2
CH. 74
1958 c. 6.
Customs (Import Deposits) Act 1968
chargeable thereon and, notwithstanding the provisions of section 3(1) of the Import Duties Act 1958 or of any other provi- sion contained in an Act other than this Act, the charge of import deposit shall not affect liability to customs duty chargeable under any other enactment or the amount of any such duty.
(4) Without prejudice to subsection (3) above, the definition S.I. 1968/679. of "revenue duty" in Article 2(5) of the Import Duties (General) (No. 4) Order 1968 (under which duty under the Import Duties Act 1958 is, in certain cases, only chargeable so far as the relevant rate of duty exceeds the revenue duty) shall not include any import deposit.
1963 c. 9.
1952 c. 44.
1964 c. 49.
1961 c. 36.
(5) Notwithstanding paragraph 2(b) of Schedule 2 to the Purchase Tax Act 1963, wholesale value for the purposes of purchase tax shall be arrived at without taking account of import deposit, and the charge of import deposit shall not affect liability to purchase tax under Group 35 in Part I of Schedule 1 to the Purchase Tax Act 1963 (which charges manufactured beverages but excludes those chargeable with any duty of customs specifically charged on spirits, beer, or wine and preparations thereof).
(6) Section 259 of the Customs and Excise Act 1952 (duties in respect of dutiable parts or ingredients) shall not have effect in relation to any import deposit.
(7) Section 273(3) of the said Act of 1952 (disregard of fractions of a penny) shall apply for the purpose of calculating the amount of any import deposit as if fractions of a pound were substituted for fractions of a penny.
(8) Import deposit in respect of goods entered for warehousing shall become chargeable at the time when, under section 28(2) of the Customs and Excise Act 1952, the goods are so entered for warehousing; and, so far as relates to import deposit-
(a) section 34(2)(a) of that Act (incidence of duty) shall apply to goods so entered for warehousing as if they were goods entered for home use, and to the exclusion of section 88 and section 34(2)(b) of that Act (under which the incidence of duty is in general determined as at the time of removal from warehouse), and
(b) section 196 of that Act (time of payment of duty on hydrocarbon oils removed to a refinery), and section 6(1)(2) of the Finance Act 1964 (delivery of hydro- carbon oils for home use without payment of duty) shall not apply.
(9) Section 9 of the Finance Act 1961 (power to introduce surcharges or rebates in respect of customs and excise duties) shall not apply to any import deposit.