Finance (No. 2) Act 1964
CH. 92
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(b) if and so far as the relief appears to the Commissioners to be necessary or expedient with a view to conforming with an international agreement relating to the importa- tion of materials, parts or components to be subjected to tests or experiments in the course of designing or developing a type of aircraft of a maximum total weight exceeding 18,000 pounds,
but subject to such conditions and restrictions as the Commissioners may think fit to impose for the purpose of securing that duty is paid if the goods are used in a way not qualifying for remission or repayment of duty under this paragraph.
(2) A maximum total weight for the purposes of this paragraph is that authorised in the certificate of airworthiness in force in respect of the aircraft or, if there is no such certificate in force, is that ascertained in such manner as the Commissioners may direct.
Goods exported or intended for export
SCH. 2
3.(1) So far as relates to duty under section 3 of this Act, section 38 of the Customs and Excise Act 1952 (under which 1952 c. 44. imported goods may be warehoused without payment of duty) shall not apply to goods entered for warehousing unless the Com- missioners 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 or repayment of duty under paragraph 1 or paragraph 2 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 duty under para- graph (a) of the foregoing sub-paragraph shall not be removed from warehouse, or otherwise removed from the control of the Com- missioners, for any purpose, other than a purpose for which they may be warehoused without payment of duty, 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 duty, and except after the duty chargeable has been paid or secured to the satisfaction of the Commissioners.
(3) Goods warehoused without payment of duty 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 duty chargeable has been paid or secured to the satisfaction of the Commissioners.
4. (1) Duty shall not under section 3(10) of this Act be payable in respect of goods shown to the satisfaction of the Commissioners to have been consigned for exportation or for use as stores before the date of the passing of this Act if security is given to the satisfaction of the Commissioners for their exportation or for use as stores, and the Commissioners may remit duty becoming chargeable by virtue