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Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)

Customs and Excise Duties (General Reliefs) Act 1979 1979 CHAPTER 3 An Act to consolidate certain enactments relating to reliefs and exemptions from customs and excise duties, section 7 of the Finance Act 1968 and certain other related enactments. [22nd February 1979]

Legislation

Table of Content

1979. F1 ... U.K.

1. Reliefs from customs duty for conformity with [ F2 EU ] obligations and other international obligations, etc. U.K.

2. Reliefs from customs duty referable to Community practices. U.K.

3. Power to exempt particular importations of certain goods from customs duty. U.K.

4. Reliefs from duties for Channel Islands or Isle of Man goods U.K.

5. Relief from customs duty of certain goods from Channel Islands. U.K.

6. F8 ... Reliefs from F8 ... excise duties U.K.

7. F9 Power to provide for reliefs from [ F10 excise ] duty and value added tax in respect of imported legacies. U.K.

8. Relief from F18 ... excise duty on trade samples, labels, etc. U.K.

9. F23 ... U.K.

10. Relief from excise duty on certain United Kingdom goods re-imported. U.K.

11. Relief for goods for Her Majesty’s ships U.K.

12. Personal reliefs U.K.

13. Reliefs from duties and taxes for persons enjoying certain immunities and privileges. U.K.

13. Persons to whom section 13A applies. U.K.

13. F62 ... U.K.

14. False statements etc. in connection with reliefs from customs duties U.K.

15. Supplementary provisions U.K.

16. Annual reports to Parliament. U.K.

17. Orders and regulations. U.K.

18. Interpretation. U.K.

19. Consequential amendments, repeals and transitional provision. U.K.

20. Finance Act 1977 U.K.

1979. F1 ... U.K.

1. Reliefs from customs duty for conformity with [ F2 EU ] obligations and other international obligations, etc. U.K.

2. Reliefs from customs duty referable to Community practices. U.K.

3. Power to exempt particular importations of certain goods from customs duty. U.K.

4. Reliefs from duties for Channel Islands or Isle of Man goods U.K.

5. Relief from customs duty of certain goods from Channel Islands. U.K.

6. F8 ... Reliefs from F8 ... excise duties U.K.

7. F9 Power to provide for reliefs from [ F10 excise ] duty and value added tax in respect of imported legacies. U.K.

8. Relief from F18 ... excise duty on trade samples, labels, etc. U.K.

9. F23 ... U.K.

10. Relief from excise duty on certain United Kingdom goods re-imported. U.K.

11. Relief for goods for Her Majesty’s ships U.K.

12. Personal reliefs U.K.

13. Reliefs from duties and taxes for persons enjoying certain immunities and privileges. U.K.

13. Persons to whom section 13A applies. U.K.

13. F62 ... U.K.

14. False statements etc. in connection with reliefs from customs duties U.K.

15. Supplementary provisions U.K.

16. Annual reports to Parliament. U.K.

17. Orders and regulations. U.K.

18. Interpretation. U.K.

19. Consequential amendments, repeals and transitional provision. U.K.

20. Finance Act 1977 U.K.

Section 1

1. Reliefs from customs duty for conformity with [ F2 EU ] obligations and other international obligations, etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Textual Amendments F2 Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043) , arts. 2 , 3 , 6 (with art. 3(2)(3) , 4(2) , 6(4)(5) )

Section 2

2. Reliefs from customs duty referable to Community practices. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Textual Amendments F3 S. 2 omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22) , s. 57(1)(a) , Sch. 7 para. 120 (with savings and transitional provisions in S.I. 2020/1449 , reg. 3 and 2020 c. 26 , Sch. 2 para. 7(7)-(9) ); S.I. 2020/1642 , reg. 4(a)

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Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)

1. Reliefs from customs duty for conformity with [ F2 EU ] obligations and other international obligations, etc. U.K.

2. Reliefs from customs duty referable to Community practices. U.K.

Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)

1. Reliefs from customs duty for conformity with [ F2 EU ] obligations and other international obligations, etc. U.K.

2. Reliefs from customs duty referable to Community practices. U.K.