Finance Act 1999

Goods shipped etc. as stores

10Goods for sale on board ships or aircraft

(1)For subsection (4) of section 1 of the [1979 c. 2.] Customs and Excise Management Act 1979 (goods for sale on board ships or aircraft to be treated as stores) there shall be substituted the following subsections—

“(4)Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—

(a)the goods are to be sold by retail either—

(i)in the course of a relevant journey, or

(ii)for consumption on board;

and

(b)the goods are not treated as exported by virtue of regulations under section 12 of the [1979 c. 3.] Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).

(4A)For the purposes of subsection (4) above a relevant journey is any journey beginning in the United Kingdom and having an immediate destination outside the member States.

(4B)In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.”

(2)This section shall be deemed to have come into force on 1st July 1999 but shall not have effect in relation to any shipment of goods before that date.

11Drawback of duty on shipment

(1)In section 2 of the [1992 c. 48.] Finance (No. 2) Act 1992 (power to provide for drawback of excise duty), in subsection (1), after “provision” there shall be inserted “(a)”, and after “Kingdom” there shall be inserted “; and

(b)conferring an entitlement to drawback of duty, in prescribed cases, on the shipment as stores, or warehousing in an excise warehouse for use as stores, of goods chargeable with duty”.

(2)In subsection (5) of that section, for ““goods” has the same meaning” there shall be substituted ““excise warehouse”, “goods”, “shipment”, “stores” and “warehousing” have the same meanings”.

(3)Section 132 of the Customs and Excise Management Act 1979 (extension of drawback to shipment, and warehousing for use, as stores) shall cease to have effect.

(4)Subsection (3) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.