{
  "url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979/introduction",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979/introduction.json",
  "legislation": "ukpga/1979/3",
  "legislation_title": "Customs and Excise Duties (General Reliefs) Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\n[22nd February 1979]",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Act modified by S.I. 1990/2167, art. 5"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Act applied (1.12.1992) by Value Added Tax Act 1983 (c. 55), s. 24(1) (as substituted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2)(3), Sch. 3 para.25; S.I. 1992/2979, art. 4, Sch. Pt.II (and S.I. 1992/3261, art. 3, Sch.))Act other than ss. 8, 9(b), excluded (20.10.1995) by S.I. 1995/2518, reg. 118(d)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Act modified by 1979 c. 4, Sch. 2A para. 3(5) (as inserted (22.2.2006) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Act applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 5, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Act applied (with modifications) by 2018 c. 22, Sch. 7 para. 158(4) (as inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Act continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Act applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 9; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Act applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 16; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Act applied (31.12.2020) by 1994 c. 23, s. 16(1) (as substituted by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 13 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7))"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "Act excluded (except ss. 8, 9(b)) (1.8.2021) by S.I. 1995/2518, regs. 133AB(d), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Act wholly in force at 1.4.1979 see s. 20(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/3/introduction",
    "retrieved_at": "2026-10-29T10:19:17.907508+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}