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Application of subsidiary legislation under Customs Act 1960

Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order 1994

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—(1) The following provisions of the subsidiary legislation made under the Customs Act 1960 apply, with such modifications as are specified in this paragraph, in relation to tax chargeable on the importation of goods as they apply in relation to customs or excise duties:(a)regulations 7, 8, 14, 16, 31, 32, 33, 34, 35, 115(a), 115A, 116 and 117 of, and the First Schedule to, the Customs Regulations (Rg 2);(b)all provisions of the Customs (Customs Airports) Regulations (Rg 4);(c)all provisions of the Customs (Authorised Piers and Places) Regulations 2011;(d)all provisions of the Customs (Offices and Stations) Regulations (Rg 7);(e)regulation 2(a), (c) and (f) of the Customs (Composition of Offences) (Consolidation) Regulations (Cap. 70, Rg 10, 2002 Revised Edition);(f)paragraph 2(6) of the Customs (Duties) Order (O 4);(g)all provisions of the Customs (Permits to Remove Goods) Order (O 8) with the modification that the reference to dutiable goods in paragraph 2(a) thereof be read as a reference to goods subject to tax on the importation of such goods that are also dutiable goods for the purposes of the Customs Act 1960;(h)the Customs (Prohibition of Imports) Notification (N 1);(i)all provisions of the Customs (Miscellaneous Fees and Rates) Regulations 2012 (except items 4, 5 and 11(a), (b) and (c) of Part I of the Schedule to those Regulations) with the modification that such provisions apply to goods that are imported but in respect of which no customs duty or excise duty is chargeable.(2) The following provisions of the subsidiary legislation made under the Customs Act 1960 apply, with such modifications as are specified in this paragraph, in relation to any goods in respect of which tax on the importation thereof would be chargeable if the importation were not an exempt import, as they apply to goods in respect of which customs duty or excise duty is chargeable:(a)regulations 8, 14, 16, 31, 32, 33, 115(a), 116 and 117 of the Customs Regulations;(b)all provisions of the Customs (Customs Airports) Regulations;(c)all provisions of the Customs (Authorised Piers and Places) Regulations 2011;(d)all provisions of the Customs (Offices and Stations) Regulations;(e)regulation 2(a) and (c) of the Customs (Composition of Offences) (Consolidation) Regulations (Cap. 70, Rg 10, 2002 Revised Edition);(f)all provisions of the Customs (Miscellaneous Fees and Rates) Regulations 2012 (except items 4, 5 and 11(a), (b) and (c) of Part I of the Schedule to those Regulations) with the modification that such provisions apply to goods that are imported but in respect of which no customs duty or excise duty is chargeable.

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