Customs (Import Deposits) Act 1968
CH. 74
3
دیا
(10) Section 10 of the Finance Act 1901 (under which the 1901 c. 7. burden of a new duty imposed on a seller under a contract made before the new duty takes effect may, in the absence of agreement to the contrary, be transferred to the buyer) shall not apply to any import deposit.
(11) The Treasury may by order made by statutory instrument, subject to annulment in pursuance of a resolution of the Commons House of Parliament, provide, either as respects import deposits generally or as respects import deposits payable in respect of any specified description of goods, that the amount thereof shall be reduced from the percentage of the value of the goods specified in subsection (1) of this section, or obtaining by virtue of a previous order made under this subsection, to such lesser per- centage as may be specified in the order.
(12) This section shall have effect as from 27th November 1968.
2.-(1) No import deposit shall be payable in respect of any goods Exemptions which are entered for home use or for warehousing if their value, and reliefs. together with that of any other goods comprised in the same entry (excluding goods exempt apart from this subsection from the payment of import deposit), does not exceed fifty pounds.
(2) No import deposit shall be payable, in the case of a person entering the United Kingdom, in respect of any of his personal effects, whether or not carried with him or contained in his accompanied baggage.
(3) No import deposit shall be payable in respect of goods of the descriptions specified in Schedule 1 to this Act (being goods classified in accordance with the Customs Tariff 1959).
(4) The Treasury may by order made by statutory instrument, subject to annulment in pursuance of a resolution of the Commons House of Parliament, add to Schedule 1 to this Act any description of goods specified in the order.
(5) Subject to subsection (4) of this section, Schedule 1 to this Act shall be construed in accordance with the interpretative provisions at the end of that Schedule.
(6) Schedule 2 to this Act (which authorises the giving of certain reliefs) shall apply for the purposes of this Act.
3. (1) This Act may be cited as the Customs (Import Deposits) Short title, Act 1968.
interpretation, extent and
(2) This Act shall be construed as one with the Customs and duration. Excise Act 1952.
(3) It is hereby declared that this Act extends to Northern Ireland.
1952 c. 44.