Article 4 Exclusion of goods obtained duty or tax free abroad

Relief from customs duty conferred by Titles I, II or IV of the Community instrument shall be subject to the condition that the Commissioners are satisfied that the goods in respect of which any such relief is claimed have borne, in their country of origin or exportation, the customs or other duties and taxes to which goods of that class or description are normally liable and have not been subject, by reason of their exportation, to any exemption from, or refund of, such duties and taxes as aforesaid, or any turnover tax, excise duty or other consumption tax.