not so recorded) if the articles are not produced in quantity for general sale as so recorded.

2 Reliefs from customs duty referable to Community practices

(1) The Secretary of State may by regulations make such provision as regards reliefs from customs duty chargeable on goods imported into the United Kingdom as appears to him to be expedient having regard to the practices adopted or to be adopted in other member States, whether by law or administrative action and whether or not for conformity with Community obligations.

(2) Regulations under this section may amend or repeal accordingly any of sections 1, 3,4 and 15 of this Act.

3 Power to exempt particular importations of certain goods from customs duty

(1) Subject to the provisions of this section, the Secretary of State may direct that payment shall not be required of the whole or part of any customs duty which is chargeable on any goods imported or proposed to be imported into the United Kingdom if he is satisfied—

(a) that the goods qualify for relief under this section; and

(b) that in all the circumstances it is expedient for the relief to be given.

(2) The following goods qualify for relief under this section, that is to say, articles intended and reasonably required—

(a) for the purpose of subjecting the articles, or any material or component in the articles, to examination or tests with a view to promoting or improving the manufacture in the United Kingdom of goods similar to those articles or to that material or component, as the case may be ; or

(b) for the purpose of subjecting goods capable of use with those or similar articles (including goods which might be used as materials or components in such articles or in which such articles might be used as materials or components) to examination or tests with a view to promoting or improving the manufacture in the United Kingdom of those or similar goods.

(3) Any direction of the Secretary of State under this section may be given subject to such conditions as he thinks fit.

(4) Where a direction given by the Secretary of State under this section is subject to any conditions, and it is proposed to use or dispose of the goods in any manner for which the consent of the Secretary of State is required by the conditions, the Secretary of State may consent to the goods being so used or disposed of subject to payment of the duty which would have been payable but for the direction or such part of the duty as the Secretary of State thinks appropriate in the circumstances.

(5) The Secretary of State shall not give a direction under this section except on a written application made by the importer, and a direction under this section shall have effect to such extent (if any), as the Commissioners may allow if the goods have been released from customs and excise control without the importer having given to the Commissioners notice of the direction or of his application or intention to apply for it.

(6) Any notice to the Commissioners under subsection (5) above shall be in such form as they may require, and the Commissioners on receiving any such notice or at any time afterwards may impose any such conditions as they see fit for the protection of the revenue (including conditions requiring security for the observance of any conditions subject to which relief is granted).

(7) A direction of the Secretary of State under this section shall have effect only if and so long as any conditions of the relief, including any conditions imposed by the Commissioners under subsection (6) above, are complied with; but where any customs duty is paid on the importation of any goods, and the Commissioners are satisfied that by virtue of a direction subsequently given and having effect under this section payment of the duty is not required, then the duty shall be repaid.

4 Administration of reliefs under section 1 and administration or implementation of similar Community reliefs

(1) The Secretary of State may by order make provision for the administration of any relief under section 1 above or for the implementation or administration of any like relief provided for by any Community instrument.

(2) An order under this section may in particular—

(a) impose or authorise the imposition of conditions for securing that goods relieved from duty as being imported for a particular purpose are used for that purpose or such other conditions as appear expedient to secure the object or prevent abuse of the relief;

(b) where the relief is limited to a quota of imported goods, provide for determining the allocation of the quota or for enabling it to be determined by the issue of certificates or licences or otherwise ;

(c) confer on a government department or any other authority or person functions in connection with the administration of the relief or the enforcement of any condition of relief;

(d) authorise any government department having any such functions to make payments (whether for remuneration or for expenses) to persons advising the department or otherwise acting in the administration of the relief;

(e) require the payment of fees by persons applying for the relief or applying for the registration of any person or premises in connection with the relief;

(f) authorise articles for which relief is claimed to be sold or otherwise disposed of if the relief is not allowed and duty is not paid.

(3) Any expenses incurred by a government department by virtue of any order under this section shall be defrayed out of money provided by Parliament, and any fees received by a government department by virtue of any such order shall be paid into the Consolidated Fund.