Customs and Excise Management Act 1979

[F1 60A Power to make regulations about stores U.K.

(1) The Commissioners may by regulations make provision in relation to goods for use on a [F2 ship or aircraft] [F2 ship, aircraft or railway vehicle] as stores.

(2) The provision that may be made by regulations under subsection (1) includes—

(a) provision permitting, in specified circumstances, goods to be shipped or carried as stores without payment of duty or on drawback;

(b) provision requiring authorisation to be obtained, in specified circumstances, for goods to be shipped or carried as stores as mentioned in paragraph (a) above;

(c) provision about obtaining such authorisation;

(d) provision enabling such authorisation to be withdrawn in specified circumstances;

(e) provision for the supply, shipping or carriage of goods as stores as mentioned in paragraph (a) above to be subject to specified conditions or restrictions;

(f) provision as to any procedure to be followed in supplying goods to be shipped or carried as stores as mentioned in paragraph (a) above.

(3) Regulations made by virtue of subsection (2)(a) may include—

(a) provision requiring duty to be paid on goods shipped or carried as stores without payment of duty or on drawback where those goods are—

(i) consumed on a journey of a specified description; or

(ii) consumed in specified circumstances in port;

(b) provision as to the persons by whom such duty is payable;

(c) provision about the way in which, and the time at which, such duty is to be paid; and

(d) provision for goods, in specified circumstances, to be treated as having been consumed on a journey or in port.

(4) The provision that may be made by regulations under this section includes—

(a) different provision for different cases; and

(b) incidental, supplemental, consequential or transitional provision or savings.

(5) In this section “specified” means—

(a) specified in regulations made under this section; or

(b) specified by the Commissioners under such regulations.]

Textual Amendments

F1 S. 60A inserted (17.7.2014 for specified purposes) by Finance Act 2014 (c. 26), Sch. 21 paras. 3, 10

F2 Words in s. 60A(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 62