Customs and Excise Duties (General Reliefs) Act 1979

The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3) is an act of the Parliament of the United Kingdom that consolidated certain enactments relating to reliefs and exemptions from customs and excise duties in the United Kingdom.

Provisions Repealed enactments Section 19(2) of the act repealed 11 enactments and revoked 4 instruments, listed in parts I and II of schedule 3 to the act, respectively.

+Part I – Enactments repealedCitationShort titleExtent of repeal15 & 16 Geo. 6 & 1 Eliz. 2. c. 44Customs and Excise Act 1952Sections 35 to 37 and 41 to 43.Section 272.Sections 309(1), (3) and (4) and 310.6 & 7 Eliz. 2. c. 6Import Duties Act 1958Sections 4, 5 and 6.Section 10(1).Sections 12(4) and 13.Sections 15 and 16.In Schedule 3, paragraphs 4, 5 and 8.In Schedule 4, paragraph 2.8 & 9 Eliz. 2. c. 44Finance Act 1960Section 10(1).1967 c. 54Finance Act 1967Section 2.1968 c. 44Finance Act 1968Section 7.1969 c. 32Finance Act 1969Section 54.1972 c. 41Finance Act 1972Section 55(2) and (3).1972 c. 68European Communities Act 1972In section 5, subsections (5), (6) and (6A).In Schedule 4, paragraph 1.1975 c. 45Finance (No. 2) Act 1975In Schedule 3, paragraphs 10, 11 and 13.1977 c. 36Finance Act 1977Section 12.1978 c. 42Finance Act 1978Section 6(8).In Schedule 12, paragraphs 9, 10, 15, 19(7)(d), 20, 25 and 26.

+Part II – Regulations revokedCitationTitleExtent of revocationSI 1976/2130Customs Duties (ECSC) Relief Regulations 1976All the regulations.SI 1977/910Inward Processing Relief Regulations 1977Regulation 7(1).SI 1977/1785Customs and Excise (Relief for Returned Goods) Regulations 1977All the regulations.SI 1978/1148Customs Duties (Inward and Outward Processing Relief) Regulations 1978Regulation 2.

Subsequent developments Sections 1 to 5 and section 14 of the act were repealed by schedule 7 to the Taxation (Cross-border Trade) Act 2018, which came into force on 31 December 2020.

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