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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations which come into force on 21st November 1988 are made under section 45(1) and section 127A(2) of the Customs and Excise Management Act 1979.

The Regulations permit the deferment of any customs or excise duty or other charges payable, on dutiable goods imported in passengers' baggage, against adequate security provided by the owner or operators of the installation and subject to the performance of certain other conditions. They also prescribe the period in which payment of any charge is required to be made following arrival of the passenger in the UK.

These arrangements do not apply:

(1)

to those owners or operators of gas or oil installations where no duty deferment guarantee is in force, or

(2)

to persons already approved under duty deferment arrangements for customs and excise duty chargeable on goods entered for importation or on removal from warehouses, free zones etc.