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The Import Duty Reliefs (Administration) Order 1958

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2.—(1) Applications for the relief to be allowed in the case of any goods shall be made by the importer to the Commissioners of Customs and Excise (unless otherwise provided by any Order conferring or relating to the relief), and shall be in such form, and verified in such manner, as may be required by the authority or person to whom the application is to be made; and the importer shall furnish such information as may be so required for the purpose of the application.

(2) Where the application for relief is not made before the time when the goods are released from customs control, or is not made to the Commissioners of Customs and Excise, the importer shall before that time give notice to the Commissioners, in such form as they may require, of his intention to make the application or of his having made it.

(3) The Commissioners at any time after receiving any such application or notice as aforesaid may impose such conditions as they think fit for the protection of the revenue, and in particular—

(a)may, where the relief depends on goods being imported for a particular purpose, impose such conditions as they think fit to secure that the goods are used for that purpose and that any relief allowed may be withdrawn if the goods are not so used or are used for any other purpose; and

(b)may, in any case, require the keeping of such records and the giving of such security for the payment of any duty which is or may become chargeable or for the observance of any conditions, as the Commissioners consider appropriate having regard to the nature of the relief and other circumstances.

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