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Customs (Import Deposits) Act 1968

As Enacted Cited authorities 20 Cited in Amendments 3 Related
Vincent
JurisdictionUK Non-devolved
Citation1968 c. 74
Year1968


Customs (Import Deposits)Act 1968

1968 CHAPTER 74

An Act to grant a new duty of customs repayable after a specified period.

[5th December 1968]

Most Gracious Sovereign,

We , Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be 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:—

S-1 Charge of import deposits.

1 Charge of import deposits.

(1) Subject to the provisions of this Act, there shall be charged on all goods imported into the United Kingdom a duty of customs, to be known as an import deposit, which, subject to subsection (11) of this section, shall be fifty per cent of the value of the goods.

(2) An import deposit shall become repayable to the person by whom it was paid at the end of a period of 180 days beginning with the day on which it was paid; and where the entry of any goods names a person as having paid the import deposit in respect thereof, payment by the Commissioners to that person shall be a complete discharge of their liability under this subsection in respect of the import deposit paid on those goods.

(3) The import deposit chargeable on any goods shall be payable in addition to any other duty of customs for the time being chargeable thereon and, notwithstanding the provisions of section 3(1) of the Import Duties Act 1958 or of any other provision contained in an Act other than this Act, the charge of import deposit shall not affect liability to customs duty chargeable under any other enactment or the amount of any such duty.

(4) Without prejudice to subsection (3) above, the definition of ‘revenue duty’ in Article 2(5) of the Import Duties (General) (No. 4) Order 1968 (under which duty under the Import Duties Act 1958 is, in certain cases, only chargeable so far as the relevant rate of duty exceeds the revenue duty) shall not include any import deposit.

(5) Notwithstanding paragraph 2(b ) of Schedule 2 to the Purchase Tax Act 1963 , wholesale value for the purposes of purchase tax shall be arrived at without taking account of import deposit, and the charge of import deposit shall not affect liability to purchase tax under Group 35 in Part I of Schedule 1 to the Purchase Tax Act 1963 (which charges manufactured beverages but excludes those chargeable with any duty of customs specifically charged on spirits, beer, or wine and preparations thereof).

(6) Section 259 of the Customs and Excise Act 1952 (duties in respect of dutiable parts or ingredients) shall not have effect in relation to any import deposit.

(7) Section 273(3) of the said Act of 1952 (disregard of fractions of a penny) shall apply for the purpose of calculating the amount of any import deposit as if fractions of a pound were substituted for fractions of a penny.

(8) Import deposit in respect of goods entered for warehousing shall become chargeable at the time when, under section 28(2) of the Customs and Excise Act 1952, the goods are so entered for warehousing; and, so far as relates to import deposit—

(a ) section 34(2)(a ) of that Act (incidence of duty) shall apply to goods so entered for warehousing as if they were goods entered for home use, and to the exclusion of section 88 and section 34(2)(b ) of that Act (under which the incidence of duty is in general determined as at the time of removal from warehouse), and

(b ) section 196 of that Act (time of payment of duty on hydrocarbon oils removed to a refinery), and section 6(1)(2) of the Finance Act 1964 (delivery of hydrocarbon oils for home use without payment of duty) shall not apply.

(9) Section 9 of the Finance Act 1961 (power to introduce surcharges or rebates in respect of customs and excise duties) shall not apply to any import deposit.

(10) Section 10 of the Finance Act 1901 (under which the burden of a new duty imposed on a seller under a contract made before the new duty takes effect may, in the absence of agreement to the contrary, be transferred to the buyer) shall not apply to any import deposit.

(11) The Treasury may by order made by statutory instrument, subject to annulment in pursuance of a resolution of the Commons House of Parliament, provide, either as respects import deposits generally or as respects import deposits payable in respect of any specified description of goods, that the amount thereof shall be reduced from the percentage of the value of the goods specified in subsection (1) of this section, or obtaining by virtue of a previous order made under this subsection, to such lesser percentage as may be specified in the order.

(12) This section shall have effect as from 27th November 1968.

S-2 Exemptions and reliefs.

2 Exemptions and reliefs.

(1) No import deposit shall be payable in respect of any goods which are entered for home use or for warehousing if their value, together with that of any other goods comprised in the same entry (excluding goods exempt apart from this subsection from the payment of import deposit), does not exceed fifty pounds.

(2) No import deposit shall be payable, in the case of a person entering the United Kingdom, in respect of any of his personal effects, whether or not carried with him or contained in his accompanied baggage.

(3) No import deposit shall be payable in respect of goods of the descriptions specified in Schedule 1 to this Act (being goods classified in accordance with the Customs Tariff 1959).

(4) The Treasury may by order made by statutory instrument, subject to annulment in pursuance of a resolution of the Commons House of Parliament, add to Schedule 1 to this Act any description of goods specified in the order.

(5) Subject to subsection (4) of this section, Schedule 1 to this Act shall be construed in accordance with the interpretative provisions at the end of that Schedule.

(6) Schedule 2 to this Act (which authorises the giving of certain reliefs) shall apply for the purposes of this Act.

S-3 Short title, interpretation extent and duration.

3 Short title, interpretation extent and duration.

(1) This Act may be cited as the Customs (Import Deposits) Act 1968 .

(2) This Act shall be construed as one with the Customs and Excise Act 1952 .

(3) It is hereby declared that this Act extends to Northern Ireland.

(4) Duty under section 1 of this Act shall cease to be in force at the expiration of a period of one year beginning with the date on which this Act is passed, or at such earlier time as the Treasury may appoint by order in a statutory instrument laid before the Commons House of Parliament.

(5) Where, under Schedule 2 to this Act or under any other provision of the Customs Acts, import deposit has been remitted or repaid subject to a liability to pay the import deposit if any conditions or restrictions are not observed, subsection (4) above shall not affect that liability.

S C H E D U L E S

SCHEDULE 1

Exempted Goods

Description of goods (employing the Customs Tariff 1959)

Title of tariff chapter, or summary of tariff heading
Chapter 1 (all headings) Live animals.
Chapter 2 (all headings) Meat and edible meat offals.
Chapter 3 (all headings) Fish, crustaceans and molluscs.
Chapter 4 (all headings)

Dairy produce; birds' eggs; natural honey.
Chapter 5 (all headings)

Products of animal origin, not elsewhere specified or included.
Chapter 7 (all headings)

Edible vegetables and certain roots and tubers.
Chapter 8 (all headings)

Edible fruit and nuts; peel of melons or citrus fruit.
Chapter 9 (all headings) Coffee, tea, mat and spices.
Chapter 10 (all headings) Cereals.
Chapter 11 (all headings)

Products of the milling industry; malt and starches; gluten; inulin.
Chapter 12 (all headings)

Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial and medical plants; straw and fodder.
Chapter 13 (all headings)

Raw vegetable materials of a kind suitable for use in dyeing or in tanning; lacs; gums, resins and other vegetable saps and extracts.
Chapter 14 (all headings)

Vegetable plaiting and carving materials; vegetable products not elsewhere specified or included.
Chapter 15 (all headings)

Animal and vegetable fats and oils and their cleavage products; prepared edible rats; animal and vegetable waxes.
Chapter 16 (all headings)

Preparations of meat, of fish, of crustaceans or molluscs.
Chapter 17 (all headings) Sugars and sugar confectionery.
Chapter 18 (all headings) Cocoa and cocoa preparations.
Chapter 19 (all headings)

Preparations of cereals, flour or starch; pastrycooks' products.
Chapter 20 (all headings)

Preparations of vegetables, fruit or other parts of plants.
Chapter 21 (all headings) Miscellaneous edible preparations.
22.10 Vinegar and substitutes for vinegar.
Chapter 23 (all headings)

Residues and waste from the food industries; prepared animal fodder.
24.01 Unmanufactured tobacco.
Chapter 25 (all headings)

Salt; sulphur; earths and stone; plastering materials, lime and cement.
Chapter 26 (all headings) Metallic ores, slag and ash.

Description of goods (employing the Customs Tariff 1959)

Title of tariff chapter, or summary of tariff heading
Chapter 27 (all headings)

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

Bromine and iodine within 28.01.

Silicon, selenium and tellurium within 28.04.
Mercury within 28.05

Arsenic trioxide within 28.11.
31.01 Guano.

Natural sodium nitrate within 31.02.
Basic slag within 31.03.

All goods within 31.04 except potassium chloride (analytical re - agent quality).

Fertilisers within 31.05 consisting solely...

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