Section 10 | Additional provisions as to charge of duties, and relief at commencement etc. of charge.

(1)Any duty chargeable under this Act on any goods shall be chargeable in addition to any other duty (whether of customs or excise) for the time being chargeable thereon and, notwithstanding any other enactment (including, unless the contrary is expressly provided, any future enactment), the charge of duty under this Act shall not affect liability to customs duty chargeable under any other Act or the amount of any such duty.^F1

(2)Repealed^F2

(3)A duty under this Act—

(a)may be made chargeable by reference to value or to weight or other measure of quantity;

(b)may be imposed, varied or removed for any period or periods, whether continuous or not, or without limit of period;

(c)may be made chargeable at different rates for different periods.

(4)In connection with the commencement, variation or termination of a duty under this Act, the order relating to the duty may include provisions authorising repayments in respect of duty where it is shown that the prescribed conditions are fulfilled.

(5)Repealed^F2