The Customs and Excise (Repayment of Customs Duties) Regulations 1980

Made: 1st December 1980

Laid before Parliament: 9th December 1980

Coming into Operation: 1st January 1981

The Commissioners of Customs and Excise, being a Department designated[^f00001] for the purposes of section 2(2) of the European Communities Act 1972 in relation to customs matters of the European Communities, in exercise of the powers conferred upon them in that behalf, hereby makes the following Regulations:—

Citation and commencement

1

These Regulations may be cited as the Customs and Excise (Repayment of Customs Duties) Regulations 1980 and shall come into operation on 1st January 1981.

Amendment of Customs and Excise Management Act 1979

2

In section 123(1) of the Customs and Excise Management Act 1979 (repayment of duty where goods returned or destroyed by importer) for the words “duty of customs or excise” there shall be substituted the words “excise duty”.

Signed

B. H. Knox — Commissioner of Customs and Excise — 1st December 1980

Explanatory note

EXPLANATORY NOTE

These Regulations follow the implementation of Council Regulation (EEC) No. 1430/79 which provides for all the various situations in which repayment or remission of customs and other import duties or export duties may be allowed.

Section 123 of the Customs and Excise Management Act 1979, as amended by these Regulations, will continue to provide for situations in which repayment may be allowed in respect of excise duties and value added tax.

Footnotes

[^f00001]: S.I. 1977/980.