(1)Subject to the provisions of this section, the Customs and Excise Acts 1979 and, except where the contrary intention appears, any other enactments (including provisions of regulations or other instruments having statutory effect) relating generally to customs or excise duties on imported goods, whenever passed or made, shall have effect, with such exceptions and adaptations as may be prescribed, as if all goods imported into the United Kingdom were liable to duties (whether of customs or excise) and as if those duties included value added tax chargeable on the importation of goods.
(2)Section 125(3) of the M1Customs and Excise Management Act 1979 shall have effect in its application by virtue of subsection (1) above as if the reference to subsections (1) and (2) of that section included a reference to section 11 above.
(3)The following enactments shall be excepted from those which are to have effect as mentioned in subsection (1) above, that is to say—
(a)sections 43(5), 125(1) and (2), 126 and 127(1)(b) of the Customs and Excise Management Act 1979;
(b)the provisions of the M2Customs and Excise Duties (General Reliefs) Act 1979 other than sections F1, 8 and 9(b);
(c)section 6(4) of the M3Matches and Mechanical Lighters Duties Act 1979; and
(d)sections 8 and 9 of the M4Isle of Man Act 1979.
(4)Regulations under section 16 of the M5Post Office Act 1953 (which provides for the application of customs enactments to postal packets) may make special provision in relation to value added tax.
Textual Amendments
F1Figure “7" repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. IV
Modifications etc. (not altering text)
C1S. 24 excluded by Finance (No. 2) Act 1987 (c. 51), s. 13(7)
C2S. 24(1) restricted (1.1.1992) by S.I. 1991/2725, reg.4
S. 24(1) restricted (1.1.1992) by S.I. 1991/2727, reg. 3(2)
Marginal Citations