
1 
These Regulations may be cited as the Customs and Excise (Repayment of Customs Duties) Regulations 1980 and shall come into operation on 1st January 1981.
2 
In section 123(1) of the Customs and Excise Management Act 1979 (repayment of duty where goods returned or destroyed by importer) for the words “duty of customs or excise” there shall be substituted the words “excise duty”.
B. H. Knox
Commissioner of Customs and Excise
King's Beam House
Mark Lane
London EC3R 7HE
1st December 1980