SCHEDULE 2 Composite Goods: Supplementary Provisions as to Excise Duties and Drawbacks
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

SCHEDULE 2 Composite Goods: Supplementary Provisions as to Excise Duties and Drawbacks

Section 126(3)

Duties

1

(1)     Where under subsection (1) of the principal section imported goods of any class or description are chargeable with a duty of excise in respect of any article contained in the goods as a part or ingredient of them and it appears to the Treasury on the recommendation of the Commissioners that to charge the duty according to the quantity of the article used in the manufacture or preparation of the goods (as provided by the principal section) is inconvenient and of no material advantage to the revenue or to importers of goods of that class or description, then the Treasury may by order give a direction in relation to goods of that class or description under and in accordance with this paragraph.

(2)     An order under this paragraph may direct that in the case of goods of the class or description to which it applies the duty shall be calculated in such of the following ways as may be provided by the order, that is to say—

(a)     at a rate specified in the order by reference to the weight, quantity or value

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