[F1Miscellaneous] reliefs from [F1customs and] excise dutiesU.K.

Textual Amendments

F1Words 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

8 Relief from [F2customs or] excise duty on trade samples, labels, etc.U.K.

The Commissioners may allow the delivery without payment of [F3customs 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 [F4or the Isle of Man].

Textual Amendments

F2Words 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)

F3Words 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)