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Customs and Excise Management Act 1979

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Changes over time for: Section 126

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Changes to legislation:

Customs and Excise Management Act 1979, Section 126 is up to date with all changes known to be in force on or before 12 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

126 Charge of excise duty on manufactured or composite imported articles.U.K.

(1)Subject to subsections (2) to (4) below, if any imported goods contain as a part or ingredient thereof any article chargeable with excise duty, excise duty shall be chargeable on the goods in respect of each such article according to the quantity thereof appearing to the Commissioners to be used in the manufacture or preparation of the goods.

(2)Where, in the opinion of the Treasury, it is necessary for the protection of the revenue, such imported goods shall be chargeable with the amount of excise duty with which they would be chargeable if they consisted wholly of the chargeable article or, if the goods contain more than one such article, of that one of the chargeable articles which will yield the highest amount of excise duty.

(3)Schedule 2 to this Act shall have effect with respect to the excise duties to be charged, and the excise drawbacks to be allowed, on imported composite goods containing a dutiable part or ingredient and with respect to rebates and drawbacks of excise duties charged in accordance with that Schedule.

(4)Subsections (1) and (2) above do not apply where other provision is made by any other enactment relating to excise duties on imported goods.

(5)Any rebate which can be allowed by law on any article when separately charged shall be allowed in charging goods under subsection (1) or (2) above in respect of any quantity of that article used in the manufacture or preparation of the goods.

Modifications etc. (not altering text)

C1S. 126 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(c)(iii)

C2S. 126 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(c), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

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