Article 4

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

art. 4 amended by uksi/1986/2292
art. 4 amended by Customs Duties (Quota Relief) 1987
art. 4 amended by Customs Duties (ECSC) (Quota and Other Reliefs) 1988
art. 4 amended by Customs Duties (ECSC) (Quota and Other Reliefs) 1987
art. 4(1) excluded by Customs Duties (Quota Relief) 1988

(1)

Subject as hereinafter provided, goods shall be treated as forming part of a quota in the order in which an entry thereof is accepted on or after the date of the opening of the quota, being an entry—

(a)

under section 37(3)(a) of the Customs and Excise Management Act 1979^f1; or

(b)

under Regulation 13(2) of the Customs Warehousing Regulations 1979

containing an application for relief from duty made in accordance with this Order.

(2)

The Commissioners may delay the acceptance of an application for relief from duty in respect of any goods for the purposes of paragraph (1) of this Article for any period not exceeding 7 days from the date of the opening of the quota, and in such a case may, if the amount of the quota is smaller than the total amount of the goods in respect of which applications are made in accordance with this Order during that period, allocate the quota proportionally among all the applicants whose applications are accepted.

(3)

Goods shall not be treated as forming part of a quota if customs duty would not otherwise be chargeable or would not be chargeable at a higher rate than that applying within the quota.

Annotations

Footnotes

f1: s. 37(3)(a) was amended by para. 1(3) Schedule 6 to the Finance Act 1981 (c. 35).