Customs (Import Deposits) Act 1968
CH. 74
13
SCH. 2
4.-(1) So far as relates to import deposits, section 38 of the Customs and Excise Act 1952 (under which imported goods may be warehoused 1952 c. 44. without payment of duty) shall not apply to goods entered for ware-
ousing unless the Commissioners are satisfied that the goods-
(a) are being warehoused for the purpose of exportation or use as stores, or use in a way qualifying for remission of the deposit under paragraph 1, paragraph 2 or paragraph 9 of this Schedule; or
(b) are goods which are being warehoused in the course of a trade or business in which the major part of the goods of the kind in question which are imported in the course of the trade or business are re-exported.
(2) Goods warehoused without payment of import deposit under paragraph (a) of the preceding sub-paragraph shall not be removed from warehouse, or otherwise removed from the control of the Commissioners, for any purpose, other than a purpose for which they may be warehoused without payment of deposit, except with the per- mission of the Commissioners given on being satisfied that it is impracticable to use the goods for any purpose for which goods may be warehoused under this paragraph without payment of deposit, and except after the deposit has been paid.
(3) Goods warehoused without payment of import deposit under sub-paragraph (1)(b) of this paragraph shall not be removed from warehouse, or otherwise removed from the control of the Com- missioners, for home use except after the deposit has been paid.
Reduction of duty on goods re-imported after processing
5. (1) Where there are imported into the United Kingdom any goods which
(a) have been previously exported from the United Kingdom
(whether produced here or not), and
(b) after being so exported have undergone outside the United Kingdom a process which has not changed their form or character, and
(c) if they had not undergone that process, would on their im- portation have been exempted from import deposit by virtue of section 35 or section 36 of the Customs and Excise Act 1952 (goods re-imported without undergoing any process), then, subject to the provisions of this paragraph, any import deposit which apart from this paragraph would be payable on their importation shall be reduced by the amount specified in the next following sub- paragraph or, if equal to or less than that amount, shall not be payable.
(2) Subject to the next following sub-paragraph, the amount referred to above is, in the case of any goods, the amount of the import deposit payable (apart from any relief under the said section 35 or section 36 or under this paragraph) on the importation of the like goods which are in the same state as the goods in question were in when exported from the United Kingdom.