Customs Duties (Standard Exchange Relief) Regulations 1979
| Jurisdiction | UK Non-devolved |
| Citation | SI 1979/554 |
| Year | 1979 |
1979 No. 554
CUSTOMS AND EXCISE
The Customs Duties (Standard Exchange Relief) Regulations 197918thMay 1979
21stMay 1979
11thJune 1979
The Secretary of State, in exercise of the powers conferred on him by section 2 of the Customs and Excise Duties (General Reliefs) Act 1979(a) and of all other powers enabling him in that behalf, hereby makes the following Regulations:—
Citation, operation, interpretation
1.—(1) These Regulations may be cited as the Customs Duties (Standard Exchange Relief) Regulations 1979 and shall come into operation on 11th June 1979.
(2) In these Regulations, unless the context otherwise requires—
"agricultural products" means the products listed in Annex II to the EEC Treaty, as amended(b);
"authorisation" means a general or special authorisation granted by the Commissioners authorising standard exchange relief;
"Commissioners" means the Commissioners of Customs and Excise;
"export goods" means goods exported from the United Kingdom to a destination outside the Community for repair;
"outside the Community" means outside the Customs territory of the European Economic Community(c) or, in the case of goods covered by the ECSC Treaty or the Euratom Treaty, outside the territories to which the Treaty constituting the Community in question applies(d), as the case may be, and "within the Community" shall be interpreted accordingly;
"outward processing relief authorisation" means an authorisation within the meaning of the Outward Processing Relief Regulations 1979(e);
"repair" includes restoring goods to their original condition and putting them in order.
(3) References in these Regulations to standard exchange relief are references to relief in accordance with these Regulations whereby goods may be imported into the United Kingdom wholly or partly free of customs duties as replacements (hereinafter referred to as "replacements") for export goods.
(a) 1979 c. 3.
(b) Regulation No. 7a, 18.12.59 (O.J. No. 7, 30.1.61, p. 71/61; O.J./SE 1959–1962, p. 68).
(c) See Regulation (EEC) 1496/68 (O.J. No. L238, 28.9.68, p. 1; O.J./SE 1968 (II), p. 436) and Annex I to the Treaty concerning United Kingdom accession to the Community as adjusted by Council Decision of 1.1.73 (O.J. No. L2, 1.1.73, p. 1).
(d) See Article 79 (ECSC Treaty) and 198 (Euratom Treaty).
(e) S.I. 1979/555.
(4) References in these Regulations to prior importation are references to importation of the replacements before the exportation of the export goods.
2.—(1) These Regulations shall apply only if the export goods at the time of exportation satisfied the conditions in Articles 9(2) and 10(1) of the EEC Treaty.
(2) These Regulations shall not apply if the export goods are agricultural products or products which are processed from agricultural products and are the subject of arrangements under Article 235 of the EEC Treaty.
Authorisation of Relief
3.—(1) In the case of goods to be exported from the United Kingdom with a view to standard exchange relief being granted, any person established within the Community who is to have the repair carried out may make a written application to the Commissioners for an authorisation.
(2) Where a person to whom an outward processing relief...
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