[F1(1)Subject to subsection (2) below, any goods which are the produce or growth of any of the Channel Islands or which have been manufactured in any of those islands from—
(a)materials which are such produce or growth; or
(b)materials not chargeable with any duty in the United Kingdom; or
(c)materials so chargeable upon which that duty has been paid and not drawn back,
may be imported without payment of any customs duty chargeable thereon.
(2)Subsection (1) above shall not apply in relation to any goods unless the master of the ship or commander of the aircraft in which the goods are imported produces to the proper officer at the place of importation a certificate from the Lieutenant-Governor or other proper authority of the island from which the goods are imported that a declaration in such form and containing such particulars as the Commissioners may direct has been made before a magistrate of that island by the person exporting the goods therefrom that the goods are goods to which this section applies.
(3)Directions under subsection (2) above may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.]
Textual Amendments
F1S. 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. 123