F2PART 16ZAImportations, exportations and removals in respect of Northern Ireland

Annotations:
Amendments (Textual)

F1Enactments excepted133AB

There shall be excepted from the enactments which are to apply to importations as mentioned in section 16(1) of the Act—

a

the Alcoholic Liquor Duties Act 1979—

i

section 5A (exemption from duty on spirits in flavourings);

ii

section 7 (exemption from duty on spirits in articles used for medical purposes);

iii

section 8 (remission of duty on spirits used for medical or scientific purposes);

iv

section 10 (remission of duty on spirits for use in art or manufacture);

v

section 42 (drawback on exportation of beer);

b

the Hydrocarbon Oil Duties Act 1979—

i

section 9 (relief for certain industrial uses);

ii

section 15 (drawback of duty on exportation etc of certain goods);

iii

section 17 (repayment of duty on heavy oil used by horticultural producers);

iv

section 19 (repayment of duty on fuel used in fishing boats etc);

v

section 20 (relief from duty on oil contaminated or accidentally mixed in warehouse);

vi

section 20AA (power to allow reliefs);

c

the Customs and Excise Management Act 1979—

i

section 43(5) (provisions as to duty on re-imported goods);

ii

subsections (1) and (2) of section 125 (valuation of goods for the purpose of ad valorem duties) so far as they apply by virtue of paragraph 158 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018;

iii

section 126 (charge of excise duty on manufactured or composite imported articles);

d

the Customs and Excise Duties (General Reliefs) Act 1979, other than section 8 (relief from customs or excise duty on trade samples, labels, etc.) and section 9(b) (relief from customs or excise duty on prizes, etc.);

e

the Isle of Man Act 1979, sections 8 and 9 (removal of goods from Isle of Man to United Kingdom and vice versa);

f

the Tobacco Products Duty Act 1979, section 2(2) (remission or repayment of duty on tobacco products);

g

the Finance Act 1995, section 5 (denatured alcohol);

h

the Finance Act 1999, sections 126 and 127 (interest on unpaid customs debts and on certain repayments relating to customs duty).