Customs (Import Deposits)
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of section 35 or section 36 of the Customs and Excise Act 1952 (goods re-imported without undergoing any process), hen, subject to the provisions of this paragraph, any import deposit which apart from this paragraph would be payable on their importation 5 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 10 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.
(3) For the purposes of this paragraph, any sum contracted to be paid for the execution of a process on any goods shall be prima facie 15 evidence of the difference attributable to that process between the value of the goods and the value of the like goods referred to in sub-para- graph (2) above; but this provision shall be without prejudice to the powers of the Commissioners under any enactment as to the ascertain- ment of the value of goods.
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(4) For the purpose of determining whether any goods would have been exempted from import deposit as mentioned in sub-paragraph (1)(c) above under section 36 of the Customs and Excise Act 1952, any such deposit payable in respect of them on a previous importation into the United Kingdom but not required to be paid shall be deemed not 25 to have been payable.
Articles for scientific research, etc.
6.—(1) Articles intended to be used in scientific research, or for a purpose connected with the advancement of any branch of learning or art or with the promotion of any sport, and not intended to be 30 sold, or to be used for any purpose which is substantially a commercial purpose, shall qualify for relief from import deposit in accordance with this paragraph.
SCH. 2
1952 c. 44.
(2) In relation to articles of the description in sub-paragraph (1) above (which is the same as the description in paragraph 3 of Schedule 4 35 to the Import Duties Act 1958 (goods qualifying for exemption under 1958 c. 6.
Treasury directions)) section 6 of that Act (power to exempt particular importations of certain goods) shall apply as respects the repayment or remission of import deposit as it applies as respects the repayment or remission of import duty.
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Goods specially designed for the education, scientific or
cultural advancement of the blind
7. (1) The Import Duty Reliefs (No. 4) Order 1958 (goods specially S.I. 1958/1976. designed for the education, scientific or cultural advancement of the blind) shall apply as respects the repayment or remission of import 45 deposit as it applies as respects the repayment or remission of import
duty.
(2) References in section 10 of the Import Duties Act 1958 (offences in connection with applications for relief) to relief under section 5 of that Act, or subsection (1) of that section, shall include references to 50 relief given by virtue of this paragraph.
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