Article 2 Scope of relief

(1)

Subject to the following provisions of this Order, where goods are imported into the United Kingdom for the sole or main purpose of being—

(a)

examined, analysed or tested, or

(b)

used to test equipment to establish whether that equipment can process such imported goods in a manner which may be specified by a potential buyer of that equipment,

payment of excise duty chargeable on those imported goods shall not be required.

(2)

Paragraph (1) above does not apply—

(a)

to goods exceeding the quantities which the Commissioners may determine are necessary for the purpose of the examination, analysis or test;

(b)

to goods which are consumed by a person in the examination, analysis or test; or

(c)

to petrol or any petrol substitute.

(3)

This Order shall apply without prejudice to any other relief from payment of excise duty chargeable on the importation of goods.

(4)

Nothing in this Order shall permit goods to be imported contrary to any prohibition or restriction on their importation.

(5)

In this Order “petrol substitute” has the same meaning as in section 4 of the Hydrocarbon Oil Duties Act 1979^f1.

Annotations

Footnotes

f1: 1979 c. 5.