Explanatory note
(This note is not part of the Order)
This Order, subject to certain conditions, provides relief from excise duty—
on goods imported by manufacturers or processors of goods for examination, analysis or testing; and
on goods imported to test certain equipment.
The relief does not extend to goods which are consumed by a person in the test or to petrol or petrol substitutes.
Goods imported for any test which constitutes a sales promotion, and heavy oil imported for use as fuel for a road vehicle are excluded from relief.
The importer is required to provide prior notice of imported goods eligible for relief, to maintain certain records, and to provide security for the excise duty relieved.
The Commissioners may set a time limit for completion of the test etc. and duty may be charged on any goods not used up or otherwise accounted for in a manner eligible for relief.
This Order replaces reliefs which were formerly allowed by the Commissioners by way of extra-statutory concession (published in HM Customs and Excise Public Notice 748).