Textual Amendments
F1S. 14 and preceding cross-heading omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 135
(1)Fish, whales or other natural produce of the sea, or goods produced or manufactured therefrom at sea, if brought direct to the United Kingdom, shall—
(a)in the case of goods which, under any enactment or instrument having the force of law, are to be treated as originating in the United Kingdom, be deemed for the purposes of any charge to customs duty not to be imported; and
(b)in the case of goods which, under any enactment or instrument having the force of law, are to be treated as originating in any other country or territory, be deemed to be consigned to the United Kingdom from that country.
(2)Any goods brought into the United Kingdom which are shown to the satisfaction of the Commissioners to have been grown, produced or manufactured in any area for the time being designated under section 1(7) of the M1Continental Shelf Act 1964 and to have been so brought direct from that area shall be deemed for the purposes of any charge to customs duty not to be imported.
(3)The Secretary of State may by regulations prescribe cases in which, with a view to exempting any goods from any duty, or charging any goods with duty at a reduced or preferential rate, under any of the enactments relating to duties of customs the continental shelf of any country prescribed by the regulations, or of any country of a class of countries so prescribed, shall be treated for the purposes of such of those enactments or of any instruments made thereunder as may be so prescribed as if that shelf formed part of that country and any goods brought from that shelf were consigned from that country.
(4)In subsection (3) above “continental shelf”, in relation to any country means—
(a)if that country is the United Kingdom, any area for the time being designated under section 1(7) of the M2Continental Shelf Act 1964;
(b)in any other case, the seabed and sub-soil of the submarine areas adjacent to the coast, but outside the seaward limits of the territorial waters, of that country over which the exercise by that country of sovereign rights in accordance with international law is recognised or authorised by Her Majesty’s Government in the United Kingdom.]