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Customs and Excise Management Act 1979

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Changes over time for: Section 39

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Changes to legislation:

Customs and Excise Management Act 1979, Section 39 is up to date with all changes known to be in force on or before 05 November 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

39 F1Entry of surplus stores.U.K.

[F1(A1)This section applies only for excise duty purposes.]

[F2(1)Surplus stores of any [F3ship, aircraft or railway vehicle]

(a)may remain on board the [F3ship, aircraft or railway vehicle] without payment of duty; or

(b)may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.

This is subject to subsection (2) below.]

(2)Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.

Textual Amendments

F2S. 39(1) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 2, 10; S.I. 2015/812, art. 2

F3Words in s. 39(1) substituted (31.12.2020) by 2018 c. 22, Sch. 7 para. 33(b) (as substituted by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(3)(c), 5(3) (with savings and transitional provisions in 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a))

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