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The Customs and Excise (Repayment of Customs Duties) Regulations 1980

S.I. 1980/1825 · Made 1 December 1980

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

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 designatedf1 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:—

Annotations to the whole text

Footnotes

f1

S.I. 1977/980.

Contents

  1. 1Citation and commencement
  2. 2Amendment of Customs and Excise Management Act 1979
  3. Signature
  4. Explanatory note

1Citation and commencement

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.

2Amendment of Customs and Excise Management Act 1979

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”.

Signature

B. H. Knox

Commissioner of Customs and Excise

King's Beam House

Mark Lane

London EC3R 7HE

1st December 1980

Explanatory note

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.