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CH. 74
Customs (Import Deposits) Act 1968
SCH. 1
Description of goods (employing the Customs Tariff 1959)
Acts or, if not ships with a gross tonnage under those Acts, ascertained in such manner as the Commissioners
may direct).
Fishing vessels within 89.01 of the kind commonly known as Danish-type seiners with a fuel carry- ing capacity of not less than 500 gallons.
89.04
Sound recordings not pro- duced in quantity and not for general sale, within 92.12.
Title of tariff chapter, or summary of tariff heading
Vessels for breaking up.
Chapter 99 (all headings) Works of art, collectors' pieces and
antiques.
1. References in this Schedule to the provisions of the Customs Tariff 1959 are references to those provisions as for the time being in force.
2. The titles of chapters of the Customs Tariff 1959 and summaries of headings of the tariff in column 2 of this Schedule are provided for ease of reference only, and do not affect the descriptions in column 1 of this Schedule.
Section 2(6).
1958 c. 6.
SCHEDULE 2
RELIEFS
Goods intended for use in shipbuilding, repairing or refitting
1.-(1) The Commissioners may remit—
(a) the import deposit payable in respect of any goods if satisfied that it is intended to remove them to a registered shipbuilding yard and to use them in the yard as components, parts, preservatives or finishes of any ship being built, repaired or refitted in the yard, or of any such ship's equipment or machinery, and
(b) the import deposit payable in respect of goods of descriptions for the time being prescribed for the purposes of section 5(3) of the Import Duties Act 1958 (relief for goods used in the construction and repair of boilers or propelling machinery of ships, and of accessories of such boilers and machinery) if satisfied that it is intended to use them (outside a registered shipbuilding yard) as components, parts, preservatives or
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