Section 30 General provision for the purposes of import dutyI1I2
The Treasury may by regulations—
make provision supplementing provision made in relation to import duty by or under this Part or any other enactment, or
make other provision generally for the purposes of import duty.
Annotations
Commencement
- I1
S. 30 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
S. 30 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
Notes on Part 1
Modifications
- C1
Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
- C2
Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.
- C3
Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))
- C4
Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))