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CH. 74
SCH. 2
1958 c. 6.
Customs (Import Deposits) Act 1968
(b) that the remission of import deposit would conduce to the exportation of other goods, being goods constituting or incorporating, or manufactured or produced from, equivalent articles.
(2) The Commissioners may repay import deposit paid in respect of any goods if satisfied that those goods, or goods incorporating the imported goods, or manufactured or produced from the imported goods, have been exported.
(3) Any remission or repayment of import deposit under this paragraph shall be subject to such conditions and restrictions, if any, as the Commissioners may think fit to impose for the protection of the Revenue; and if any condition or restriction so imposed is not complied with, or if, where import deposit has been remitted under paragraph (i)(a) above, the goods are disposed of or used in a way inconsistent with the intention to re-export, the import deposit remitted or repaid shall become payable, or repayable, to the Commissioners.
(4) In this paragraph" equivalent articles " means goods of any description which, in the opinion of the Commissioners (having regard to such matters, and in particular to such of the following matters, namely, the description, quantity, quality, value and function of those goods and the imported articles respectively, as appear to the Commissioners to be relevant in the particular circumstances) are sufficiently similar to the imported articles or to goods which could be manufactured or produced from the imported articles, to be reason ably regarded for the purposes of relief under this paragraph as inter- changeable with those articles or, as the case may be, with goods manufactured or produced from them.
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(5) To facilitate applications for relief under this paragraph, the Commissioners may extend the said definition of" equivalent articles so as to include all or any categories of articles which are classified in the Customs Tariff 1959 (as applied by orders under the Import Duties Act 1958), in the same heading, sub-heading or sub-division of a sub-heading as the imported goods; and, where the relevant heading is sub-divided, it shall be for the Commissioners to determine, as between the heading, and the relevant sub-heading or further sub- division, which is the appropriate classification to select.
(6) For the purposes of this paragraph-
(a) any reference to goods produced or manufactured from any imported goods shall be construed as including cases where the goods are produced or manufactured partly from the imported goods, or wholly or partly from other goods pro- duced or manufactured from the imported goods;
(b) any container in which goods are exported, being a container- (i) which is provided by the supplier of the exported goods and is not required to be returned to him, and
(ii) for which, if it were returned to him, that supplier would give no credit and would discharge no contingent liability,
shall be treated as forming part of the exported goods.
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