Customs and Excise Duties (General Reliefs) Act 1979

1 Reliefs from customs duty for conformity with Community obligations and other international obligations, etc.

(1) The Secretary of State may, in accordance with subsections (2) to (6) below, by order provide for relieving goods from the whole or part of any customs duty chargeable on goods imported into the United Kingdom.

(2) Goods of any description may be relieved from customs duty if and in so far as the relief appears to the Secretary of State to be necessary or expedient with a view to—

(a) conforming with any Community obligations ; or

(b) otherwise affording relief provided for by or under the Community Treaties or any decisions of the representatives of the governments of the member States of the Coal and Steel Community meeting in Council.

(3) Goods of any description may be relieved from customs duty if and in so far as the relief appears to the Secretary of State to be necessary or expedient with a view to conforming with an international agreement relating to matters other than commercial relations.

(4) Exposed cinematograph film may be relieved from customs duty if certified as provided by the order to be of an educational character.

(5) Relief given by virtue of subsection (4) above may be restricted with a view to securing reciprocity in countries or territories outside the United Kingdom.

(6) Articles recorded with sound, other than exposed cinematograph film, may be relieved from customs duty (other than duty chargeable on similar articles not so recorded) if the articles are not produced in quantity for general sale as so recorded.