PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS IN RESPECT OF GREAT BRITAIN

Enactments excepted118.

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—

F2(ai)

section 5A (exemption from duty on spirits in flavourings),

(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),

F3(iii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv)

section 10 (remission of duty on spirits for use in art or manufacture),

F4(v)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(vi)

sections 42 F5... (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),

F6(iii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iv)

section 17 (repayment of duty on heavy oil used by horticultural producers),

F7(v)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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—

F8(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(ii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii)

section 126 (charge of excise duty on manufactured or composite imported articles), and

F9(iv)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(ca)

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)

the Isle of Man Act 197920, sections 8 and 9 (removal of goods from Isle of Man to United Kingdom), F11...

(f)

the Tobacco Products Duty Act 197921, section 2(2) (remission or repayment of duty on tobacco products) F12, and

F13(fa)

the Finance Act 1995, section 5 (denatured alcohol);

(g)

the Finance Act 1999, sections 126 and 127 (interest on unpaid customs debts and on certain repayments relating to customs duty)