{
  "url": "https://openlegislation.uk/finance-act-1981/section-10",
  "json_url": "https://openlegislation.uk/finance-act-1981/section-10.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Import and export procedures.",
  "text": "(1) The Customs and Excise Management Act 1979 shall have effect with the amendments specified in Schedule 6 to this Act, being amendments relating to the control of importation.\n(2) For sections 53 to 58 of that Act (which relate to the control of exportation) there shall be substituted the sections set out in Part I of Schedule 7 to this Act ; and the provisions of that Act mentioned in Part II of that Schedule (which also relate to that matter) shall have effect with the amendments there specified.\n(3) Subsection (1) above shall come into force on such day as may be appointed by the Commissioners of Customs and Excise by order made by statutory instrument and different days may be appointed in relation to different paragraphs of the Schedule mentioned in that subsection.\n(4) Subsection (2) above does not affect the operation of the said Act of 1979 in relation to goods exported before 1st October 1981.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 2."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Power of appointment conferred by section 10(3) fully exercised by S.I. 1982/205. Appointed day 1.4.1982"
    },
    {
      "type": "X",
      "label": "X1",
      "text": "The text of ss. 3-5, 6(2)(3), 10(2)(4) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/section/10",
    "retrieved_at": "2026-10-29T10:14:04.400989+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}