Taxation (Cross-border Trade) Act 2018

Customs and Excise Duties (General Reliefs) Act 1979 U.K.

118 U.K. The Customs and Excise Duties (General Reliefs) Act 1979 is amended as follows.

Commencement Information

I1 Sch. 7 para. 118 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

119 U.K. Omit section 1 (reliefs from customs duty for conformity with EU obligations and other international obligations, etc) and the italic heading before it.

Commencement Information

I2 Sch. 7 para. 119 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

120 U.K. Omit section 2 (reliefs from customs duty referable to Community practices).

Commencement Information

I3 Sch. 7 para. 120 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

121 U.K. Omit section 3 (power to exempt particular importations of certain goods from customs duty).

Commencement Information

I4 Sch. 7 para. 121 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

122 U.K. Omit section 4 (administration of reliefs under section 1 and administration or implementation of similar Community reliefs).

Commencement Information

I5 Sch. 7 para. 122 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

123 U.K. Omit section 5 (relief from customs duty of certain goods from Channel Islands) and the italic heading before it.

Commencement Information

I6 Sch. 7 para. 123 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

124 U.K. In the italic heading before section 7, omit “miscellaneous” and “customs and”.

Commencement Information

I7 Sch. 7 para. 124 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

125 (1) Section 7 (power to provide for reliefs from duty and value added tax in respect of imported legacies) is amended as follows. U.K.

(2) In subsection (1), after “reliefs from” insert “ excise ”.

(3) In subsection (2)—

(a) after “payment of” insert “ excise ”, and

(b) after “by way of” insert “ excise ”.

(4) Omit subsection (3).

(5) In subsection (4)(a), omit “or any Community relief”.

(6) In subsection (5)—

(a) omit the definition of “Community relief”, and

(b) for the definition of “duty” substitute—

““excise duty” means any duty of excise chargeable on goods and includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;”.

(7) In the heading, after “reliefs from” insert “ excise ”.

Commencement Information

I8 Sch. 7 para. 125 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

126 U.K. In section 8 (relief from customs or excise duty on trade samples, labels, etc)—

(a) in the opening words, omit “customs or”, and

(b) in the heading, omit “customs or”.

Commencement Information

I9 Sch. 7 para. 126 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

127 U.K. In section 9 (relief from customs or excise duty on antiques, prizes, etc)—

(a) in the opening words, omit “customs or”, and

(b) in the heading, omit “customs or”.

Commencement Information

I10 Sch. 7 para. 127 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

128 U.K. Omit the italic heading before section 10.

Commencement Information

I11 Sch. 7 para. 128 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

129 U.K. In section 11 (relief from excise duty on certain foreign goods re-imported), in subsection (2), for “were entered for transit or transhipment” substitute “ were declared for a transit procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

Commencement Information

I12 Sch. 7 para. 129 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

130 U.K. In section 12 (supply of duty-free goods to Her Majesty's ships), omit subsection (6).

Commencement Information

I13 Sch. 7 para. 130 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

131 (1) Section 13 (power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax) is amended as follows. U.K.

(2) In subsection (1)—

(a) after “reliefs from” insert “ excise ”,

(b) after “payment of” insert “ excise ”, and

(c) after “by way of” insert “ excise ”.

(3) Omit subsection (1A).

(4) In subsection (2)—

(a) after “by way of” insert “ excise ”, and

(b) after “elect that” insert “ excise ”.

(5) In subsection (3)—

(a) in paragraph (a), omit “, or any Community relief”, and

(b) in paragraph (b), after “relieved from” insert “ excise ”.

(6) In subsection (3B)(b), after “any” insert “ excise ”.

(7) In subsection (4)—

(a) omit the definition of “Community relief”, and

(b) for the definition of “duty” substitute—

““excise duty” means any duty of excise chargeable on goods and includes any addition to excise duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;”.

(8) In the heading—

(a) after “reliefs from” insert “ excise ”, and

(b) after “computation of” insert “ excise ”.

Commencement Information

I14 Sch. 7 para. 131 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

132 (1) Section 13A (reliefs from duties and taxes for persons enjoying certain immunities and privileges) is amended as follows. U.K.

(2) In subsection (1), for “duties of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.

(3) In subsection (3)(a), for “any duty of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.

(4) In subsection (6), for “ “duty of customs” includes” substitute “ “relevant levy” means ”.

Commencement Information

I15 Sch. 7 para. 132 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

133 U.K. In section 13B (persons to whom section 13A applies), omit subsection (1)(c).

Commencement Information

I16 Sch. 7 para. 133 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

134 U.K. In section 13C (offence where relieved goods used, etc, in breach of condition), in subsection (1)(a), for “any duty of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.

Commencement Information

I17 Sch. 7 para. 134 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

135 U.K. Omit section 14 (produce of the sea or continental shelf) and the italic heading before it.

Commencement Information

I18 Sch. 7 para. 135 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

136 (1) Section 15 (false statements etc in connection with reliefs from customs duties) is amended as follows. U.K.

(2) In subsection (1)—

(a) in paragraph (a), for “customs duty under section 1 or 3 above or under an EU instrument; or” substitute “ import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018, ”

(b) omit paragraph (b), and

(c) in the words after that paragraph, for “section 1, 3 or 4 above or an EU instrument” substitute “ Part 1 of that Act ”.

Commencement Information

I19 Sch. 7 para. 136 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

137 U.K. Omit section 16 (annual reports to Parliament).

Commencement Information

I20 Sch. 7 para. 137 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

138 (1) Section 17 (orders and regulations) is amended as follows. U.K.

(2) In subsection (2)—

(a) omit “2 or”, and

(b) omit the words from “except where,” to the end of the subsection.

(3) In subsection (3)—

(a) omit “1, 4”, and

(b) omit “or regulations under section 14(3) above”.

(4) In subsection (4)—

(a) omit “Subject to subsection (5) below”,

(b) omit “1, 4,”, and

(c) after “relief from” insert “ excise ”.

(5) Omit subsection (5).

Commencement Information

I21 Sch. 7 para. 138 in force for specified purposes at 13.9.2018, see s. 57(1)(a)