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Finance Act 1951

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12Relief from duty on temporary importations not qualifying for drawback

(1)Where the Commissioners are satisfied, in the case of any goods imported or proposed to be imported after the coming into force of this section,—

(a)that it is intended to re-export the goods or articles in corporating them or to use them as materials for the production of articles for export; and

(b)that there are special reasons why, with a view to promoting the interests of the export trade or similar interests, any duties chargeable in respect of the importation of the goods under Part I of the Import Duties Act, 1932, or under the Safeguarding of Industries Act, 1921, should not be charged if the goods or articles incorporating them are re-exported, or the goods are used as materials for the production of articles which are exported; and

(c)that the provisions other than this section giving relief from the duties in question, whether by way of drawback or otherwise, are inapplicable or inappropriate;

then the Commissioners shall have power to grant relief from those duties, subject to such conditions as they may impose for the protection of the revenue.

(2)The Commissioners shall exercise the power conferred by this section only after consultation with the Board of Trade, except in such cases as may be agreed between the Commissioners and the Board.

(3)The Commissioners shall not exercise that power in the case of any goods except on a written application made by the importer before delivery of the goods to him.

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