Personal reliefs

13 Power to provide, in relation to persons entering the United Kingdom, for reliefs from F1excise duty and value added tax and for simplified computation of F2excise duty and tax.

(1)

The Commissioners may by order make provision for conferring on persons entering the United Kingdom reliefs from F3excise duty and value added tax; and any such relief may take the form either of an exemption from payment of F4excise duty and tax or of a provision whereby the sum payable by way of F5excise duty or tax is less than it would otherwise be.

F6(1A)

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(2)

Without prejudice to subsection (1) above, the Commissioners may by order make provision whereby, in such cases and to such extent as may be specified in the order, a sum calculated at a rate specified in the order is treated as the aggregate amount payable by way of F7excise duty and tax in respect of goods imported by a person entering the United Kingdom; but any order making such provision shall enable the person concerned to elect that F8excise duty and tax shall be charged on the goods in question at the rate which would be applicable apart from that provision.

(3)

An order under this section—

(a)

may make any relief for which it provides F9..., subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies F10and conditions with respect to the conduct in relation to the goods of persons other than the person on whom the relief is conferred and of persons whose identity cannot be ascertained at the time of importation;

(b)

may F11, in relation to any relief conferred by order made under this section, contain such incidental and supplementary provisions as the Commissioners think necessary or expedient, including F12provisions requiring any person to whom a condition of the relief at any time relates to notify the Commissioners of any non-compliance with the condition and provisions for the forfeiture of goods in the event of non-compliance with any condition subject to which they have been relieved from F13excise duty or tax; and

(c)

may make different provision for different cases.

F14(3A)

An order under this section may provide, in relation to any relief which under such an order is made subject to a condition, for there to be a presumption that, in such cases as may be described in the order by reference—

(a)

to the quantity of goods in question; or

(b)

to any other factor which the Commissioners consider appropriate,

the condition is to be treated, unless the Commissioners are satisfied to the contrary, as not being complied with.

(3B)

An order under this section may provide, in relation to any requirement of such an order for the Commissioners to be notified of non-compliance with a condition to which any relief from payment of any duty of excise is made subject, for goods to be exempt from forfeiture under section 124 of the Customs and Excise Management Act 1979 (forfeiture for breach of certain conditions) in respect of non-compliance with that condition if—

(a)

the non-compliance is notified to the Commissioners in accordance with that requirement;

(b)

any F15excise duty which becomes payable on those goods by virtue of the non-compliance is paid; and

(c)

the circumstances are otherwise such as may be described in the order.

(3C)

If any person fails to comply with any requirement of an order under this section to notify the Commissioners of any non-compliance with a condition to which any relief is made subject-

(a)

he shall be liable, on summary conviction, to a penalty of an amount not exceeding F16level 5 on the standard scale F16£20,000; and

(b)

the goods in respect of which the offence was committed shall be liable to forfeiture.

(4)

In this section—

F17...

F18“conduct”, in relation to any person who has or may acquire possession or control of any goods, includes that person’s intentions at any time in relation to those goods;

F19“excise duty” means any duty of excise chargeable on goods and includes any addition to excise duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;

“value added tax” or “tax” means value added tax chargeable on the importation of goods F20....

(5)

Nothing in any order under this section shall be construed as authorising any person to import any thing in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.