Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)

[F1 Miscellaneous] reliefs from [F1 customs and] excise duties U.K.

Textual Amendments

F1 Words in s. 7 cross-heading omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 124

[7 F2 Power to provide for reliefs from [F3 excise] duty and value added tax in respect of imported legacies. U.K.

(1) The Commissioners may by order make provision for conferring reliefs from [F4 excise] duty and value added tax in respect of goods imported into the United Kindom by or for any person who has become entitled to them as legatee.

(2) Any such relief may take the form either of an exemption from payment of [F5 excise] duty and tax or of a provision whereby the sum payable by way of [F6 excise] duty or tax is less than it would otherwise be.

(3) [F7 The Commissioners may by order make provision supplementing any Community relief, in such manner as they think necessary or expedient.]

(4) An order under this section—

(a) may make any relief for which it provides [F8 or any Community relief] subject to conditions, including conditions which are to be complied with after the importation of the goods to which the relief applies;

(b) may, in relation to any relief conferred by order made under this section, contain such incidental and supplementary provisions as the Commissioners think necessary or expedient; and

(c) may make different provision for different cases.

(5) In this section—

• [F9 “Community relief” means any relief which is conferred by a Community instrument and is of a kind, or of a kind similar to that, which could otherwise be conferred by order made under this section;]

• [F10 “duty” means customs or excise duty chargeable on goods imported into the United Kingdom and, in the case of excise duty, includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act M1 1979;]

• [F10 “excise duty” means any duty of excise chargeable on goods and includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;]

  “legatee” means any person taking under a testamentary disposition or donatio mortis causa or on an intestacy; and

• “value added tax” means value added tax chargeable on the importation of goods.]

Textual Amendments

F2 S. 7 substituted by Finance Act 1984 (c. 43, SIF 40:1), s. 14(1)(3)

F3 Word in s. 7 heading inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 125(7)

F4 Word in s. 7(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 125(2)

F5 Word in s. 7(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 125(3)(a)

F6 Word in s. 7(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 125(3)(b)

F7 S. 7(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 125(4)

F8 Words in s. 7(4)(a) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 125(5)

F9 Words in s. 7(5) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 125(6)(a)

F10 Words in s. 7(5) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 125(6)(b)

Marginal Citations

M1 1979 c.8 (40:1).

8 Relief from [F11 customs or] excise duty on trade samples, labels, etc. U.K.

The Commissioners may allow the delivery without payment of [F12 customs or] excise duty on importation, subject to such conditions and restrictions as they see fit—

(a) of trade samples of such goods as they see fit, whether imported as samples or drawn from the goods on their importation;

(b) of labels or other articles supplied without charge for the purpose of being re-exported with goods manufactured or produced in, and to be exported from, the United Kingdom [F13 or the Isle of Man].

Textual Amendments

F11 Words in s. 8 heading omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 126(b)

F12 Words in s. 8 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 126(a)

F13 Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 26

9 Relief from [F14 customs or] excise duty on antiques, prizes, etc. U.K.

The Commissioners may allow the delivery without payment of [F15 customs or] excise duty on importation—

(a) of any goods (other than spirits or wine) which are proved to the satisfaction of the Commissioners to have been manufactured or produced more than 100 years before the date of importation;

(b) of articles which are shown to the satisfaction of the Commissioners to have been awarded abroad to any person for distinction in art, literature, science or sport, or for public service, or otherwise as a record of meritorious achievement or conduct, and to be imported by or on behalf of that person.

Textual Amendments

F14 Words in s. 9 heading omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 127(b)

F15 Words in s. 9 omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 127(a)