PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS F6IN RESPECT OF GREAT BRITAIN
Enactments exceptedI1118
There shall be excepted from the enactments which are to apply F1to importations as mentioned in section 16(1) of the Act—
a
the Alcoholic Liquor Duties Act 197916—
i
section 7 (exemption from duty on spirits in articles used for medical purposes),
ii
section 8 (repayment of duty on spirits for medical or scientific purposes),
iii
section 9 (remission of duty on spirits for methylation),
iv
section 10 (remission of duty on spirits for use in art or manufacture),
v
section 22(4) (drawback on exportation of tinctures or spirits of wine), and
vi
sections 42 and 43 (drawback on exportation and warehousing of beer),
b
the Hydrocarbon Oil Duties Act 197917—
i
section 9 (relief for certain industrial uses),
ii
section 15 (drawback of duty on exportation etc. of certain goods),
iii
section 16 (drawback of duty on exportation etc. of power methylated spirits),
iv
section 17 (repayment of duty on heavy oil used by horticultural producers),
v
section 18 (repayment of duty on fuel for ships in home waters),
vi
section 19 (repayment of duty on fuel used in fishing boats etc.),
vii
section 20 (relief from duty on oil contaminated or accidentally mixed in warehouse), and
viii
section 20AA (power to allow reliefs),
c
the Customs and Excise Management Act 197918—
F4i
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4ii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
iii
section 126 (charge of excise duty on manufactured or composite imported articles), and
iv
section 127(1)(b) (determination of disputes as to duties on imported goods),
F3ca
the Taxation (Cross-border Trade) Act 2018—
i
section 16 (value of chargeable goods),
ii
section 36 (outward processing procedure),
iii
Schedule 2, Part 5 (authorised use procedure), except to the extent that it relates to the matters referred to in regulation 119(2)(a), and
iv
Schedule 2, Part 6 (temporary admission procedure), except to the extent that it relates to full relief from a liability to import duty in relation to a temporary admission procedure,
d
the Customs and Excise Duties (General Reliefs) Act 197919 other than sections 8 and 9(b),
e
f
g
the Finance Act 1999, sections 126 and 127 (interest on unpaid customs debts and on certain repayments relating to customs duty)
Words in Pt. 16 heading inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 60 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.