UK Statutory Instrument 1991 United Kingdom

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

At a glance

What's here

3 compliance obligations

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Manufacturer 3

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.art010

Records and information

  • Keep records of imported goods for testing and allow HMRC access Manufacturer
s.art011

Transfer of goods

  • Notify HMRC before transferring duty-relieved goods to a non-employee Manufacturer
s.art012

Notification at end of test etc.

  • Notify HMRC when testing is finished and propose disposal of leftover goods Manufacturer
Browse 9 other sections — procedural / definitional / commencement
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

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