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Section two hundred and seventy-twoof the Customs and Excise Act, 1952, empowers the Treasury, after consultation with the Admiralty and Commissioners of Customs and Excise, to make regulations governing the supply of duty-free goods to Ships of the Royal Navy and naval establishments.
In pursuance of this power, these Regulations define the goods which may be supplied duty free (dutiable food and drink, tobacco and matches) and the classes of ships and naval establishments which are entitled to them. They also lay down the general conditions governing the supply of such goods and in the case of tobacco prescribe the quantity which may be allowed to each smoker per month.
They replace and substantially re-enact, with minor modifications, the Duty-free Supplies for the Royal Navy Regulations, 1951, made under Section 20 of the Finance Act, 1950, which was repealed by the Customs and Excise Act, 1952.
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