Section 37

the goods being removed from a place under such customs control; or

the goods being made available while under such customs control,then (except for the purposes of section 18(1)(b)) all such supplies of the goods are disregarded for the purposes of this Act.

goods are produced or manufactured while under customs control in the customs territory in a place specified in a licence granted under section 63(1) of the Customs Act 1960 or such produced or manufactured goods are mixed, while under customs control in the customs territory, with imported goods; and

one or more supplies of the produced or manufactured goods, or those produced or manufactured goods mixed with imported goods, involve —

the goods being removed from a place under such customs control; or

the goods being made available while under such customs control,then —

all such supplies other than the last supply are, except where the contrary intention appears, disregarded for the purposes of this Act; and

the following apply in relation to the last supply:

the supply is treated for the purposes of this Act as taking place at the time the goods are removed from such customs control;

the value of the supply is treated as including any customs duty or excise duty to which the goods are subject;

the tax on the supply is payable at the duty point —

if the goods are subject to customs duty or excise duty, by the person required to pay any such duty, unless otherwise prescribed; and

if the goods are not subject to customs duty or excise duty, by the person by whom the goods are removed.

imported goods that are under customs control (called in this section the firstmentioned goods) are used to produce or manufacture other goods in the customs territory in a place specified in a licence granted under section 63(1) of the Customs Act 1960; and

no supplies of the other goods involve —

the other goods being removed from a place under such customs control; or

the other goods being made available while under such customs control,then, when the other goods are removed from customs control —

the firstmentioned goods are treated as having been removed from customs control at the time the other goods are produced or manufactured; and

the tax payable on the importation of the firstmentioned goods is payable at the duty point pertaining to the other goods —

if the other goods are subject to customs duty or excise duty, by the person who is required to pay the duty; and

if the other goods are not subject to customs duty or excise duty, by the person by whom the other goods are removed,unless otherwise prescribed.

the goods referred to in subsections (1), (2)(a) and (3)(a) are brought under customs control into the customs territory and are thereafter —

brought to any place from which they may not be removed except with the permission of the proper officer of customs (and by virtue of which the goods continue to remain under customs control); and

brought to that place for the purpose of the repair of, maintenance of or performance of any other similar service on the goods, or for the purpose of an auction, an exhibition or any other similar event involving the display of goods;

one or more supplies of the goods are made while they are in that place; and

the goods supplied are then removed directly from that place so as to be removed from customs control,those supplies are not disregarded for the purpose of this Act and are chargeable to tax in accordance with the provisions of this Act (other than this section).

provide that the goods referred to in subsection (1), (2)(a) or (3)(a) —

may be removed from customs control without payment of the tax in such circumstances as may be prescribed; and

for such tax to be accounted for together with the tax chargeable on the supply of goods or services;

provide for the licensing of warehouses or other places for the purposes of this section and such regulations may provide for the imposition of conditions thereon and the payment of any prescribed fee; and

prescribe anything which may be prescribed under this section.

as if they are dutiable goods; and

as if the reference to a licensed warehouse in section 3(2) of the Customs Act 1960 includes a warehouse or other place licensed under this section.

in the case of goods which are subject to customs duty or excise duty or both customs duty and excise duty, the time when the customs duty or excise duty takes effect, whichever is the earlier; or

in the case of goods which are not subject to either customs duty or excise duty, the time when the goods are removed from customs control.