The Customs and Excise (Deferred Payment) (RAF Airfields and Offshore Installations) (No. 2) Regulations 1988

• Citation: S.I. 1988/1898
• Sections: 6

Section 1

These Regulations may be cited as the Customs and Excise (Deferred Payment) (RAF Airfields and Offshore Installations) (No. 2) Regulations 1988 and shall come into force on 21st November 1988.

Section 2

In these Regulations“the Act” shall mean the Customs and Excise Management Act 1979.

Section 3

Subject to the following conditions, a passenger of an aircraft entering the United Kingdom from an offshore gas or oil installation or arriving at a Royal Air Force airfield shall be granted deferment of any customs or excise duties payable immediately, apart from these Regulations, on goods contained in his baggage or carried with him—

(a) directions made by the Commissioners under section 78 of the Act as to the form and manner of his declaration of the goods shall be complied with;

(b) he shall pay to the Commissioners any duty so deferred by the 15th day of the month following his arrival from the installation or at the airfield but, where an earlier time is specified in a notice of demand served on him by the Commissioners, he shall pay such duty by such earlier time; and

(c) the owner or operator of the gas or oil installation shall provide the Commissioners with such security as the Commissioners consider adequate for the purposes of these Regulations.

Section 4

In order, solely, to enable the passenger to remove the goods without payment of duty, for the purposes of section 43(1) of the Act duty deferred in accordance with these Regulations shall be treated as paid at the time the goods are landed.

Section 5

These Regulations shall not apply to a person approved for duty deferment purposes under any Regulations made by the Commissioners under sections 45(1) or 127A of the Act other than these Regulations.

Section 6

The Customs and Excise (Deferred Payment) (RAF Airfields and Offshore Installations) Regulations 1988 are revoked.