Change 1 Article Choose an article Title and introductory text 1 Interpretation. 2 Application to hovercraft. 3 Application to pipe-lines. 4 Application to certain Crown aircraft. 5 Time of importation, exportation, etc. 6 Appointment and general duties of Commissioners, etc. 7 Privileges of Commissioners, etc. 8 Exercise of powers and performance of duties. 8A Disclosure of customs information 8B Co-operation with other customs services 9 General duties of Commissioners in relation to customs matters concerning the European Communities. 10 Disclosure by Commissioners of certain information as to imported goods. 11 Assistance to be rendered by police, etc. 12 Power to hold inquiries. 13 Unlawful assumption of character of officer, etc. 14 Failure to surrender commission, etc. 15 Bribery and collusion. 16 Obstruction of officers, etc. 17 Disposal of duties, etc. 18 Remuneration and expenses of Commissioners. 19 Appointment of ports, etc. 20 Approval of wharves 20A Approved wharves 20B Approval of aerodromes 21 Control of movement of aircraft, etc. into and out of the United Kingdom. 22 Approval of examination stations at regulated aerodromes 22A Examination stations 23 Control of movement of hovercraft. 24 Control of movement of goods by pipe-line. 25 Approval of temporary storage facilities 25A Temporary storage facilities 26 Power to regulate movements of goods into and out of United Kingdom by land. 27 Officers’ powers of boarding. 28 Officers’ powers of access, etc. 29 Officers’ powers of detention of ships, etc. 30 Control of movement of uncleared goods within or between port or airport and other places. 31 Control of movement of goods to and from inland clearance depot, etc. 32 Penalty for carrying away officers. 33 Power to inspect aircraft, aerodromes, railway vehicles and customs areas, records, etc. 34 Power to prevent flight of aircraft or departure of railway vehicles. 35 Report inwards. 35A Obligation to confirm making of Customs declaration: particular vehicle operators 36 Provisions as to Her Majesty’s ships, etc. 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37A Initial and supplementary entries. 37B Postponed entry. 37C Provisions supplementary to ss. 37A and 37B. 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38B Correction and cancellation of entry. 39 Entry of surplus stores. 40 Removal of chargeable goods to Queen’s warehouse. 41 Failure to comply with customs formalities. 42 Power to regulate unloading, removal, etc. of imported goods. 43 Excise duty on imported goods. 44 Exclusion of s. 43(1) for importers etc. keeping standing deposits. 45 Deferred payment of customs duty. 46 Goods to be warehoused without payment of duty. 47 Relief from payment of duty of goods entered for transit or transhipment. 48 Relief from payment of duty of goods temporarily imported. 49 Forfeiture of goods improperly imported. 50 Penalty for improper importation of goods. 51 Special provisions as to proof in Northern Ireland. 52 Meaning for this Part of “dutiable or restricted goods”. 52A Breach of applicable export provisions etc 53 Entry outwards of goods. 54 Acceptance of incomplete entry. 55 Correction and cancellation of entry. 56 Failure to export. 57 Delivery of entry by owner of exporting ship etc. 58 Simplified clearance procedure. 58A Local export control. 58B Provisions supplementary to ss. 58 and 58A. 58C Pipe-lines and export of ships and aircraft. 58D Operative date for Community purposes. 58E Authentication of Community customs documents. 60 Additional restrictions as to certain export goods. 60A Power to make regulations about stores 60B Failure to comply with regulations under section 60A 61 Supplementary provision relating to stores. 62 Information, documentation, etc. as to export goods. 63 Entry outwards of exporting ships. 64 Clearance outwards of vehicles. 65 Power to refuse or cancel clearance of vehicle. 66 Power to make regulations as to exportation, etc. 67 Offences in relation to exportation of goods. 68 Offences in relation to exportation of prohibited or restricted goods. 68A Offences in relation to agricultural levies. 68B Special provisions as to proof in Northern Ireland. 69 Meaning of “coasting ship” 70 Coasting trade—exceptional provisions. 71 Clearance of coasting ship and transire. 72 Additional powers of officers in relation to coasting ships. 73 Power to make regulations as to carriage of goods coastwise, etc. 74 Offences in connection with carriage of goods coastwise. 75 Explosives. 75A Records relating to importation and exportation. 75B Records relating to firearms 75C Records relating to goods subject to certain transit arrangements 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 Information in relation to goods imported or exported. 77A Information powers. 77B Information powers relating to firearms 77C Information powers relating to goods subject to certain transit arrangements 78 Customs and excise control of persons entering or leaving the United Kingdom. 79 Power to require evidence in support of information. 80 Power to require information or production of documents where origin of goods exported is evidenced .... 81 Power to regulate small craft. 82 Power to haul up revenue vessels, patrol coasts, etc. 83 Penalty for removing seals, etc. 84 Penalty for signalling to smugglers. 85 Penalty for interfering with revenue vessels, etc. 86 Special penalty where offender armed or disguised. 87 Penalty for offering goods for sale as smuggled goods. 88 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods. 89 Forfeiture of ship jettisoning cargo, etc. 90 Forfeiture of ship , railway vehicle or aircraft unable to account for missing cargo. 91 Ships failing to bring to. 92 Approval of warehouses. 93 Regulation of warehouses and warehoused goods. 94 Deficiency in warehoused goods. 95 Deficiency in goods occurring in course of removal from warehouse without payment of duty. 96 Deficiency in certain goods moved by pipe-line. 97 Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line. 98 Procedure on warehouse ceasing to be approved. 99 Provisions as to deposit in Queen’s warehouse. 100 General offences relating to warehouses and warehoused goods. 100A Designation of free zones. 100B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100F Powers of search. 100G Registered excise dealers and shippers. 100H Registered excise dealers and shippers regulations. 100J Contravention of regulations etc. 101 Excise licences. 102 Payment for excise licences by cheque. 103 Renewal of excise licences. 104 Transfer and removal of excise licence trades and licences. 105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 Power to require person carrying on excise licence trade to display sign. 108 Making of entries. 109 New or further entries of same premises. 110 Proof as to entries. 111 Offences in connection with entries. 112 Power of entry upon premises, etc. of revenue traders. 112A Section 112: supplementary powers 113 Power to search for concealed pipes, etc. 114 Power to prohibit use of certain substances in exciseable goods. 115 Power to keep specimen on premises of revenue traders. 116 Payment of excise duty by revenue traders. 116A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 Execution and distress against revenue traders. 118 Liability of ostensible owner or principal manager. 118A Duty of revenue traders to keep records. 118B Duty of revenue traders and others to furnish information and produce documents. 118BA Further duty to provide information and documents 118BB Inspection powers: goods-based duties 118BC Inspection powers: gaming duty and machine games duty 118BCA Inspection powers: betting duties and remote gaming duty 118BD Inspection powers: supplementary provision 118C Entry and search of premises and persons. 118D Order for access to recorded information, etc. 118E Procedure when documents etc. are removed. 118F Failure of officer to comply with requirements under section 118E. 118G Offences under Part IXA. 119 Delivery of imported goods on giving of security for duty. 120 Regulations for determining origin of goods. 121 Power to impose restrictions where duty depends on certain matters .... 122 Regulations where customs duty depends on use. 123 Repayment of duty where goods returned or destroyed by importer. 124 Forfeiture for breach of certain conditions. 125 Valuation of goods for purpose of ad valorem duties. 126 Charge of excise duty on manufactured or composite imported articles. 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127A Deferred payment of excise duty on goods. 128 Restriction of delivery of goods. 129 Power to remit or repay duty on denatured goods. 130 Power to remit or repay duty on goods lost or destroyed, etc. 131 Enforcement of bond in respect of goods removed without payment of excise duty. 132 Extension of drawback. 133 General provisions as to claims for drawback. 134 Drawback and allowance on goods damaged or destroyed after shipment. 135 Time limit on payment of drawback or allowance. 136 Offences in connection with claims for drawback, etc. 137 Recovery of excise duties and calculation of excise duties, drawbacks, etc. 137A Recovery of overpaid excise duty. 138 Provisions as to detention of persons. 139 Provisions as to detention, seizure and condemnation of goods, etc. 140 Forfeiture of spirits. 141 Forfeiture of ships, etc. used in connection with goods liable to forfeiture. 142 Special provision as to forfeiture of larger ships. 143 Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence. 144 Protection of officers, etc. in relation to seizure and detention of goods, etc. 145 Institution of proceedings. 146 Service of process. 146A Time limits for proceedings. 147 Proceedings for offences. 148 Place of trial for offences. 149 Non-payment of penalties, etc.: maximum terms of imprisonment. 150 Incidental provisions as to legal proceedings. 151 Application of penalties. 152 Powers of Commissioners to mitigate penalties, etc. 153 Proof of certain documents. 154 Proof of certain other matters. 155 Persons who may conduct proceedings. 156 Saving for outlying enactments of certain general provisions as to offences. 157 Bonds and security. 157A General information powers in relation to persons entering or leaving the United Kingdom 158 Power to require provision of facilities. 159 Power to examine and take account of goods. 160 Power to take samples. 160ZA Examination of goods and samples: supplementary 161 Power to search premises: writ of assistance. 161A Power to search premises: search warrant. 162 Power to enter land for or in connection with access to pipelines. 163 Power to search vehicles ... 163A Power to search articles. 164 Power to search persons. 164A Powers to search for cash 164B Power to scan for child sexual abuse images 165 Power to pay rewards. 166 Agents. 166A Regulations about movement of goods 166B Authorised economic operators 166C Regulations under sections 166A: further provision 167 Untrue declarations, etc. 168 Counterfeiting documents, etc. 169 False scales, etc. 170 Penalty for fraudulent evasion of duty, etc. 170A Offence of handling goods subject to unpaid excise duty. 170B Offence of taking preparatory steps for evasion of excise duty. 171 General provisions as to offences and penalties. 172 Regulations. 173 Directions. 174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 Scotland—special provisions. 176 Game licences. S.R. & O. 1908/844. 177 Consequential amendments, repeals and saving and transitional provisions. 178 Citation and commencement. SCHEDULE 1 Controlled Drugs: Variation of Punishments for Certain Offences under this Act SCHEDULE 2 Composite Goods:Supplementary Provisions as to Excise Duties and Drawbacks SCHEDULE 2A Supplementary provisions relating to the detention of things as liable to forfeiture SCHEDULE 3 Provisions Relating to Forfeiture SCHEDULE 4 Consequential Amendments SCHEDULE 5 Transitory Consequential Amendments of Enactments Relating to Purchase Tax SCHEDULE 6 REPEALS SCHEDULE 7 Saving and Transitional Provisions
What to do with it
As published
134 Drawback and allowance on goods damaged or destroyed after shipment.
(A1) This section applies only for the purposes of excise duty.
(1) Where it is proved to the satisfaction of the Commissioners that any goods after being duly shipped for exportation have been destroyed by accident on board the exporting ship or aircraft, any amount payable in respect of the goods by way of drawback, allowance or repayment of duty shall be payable in the same manner as if the goods had been exported to their destination.
(2) Where it is proved to the satisfaction of the Commissioners that any goods, after being duly shipped for exportation, have been materially damaged by accident on board the exporting ship or aircraft, and the goods are with the consent of and in accordance with any conditions imposed by the Commissioners relanded or unloaded again in or brought back into the United Kingdom and either abandoned to the Commissioners or destroyed, any amount payable in respect of the goods by way of drawback, allowance or repayment of duty shall be paid as if they had been duly exported and not so relanded, unloaded or brought back.
(3) Notwithstanding any provision of the Customs and Excise Acts 1979 or any other Act relating to the reimportation of exported goods, the person to whom any amount is payable or has been paid under subsection (2) above shall not be required to pay any duty in respect of any goods relanded, unloaded or brought back under that subsection.
Your wording
Your change, as a redline
134 Drawback and allowance on goods damaged or destroyed after shipment.
(A1) This section applies only for the purposes of excise duty.
(1) Where it is proved to the satisfaction of the Commissioners that any goods after being duly shipped for exportation have been destroyed by accident on board the exporting ship or aircraft, any amount payable in respect of the goods by way of drawback, allowance or repayment of duty shall be payable in the same manner as if the goods had been exported to their destination.
(2) Where it is proved to the satisfaction of the Commissioners that any goods, after being duly shipped for exportation, have been materially damaged by accident on board the exporting ship or aircraft, and the goods are with the consent of and in accordance with any conditions imposed by the Commissioners relanded or unloaded again in or brought back into the United Kingdom and either abandoned to the Commissioners or destroyed, any amount payable in respect of the goods by way of drawback, allowance or repayment of duty shall be paid as if they had been duly exported and not so relanded, unloaded or brought back.
(3) Notwithstanding any provision of the Customs and Excise Acts 1979 or any other Act relating to the reimportation of exported goods, the person to whom any amount is payable or has been paid under subsection (2) above shall not be required to pay any duty in respect of any goods relanded, unloaded or brought back under that subsection.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.