The Temporary Importation (Commercial Vehicles and Aircraft) Regulations 1961

PART II

6.  If any spare parts or accessories of a vehicle are imported into any part of the United Kingdom other than the Isle of Man by or on behalf of a person whose principal place of business is outside the United Kingdom, and the importer satisfies the Commissioners that—

(a) the spare parts or accessories—

(i) are imported solely for the purpose of being incorporated in, or used with, a vehicle which has been delivered without payment of duty under the provisions of Part I of these Regulations or under Part I of the Commercial Vehicles (Temporary Importation) Regulations, 1952(1), and

(ii) will be re-exported in, or with, the vehicle before the expiration of the period specified in Regulation 4 of these Regulations which is applicable to that vehicle, and

(b) the following provisions of this Part of these Regulations and such other conditions as may be imposed by the Commissioners are and will be complied with,

such spare parts or accessories may be delivered without payment of duty, and duty shall not be payable so long as the Commissioners continue to be so satisfied.

7.  The importer shall—

(a) at the time of importation of such parts or accessories, if the Commissioners so require, deposit in accordance with the officer's directions such sum of money for securing the duty and compliance with these Regulations, and produce such documents and give such information, as the officer may require,

(b) use the spare parts or accessories solely for incorporation in, or with, the vehicle,

(c) re-export the spare parts or accessories in, or with, the vehicle before the expiration of the period specified in Regulation 4 of these Regulations which is applicable to that vehicle, and

(d) at the time of re-exportation, unless the Commissioners otherwise permit, produce to the officer all used or defective parts or accessories as have been displaced during the incorporation in, or use with, the vehicle by the imported spare parts or accessories, and—

(i) re-export such displaced parts or accessories, or

(ii) destroy them under such conditions as the Commissioners may specify, or

(iii) if the Commissioners so permit, abandon them to the Crown.

(1)

(1952 I, p. 761).