Delivery for exportation
61AA Delivery for exportation
For the purposes of this Act, excisable goods, other than goods delivered to a person under section 61D(2), are not taken to have been delivered for exportation until they are brought into a place that is a prescribed place for the purposes of paragraph 30(1)(d) of the Customs Act 1901 for export.
For the purposes of this Act excisable goods delivered to a person under subsection 61D(2) are taken to have been delivered for exportation at the time when they are received by that person.
This provision refers to the regulations (prescribed place
). Made under this Act:
- Excise (Alcoholic Strength of Excisable Goods) Determination 2019 · Legislative Instrument · under s 65
- Excise (Prescribed Condensate Production Area) By-Law 2022 · Legislative Instrument · under s 165
- Excise (Spirit blending exemptions) Determination 2020 (No.1) · Legislative Instrument · under s 77FM(3)
2 more instruments made under this Act are listed on the Act’s overview.
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