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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Customs and Excise (Repayment of Customs Duties) Regulations 1980 No. 1825 URL: http://www.bailii.org/uk/legis/num_reg/1980/uksi_19801825_en.html |
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Statutory Instruments
CUSTOMS AND EXCISE
Made
1st December 1980
Laid before Parliament
9th December 1980
Coming into Operation
1st January 1981
The Commissioners of Customs and Excise, being a Department designated(1) for the purposes of section 2(2) of the European Communities Act 1972 in relation to customs matters of the European Communities, in exercise of the powers conferred upon them in that behalf, hereby makes the following Regulations:-
1. These Regulations may be cited as the Customs and Excise (Repayment of Customs Duties) Regulations 1980 and shall come into operation on 1st January 1981.
2. In section 123(1) of the Customs and Excise Management Act 1979 (repayment of duty where goods returned or destroyed by importer) for the words "duty of customs or excise" there shall be substituted the words "excise duty".
B. H. Knox
Commissioner of Customs and Excise
King's Beam House
Mark Lane
London EC3R 7HE
1st December 1980
These Regulations follow the implementation of Council Regulation (EEC) No. 1430/79 which provides for all the various situations in which repayment or remission of customs and other import duties or export duties may be allowed.
Section 123 of the Customs and Excise Management Act 1979, as amended by these Regulations, will continue to provide for situations in which repayment may be allowed in respect of excise duties and value added tax.
S.I. 1977/980.
