http://www.legislation.gov.uk/ukpga/1979/2/section/44/2021-08-01Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2021-08-01 Part IV Control of Importation Provisions as to duty on imported goods Exclusion of s. 43(1) for importers <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> keeping standing deposits.44Where the Commissioners so direct, section 43(1) above shall not apply if and so long as the importer or his agent pays to, and keeps deposited with, the Commissioners a sum by way of standing deposit sufficient in their opinion to cover any excise duty which may become payable in respect of goods entered by that importer or agent, and if the importer or agent complies with such other conditions as the Commissioners may impose.Word in s. 44 inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 38 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
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<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
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<Title> Control of Importation</Title>
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<Title> Provisions as to duty on imported goods</Title>
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Exclusion of s. 43(1) for importers
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
keeping standing deposits.
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/44/2021-08-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/44" id="section-44">
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Where the Commissioners so direct, section 43(1) above shall not apply if and so long as the importer or his agent pays to, and keeps deposited with, the Commissioners a sum by way of standing deposit sufficient in their opinion to cover any
<Addition ChangeId="key-5a8b493891a59588b7c2e6448fb3575e-1542278232496" CommentaryRef="key-5a8b493891a59588b7c2e6448fb3575e">excise</Addition>
duty which may become payable in respect of goods entered by that importer or agent, and if the importer or agent complies with such other conditions as the Commissioners may impose.
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<Text>
Word in
<CitationSubRef id="cejmpkut4-08724" SectionRef="section-44" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/44">s. 44</CitationSubRef>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-08725" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-08725" id="cejmpkut4-08726" SectionRef="section-57-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cejmpkut4-08725" id="cejmpkut4-08727" SectionRef="schedule-7-paragraph-38" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/38" Operative="true">Sch. 7 para. 38</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-08728" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-08728" id="cejmpkut4-08729" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="cejmpkut4-08730" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-08730" id="cejmpkut4-08731" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="cejmpkut4-08732" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642" Title="The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020">S.I. 2020/1642</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-08732" id="cejmpkut4-08733" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
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