The Customs and Excise (Repayment of Customs Duties) Regulations 1980

• Citation: S.I. 1980/1825
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Customs and Excise (Repayment of Customs Duties) Regulations 1980 and shall come into operation on 1st January 1981.

Section 2 Amendment of Customs and Excise Management Act 1979

In section 123(1) of the Customs and Excise Management Act 1979 (repayment of duty where goods returned or destroyed by importer) for the words “duty of customs or excise” there shall be substituted the words “excise duty” .