Part I Customs and Excise, Value Added Tax and Car Tax

Chapter I Customs and Excise

Abolition of fiscal frontiers etc.

I12 Power to provide for drawback of excise duty.

1

Subject to the following provisions of this section, the Commissioners may, in relation to any duties of excise, by regulations make provision F1(a) conferring an entitlement to drawback of duty in prescribed cases where the Commissioners are satisfied that goods chargeable with duty have not been, and will not be, consumed in the United Kingdom F2; and

b

conferring an entitlement to drawback of duty, in prescribed cases, on the shipment as stores, or warehousing in an excise warehouse for use as stores, of goods chargeable with duty

2

The power of the Commissioners to make regulations under this section shall include power—

a

to provide for, or for the imposition of, the conditions to which an entitlement to drawback under the regulations is to be subject;

b

to provide for the determination of the person on whom any such entitlement is conferred;

c

to make different provision for different cases, including different provision for different duties and different goods; and

d

to make such incidental, supplemental, consequential and transitional provision as the Commissioners think necessary or expedient.

3

Without prejudice to the generality of subsection (2)(d) above, the power of the Commissioners to make regulations under this section shall include power, in relation to any drawback of duty to which any person is entitled by virtue of regulations under this section, to provide—

a

for entitlement to the drawback to be cancelled at any time after it has been conferred if there is a contravention of any conditions to which it is subject or in such other circumstances as may be prescribed; F4and

b

for such persons as may be prescribed to be liable to the Commissioners for sums paid or credited to any person in respect of any drawback that has been cancelled in accordance with any such regulations.

F53A

If entitlement to drawback is cancelled under any provision contained in regulations by virtue of subsection (3) above the Commissioners—

a

may assess as being excise duty due from the prescribed person an amount equal to sums paid or credited to any person in respect of the drawback, and

b

may notify the prescribed person or his representative accordingly.

3B

The reference in subsection (3A) above to the prescribed person is to such person as may be prescribed for the purposes of the subsection by regulations under this section.

4

The power of the Commissioners to make regulations under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

5

In this section—

  • “the Commissioners” means the Commissioners of Customs and Excise;

  • “contravention” includes a failure to comply;

  • F3 “excise warehouse”, “goods”, “shipment”, “stores” and “warehousing” have the same meanings as in the M1Customs and Excise Management Act 1979; and

  • “prescribed” means prescribed by regulations under this section.

P16

This section shall come into force on such day as the Commissioners may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different provisions and for different purposes.