UK Statutory Instrument SI 1991/2089 United Kingdom

The Excise Duties (Goods Imported for Testing, etc) Relief Order 1991

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Manufacturer3

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Manufacturer — also bound by 502 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.art010 Records and information Regulated
  • Keep records of imported goods for testing and allow HMRC accessManufacturer
s.art011 Transfer of goods Regulated
  • Notify HMRC before transferring duty-relieved goods to a non-employeeManufacturer
s.art012 Notification at end of test etc. Regulated
  • Notify HMRC when testing is finished and propose disposal of leftover goodsManufacturer
9 other provisions — procedural and definitional
s.art001 Citation
s.art002 Scope of relief
s.art003 Excepted cases
s.art004 Notice before importation
s.art005 Entry
s.art006 Security
s.art007 Conditions
s.art008 Purpose to be fulfilled
s.art009 Goods remaining

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.