Legalize / United Kingdom / Public General Act

Customs and Excise Duties (General Reliefs) Act 1979

Type Public General Act

Publication 1979-02-22

State In force

Department Statute Law Database

Source legislation.gov.uk

Reform history JSON API

...

Reliefs from customs duty for conformity with Community obligations and other international obligations, etc.

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reliefs from customs duty referable to Community practices

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to exempt particular importations of certain goods from customs duty

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Administration of reliefs under section 1 and administration or implementation of similar Community reliefs

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reliefs from duties for Channel Islands or Isle of Man goods

Relief from customs duty of certain goods from Channel Islands

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Relief from duty of certain goods from Isle of Man and supplementary provisions

6

... Reliefs from ... excise duties

Relief from customs or excise duty on imported legacies

7

(1) The Commissioners may by order make provision for conferring reliefs from excise duty and value added tax in respect of goods imported into the United Kindom by or for any person who has become entitled to them as legatee.

(2) Any such relief may take the form either of an exemption from payment of excise duty and tax or of a provision whereby the sum payable by way of excise duty or tax is less than it would otherwise be.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) An order under this section—

(a) may make any relief for which it provides ... subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies;

(b) may, 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; and

(5) In this section—

“excise duty” means any duty of excise chargeable on goods and includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979; “legatee” means any person taking under a testamentary disposition or donatio mortis causa or on an intestacy; and

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

Relief from customs or excise duty on trade samples, labels, etc.

8

The Commissioners may allow the delivery without payment of ... excise duty on importation, subject to such conditions and restrictions as they see fit—

(a) of trade samples of such goods as they see fit, whether imported as samples or drawn from the goods on their importation;

(b) of labels or other articles supplied without charge for the purpose of being re-exported with goods manufactured or produced in, and to be exported from, the United Kingdom or the Isle of Man.

Relief from customs or excise duty on antiques, prizes, etc.

9

The Commissioners may allow the delivery without payment of ... excise duty on importation—

(a) of any goods (other than spirits or wine) which are proved to the satisfaction of the Commissioners to have been manufactured or produced more than 100 years before the date of importation;

(b) of articles which are shown to the satisfaction of the Commissioners to have been awarded abroad to any person for distinction in art, literature, science or sport, or for public service, or otherwise as a record of meritorious achievement or conduct, and to be imported by or on behalf of that person.

...

Relief from excise duty on certain United Kingdom goods re-imported

10

(1) Without prejudice to any other enactment relating to excise, the following provisions of this section shall have effect in relation to goods manufactured or produced in the United Kingdom or the Isle of Man which are re-imported into the United Kingdom after exportation therefrom.

(2) If the goods are at the date of their re-importation excise goods, they may on re-importation be delivered for home use without payment of excise duty if it is shown to the satisfaction of the Commissioners—

(a) that at the date of their exportation the goods were not excise goods or, if they were then excise goods, that the excise duty had been paid before their exportation; and

(b) that no drawback in respect of the excise duty and no allowance has been paid on their exportation or that any such drawback or allowance so paid has been repaid to the Consolidated Fund; and

(3) If the goods both are at the date of their re-importation and were at the date of their exportation excise goods, but they were exported without the excise duty having been paid from a warehouse or from the place where they were manufactured or produced, then, where the following conditions are satisfied, that is to say—

(a) it is shown to the satisfaction of the Commissioners that they have not undergone any process outside the United Kingdom since their exportation; and

(b) any allowance paid on their exportation is repaid to the Consolidated Fund,

the goods may on their re-importation, subject to such conditions and restrictions as the Commissioners may impose, be entered and removed without payment of excise duty for re-warehousing or for return to the place where they were manufactured or produced, as the case may be.

(4) Nothing in this section shall authorise the delivery for home use of any goods not otherwise eligible therefor.

(5) In this section—

“excise goods” means goods—

(a) of a class or description chargeable at the time in question with a duty of excise; or

(b) in the manufacture or preparation of which any goods of such a class or description have been used;

“the excise duty” means the duty by virtue of which the goods are or were at the time in question excise goods.

Relief from excise duty on certain foreign goods reimported

11

(1) Without prejudice to any other enactment relating to excise but subject to subsection (2) below, goods manufactured or produced outside the United Kingdom and the Isle of Man which are re-imported into the United Kingdom after exportation therefrom may on their re-importation be delivered without payment of excise duty for home use, where so eligible, if it is shown to the satisfaction of the Commissioners—

(a) that no excise duty was chargeable thereon at their previous importation or that any excise duty so chargeable was then paid; and

(b) that no drawback has been paid or excise duty refunded on their exportation or that any drawback so paid or excise duty so refunded has been repaid to the Consolidated Fund; and

(2) For the purposes of this section goods which on their previous importation were declared for a transit procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 or were permitted to be delivered without payment of excise duty as being imported only temporarily with a view to subsequent re-exportation and which were re-exported accordingly shall on their re-importation be deemed not to have been previously imported.

Relief for goods for Her Majesty’s ships

Supply of duty-free goods to Her Majesty's ships

12

(1) The Treasury may by regulations provide that, subject to any prescribed conditions, goods of any description specified in the regulations which are supplied either—

(a) to any ship of the Royal Navy in commission of a description so specified, for the use of persons serving in that ship, being persons borne on the books of that or some other ship of the Royal Navy or a naval establishment; or

(b) to the Secretary of State, for the use of persons serving in ships of the Royal Navy or naval establishments,

shall for all or any purposes of any excise duty or drawback in respect of those goods be treated as exported, and a person supplying or intending to supply goods as mentioned in paragraph (a) or (b) above shall be treated accordingly as exporting or intending to export them.

(2) Regulations made under this section with respect to goods of any description may regulate or provide for regulating the quantity allowed to any ship or establishment, the manner in which they are to be obtained and their use or distribution.

(3) The regulations may—

(a) contain such other incidental or supplementary provisions as appear to the Treasury to be necessary for the purposes of this section, including any adaptations of the customs and excise Acts; and

(b) make different provision in relation to different cases, and in particular in relation to different classes or descriptions of goods or of ships or establishments.

(4) In subsection (1) above “prescribed” means prescribed by regulations under this section or, in pursuance of any such regulations, by the Commissioners after consulation with the Secretary of State.

(5) Before making any regulations under this section, the Treasury shall consult with the Secretary of State and with the Commissioners.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Personal reliefs

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

13

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

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 excise 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 excise 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 ..., subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies and 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 , 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 provisions 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 excise duty or tax; and

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

(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 level 5 on the standard scale £20,000; and

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

(4) In this section—

“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;

“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 ....

(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.

...

Produce of the sea or continental shelf

14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

False statements etc. in connection with reliefs from customs duties

15

(1) If a person—

(a) for the purpose of an application for relief from import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018,

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

makes any statement or furnishes any document which is false in a material particular to any government department or to any authority or person on whom functions are conferred by or under Part 1 of that Act, then—

(i) any decision allowing the relief or granting the authorisation applied for shall be of no effect; and

(ii) if the statement was made or the document was furnished knowingly or recklessly, that person shall be guilty of an offence under this section.

(2) A person guilty of an offence under this section shall be liable—

(a) on summary conviction, to a fine not exceeding the prescribed sum £20,000 or to imprisonment for a term not exceeding 3 months, or to both; or

(b) on conviction on indictment, to a fine of any amount or to imprisonment for a term not exceeding 2 years, or to both.

(3) In subsection (2)(a) above “the prescribed sum” means—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,0 or other sum substituted by order under subsection (4) of that section).

(c) if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,0 or other sum substituted by order under Article 17 of that Order).

(4) References in Parts XI and XII of the Customs and Excise Management Act 1979 to an offence under the customs and excise Acts shall not apply to an offence under this section.

Supplementary provisions

Annual reports to Parliament

16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Orders and regulations

17

(1) Any power to make orders or regulations under this Act shall be exercisable by statutory instrument.

(2) Any statutory instrument containing regulations under section ... 12 above shall be subject to annulment in pursuance of a resolution of either House of Parliament ....

(3) Any statutory instrument containing an order under section ... 7, 11A13 or 13A above ... shall be subject to annulment in pursuance of a resolution of the House of Commons except in a case falling within subsection (4) below.

(4) ..., where an order under section ... , 11A13(1) or 13A above restricts any relief from excise duty or tax the statutory instrument containing the order shall be laid before the House of Commons after being made and, unless the order is approved by that House before the end of the period of 28 days beginning with the day on which it was made, it shall cease to have effect at the end of that period but without prejudice to anything previously done under the order or to the making of a new order.

In reckoning the said period of 28 days no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) For the purposes of this section restricting any relief includes removing or reducing any relief previously conferred.

Interpretation

18

(1) This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.