European Free Trade Association Act 1960
| Jurisdiction | UK Non-devolved |
| Citation | 1960 c. 19 |
| Year | 1960 |
European Free Trade Association Act , 1960
(8 & 9 Eliz. 2) 19
An Act to make provision for matters arising out of the establishment of the European Free Trade Association or otherwise out of agreements relating to trade made with members of the Association; and to repeal the Dyestuffs (Import Regulation) Acts, 1920 and 1934.
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1 Rules for determining origin and place of consignment of goods.
(1) The Board of Trade may by regulations make provision as to the cases in which, in determining eligibility for any Convention rate of duty, goods are or are not to be treated as of Convention area origin, as to the time by reference to which, in determining eligibility as aforesaid, the question whether goods are to be so treated is to be decided, and as to the evidence which is to be required or is to be sufficient for the purpose of showing that goods are or are not to be so treated.
(2) Subject to the provisions of any regulations under this section, where, in connection with eligibility for a Convention rate of duty, any question arises whether goods are of Convention area origin, the Commissioners may require the importer of the goods to furnish to them, in such form as they may prescribe, proof of any statement made to them as to any fact necessary to determine that question; and if such proof is not furnished to their satisfaction, the question may be determined without regard to that statement.
(3) Regulations under this section may make different provisions for different purposes and in relation to goods of different descriptions.
(4) For the avoidance of doubt it is hereby declared that regulations under this section may make provision for determining in what cases produce of the sea, or goods produced or manufactured therefrom at sea, are to be treated as of Convention area origin.
(5) Nothing in subsections (2) to (4) of section twelve of the Import Duties Act, 1958 (which contain provisions, for the purposes of that Act and other purposes, similar to the foregoing provisions of this section) or in regulations made under the said subsection (2) shall apply for the purpose of determining whether goods are eligible for a Convention rate of duty.
2 Provisions as to Convention rates of duty where drawback etc. allowable.
(1) Notwithstanding anything in any enactment or order, goods may, in such circumstances or subject to such limitations as may be prescribed, be treated as not eligible for a Convention rate of duty on importation into the United Kingdom if—
(a ) drawback was allowable in connection with any exportation from any part of the Convention area of the goods or of articles used in the production or manufacture of the goods, and
(b ) the Commissioners are not satisfied that the drawback has not been and will not be allowed.
(2) Where on importation into the United Kingdom goods have been treated as eligible for a Convention rate of duty, and after their importation drawback allowable as aforesaid is allowed, the Commissioners may, in such circumstances as may be prescribed, recover from the importer the additional amount of duty which would have been chargeable on the importation of the goods if they had not been so treated.
(3) References in subsections (1) and (2) of this section to drawback include references to any prescribed remission or repayment of, or exemption from, duty chargeable on importation into any part of the Convention area.
(4) In this section ‘prescribed’ means prescribed by regulations made by the Board of Trade.
3 Verification of origin of exported goods.
(1) For the purpose of complying with any request made to the Commissioners or any other Government department, under arrangements made for the purposes of the Convention, to verify or investigate any certificate or other evidence relevant to the question whether any goods exported from, or produced or manufactured (directly or indirectly) from goods exported from, the United Kingdom are eligible in another part of the Convention area for a Convention rate of duty, the...
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