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Customs and Excise Management Act 1979
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Changes over time for: Section 133
Version Superseded: 13/09/2018
Alternative versions:
- 01/02/1991- Amendment
- 24/07/2002- Amendment
- 01/02/2005
Point in time - 13/09/2018- Amendment
- 31/12/2020- Amendment
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Point in time view as at 01/02/2005. This version of this provision has been superseded.
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Customs and Excise Management Act 1979, Section 133 is up to date with all changes known to be in force on or before 17 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.
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133 General provisions as to claims for drawback.U.K.
(1)Any claim for drawback shall be made in such form and manner and contain such particulars as the Commissioners may direct.
(2)Where drawback has been claimed in the case of any goods [F1subsections (4)to(6)]below shall apply in relation to the claim.
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)No drawback shall be paid until the person entitled thereto or his agent has made a declaration in such form and manner and containing such particulars as the Commissioners may direct that the conditions on which the drawback is payable have been fulfilled.
(5)The Commissioners may require any person who has been concerned at any stage with the goods or article—
(a)to furnish such information as may be reasonably necessary to enable the Commissioners to determine whether duty has been duly paid and not drawn back and for enabling a calculation to be made of the amount of drawback payable; and
(b)to produce any book of account or other document of whatever nature relating to the goods or article.
(6)If any person fails to comply with any requirement made under subsection (5) above, he shall be liable on summary conviction to a penalty of [F3level 3 on the standard scale].
Textual Amendments
F1Words in s. 133(2) substituted (24.7.2002) 2002 c. 23, s. 21(1)(a)
F2S. 133(3) repealed (24.7.2002) by 2002 c. 23, ss. 21(1)(b), 141, Sch. 40 Pt.I(6)
F3Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
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