§ (1) In subsection (4) of section six of the Import Duties Act, 1958 (under which a direction giving exemption from duty is to be 398 of no effect if the goods have been removed from Customs control without due notice to the Commissioners), for the words"be of no effect" there shall be substituted the words"have effect to such extent (if any) as the Commissioners of Customs and Excise (hereinafter referred to as 'the Commissioners') may allow".
§ (2) In subsection (3) of section seven of the said Act of 1958 (under which the Commissioners shall not exercise their power under that section of remitting or repaying duty except on a written application made by the importer before the articles are released from Customs control) after the word"importer" there shall be inserted the words" and an application for the exercise of that power must, except where the Commissioners otherwise allow, be made".—[Mr. Barber.]
§ Brought up, and read the First time.
§ Mr. BarberI beg to move, That the Clause be read a Second time.
This Clause is a corollary to Clause 72 of the Bill as it stands. The House will remember that Clause 72 extends to Purchase Tax certain import duty reliefs. The purpose of the new Clause is to secure that the discretion that is conferred by subsection (2) of Clause 72 to accept belated claims for relief from Purchase Tax—that is, claims after goods have been released from Customs controls—should apply to relief from import duty. It is a minor Amendment, the primary purpose of which is to keep in line claims for relief from import duty and Purchase Tax, and will obviously be of advantage to those who make the claims.
§ Question put and agreed to.
§ Clause read a Second time, and added to the Bill.