Part V Control of Exportation
F3Breach of applicable export provisions etc
60AF1Power to make regulations about stores
1
The Commissioners may by regulations make provision in relation to goods for use on a F2ship, 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provision enabling such authorisation to be withdrawn in specified circumstances;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.
S. 52 cross-heading substituted (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. 46 (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)