SCH. 2
1952 c. 44. 1958 c. 6.
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Customs (Import Deposits)
(c) any regulations in force under section 40 of the Customs and Excise Act 1952 (temporary imports) which apply to import duty under the Import Duties Act 1958,
shall apply as respects the remission of import deposit as they apply as respects the remission of import duty under the Import Duties Act 5 1958.
(2) Without prejudice to any power of imposing restrictions or conditions conferred by the said provisions, any remission 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 10 the purpose of securing that the import deposit is paid if the goods are disposed of or used in a way not qualifying for remission under this paragraph.
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 15 without payment of duty) shall not apply to goods entered for ware- housing 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 20 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.
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(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- 30 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 35 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 40 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 45 character, and
(c) if they had not undergone that process, would on their im- portation have been exempted from import deposit by virtue