Customs and Excise Management Act 1979 (c. 2)

Part IV U.K. Control of Importation

Provisions as to duty on imported goods U.K.

47 Relief from payment of duty of goods entered for transit or transhipment. U.K.

Where any goods are entered for transit or transhipment, the Commissioners may allow the goods to be removed for that purpose, subject to such conditions and restrictions as they see fit, without payment of duty.