Customs and Excise Duties (General Reliefs) Act 1979

Reliefs from excise duties

10 Relief from excise duty on certain United Kingdom goods re-imported

(1) Without prejudice to any other enactment relating to excise, the following provisions of this section shall have effect in relation to goods manufactured or produced in the United Kingdom which are re-imported into the United Kingdom after exportation therefrom.

(2) If the goods are at the date of their re-importation excise goods, they may on re-importation be delivered for home use without payment of excise duty if it is shown to the satisfaction of the Commissioners—

(a) that at the date of their exportation the goods were not excise goods or, if they were then excise goods, that the excise duty had been paid before their exportation; and

(b) that no drawback in respect of the excise duty and no allowance has been paid on their exportation or that any such drawback or allowance so paid has been repaid to the Consolidated Fund ; and

(c) that the goods have not undergone any process outside the United Kingdom since their exportation.

(3) If the goods both are at the date of their re-importation and were at the date of their exportation excise goods, but they were exported without the excise duty having been paid from a warehouse or from the place where they were manufactured or produced, then, where the following conditions are satisfied, that is to say—

(a) it is shown to the satisfaction of the Commissioners that they have not undergone any process outside the United Kingdom since their exportation ; and

(b) any allowance paid on their exportation is repaid to the Consolidated Fund,

the goods may on their re-importation, subject to such conditions and restrictions as the Commissioners may impose, be entered and removed without payment of excise duty for re-warehousing or for return to the place where they were manufactured or produced, as the case may be.

(4) Nothing in this section shall authorise the delivery for home use of any goods not otherwise eligible therefor.

(5) In this section—

• " excise goods " means goods—

  (a)

  of a class or description chargeable at the time in question with a duty of excise ; or

  (b)

  in the manufacture or preparation of which any goods of such a class or description have been used;

• " the excise duty " means the duty by virtue of which the goods are or were at the time in question excise goods.

11 Relief from excise duty on certain foreign goods reimported

(1) Without prejudice to any other enactment relating to excise but subject to subsection (2) below, goods manufactured or produced outside the United Kingdom which are re-imported into the United Kingdom after exportation therefrom may on their re-importation be delivered without payment of excise duty for home use, where so eligible, if it is shown to the satisfaction of the Commissioners—

(a) that no excise duty was chargeable thereon at their previous importation or that any excise duty so chargeable was then paid ; and

(b) that no drawback has been paid or excise duty refunded on their exportation or that any drawback so paid or excise duty so refunded has been repaid to the Consolidated Fund; and

(c) that the goods have not undergone any process outside the United Kingdom since their exportation.

(2) For the purposes of this section goods which on their previous importation were entered for transit or transhipment or were permitted to be delivered without payment of excise duty as being imported only temporarily with a view to subsequent re-exportation and which were re-exported accordingly shall on their re-importation be deemed not to have been previously imported.