20
CH. 92
SCH. 2
1952 c. 44.
Finance (No. 2) Act 1964
of the said section 3(10) before the date of the passing of this Act in respect of goods entered for transit or transhipment or in respect of warehoused goods as respects which the Commissioners are satisfied that they are intended for exportation, or for use as stores, or fo use in a way qualifying for remission or repayment of duty unde paragraph 1 or paragraph 2 of this Schedule.
(2) Paragraph 3(2) of this Schedule shall apply in relation to ware- housed goods in respect of which duty is remitted under the fore- going sub-paragraph as it applies to goods warehoused without payment of duty in accordance with paragraph 3(1) of this Schedule.
Reduction of duty on goods re-imported after processing 5.--(1) Where there are imported into the United Kingdom any goods which—
(a) have been previously exported from the United Kingdom
(whether produced there or not), and
(b) after being so exported have undergone outside the United Kingdom a process which has not changed their form or character, and
(c) if they had not undergone that process, would on their importation have been exempted from duty by virtue of section 35 or section 36 of the Customs and Excise Act 1952 (goods re-imported without undergoing any process), then, subject to the provisions of this paragraph, any duty which apart from this paragraph would be chargeable on their importation 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 charged.
(2) Subject to the next following sub-paragraph, the amount referred to above is, in the case of any goods, the amount of the duty chargeable (apart from any relief under the said section 35 or section 36 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 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-paragraph (2) above; but this provision shall be without prejudice to the powers of the Commissioners under any enactment as to the ascertainment of the value of goods.
(4) For the purpose of determining whether any goods would have been exempted from duty as mentioned in sub-paragraph (1)(c) above under section 36 of the Customs and Excise Act 1952 duty chargeable on them on a previous importation into the United Kingdom but not required to be paid shall be deemed not to have been chargeable.
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 learn- ing or art or with the promotion of any sport, and not intended
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