Customs and Excise Duties (General Reliefs) Act 1979

Miscellaneous reliefs from customs and excise duties

7 Relief from customs or excise duty on imported legacies

Where it is shown to the satisfaction of the Commissioners that—

(a) any imported goods were chattels or corporeal moveables belonging to or in the possession of a deceased person which had been used before his death and were not at the time of his death used or held by him for business purposes; and

(b) the importation thereof is by or for a person resident in the United Kingdom who upon that death becomes entitled thereto by virtue of any testamentary disposition or intestacy,

the Commissioners may remit or repay any customs or excise duty which would otherwise be payable or which has been paid on the importation thereof.

8 Relief from customs or excise duty on trade samples, labels, etc.

The Commissioners may allow the delivery without payment of 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.

9 Relief from customs or excise duty on antiques, prizes, etc.

The Commissioners may allow the delivery without payment of 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.