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Customs and Excise Duties (General Reliefs) Act 1979
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2Reliefs 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.
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