Customs and Excise Duties (General Reliefs) Act 1979

11 Relief from excise duty on certain foreign goods re-imported. U.K.

(1) Without prejudice to any other enactment relating to excise but subject to subsection (2) below, goods manufactured or produced outside the United Kingdom [F1 and the Isle of Man] 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 [F2 were declared for a transit procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018] 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.

Textual Amendments

F1 Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 28

F2 Words in s. 11(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 129 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Modifications etc. (not altering text)

C1 S. 11(1)(a) amended by S.I. 1985/1032, reg. 11(b)

C2 S. 11(1)(a) modified by S.I. 1983/947, regs. 12, 13

C3 S. 11(1)(a) amended (1.1.1993) by S.I. 1992/3152, regs. 11(b), 12