Schedule 3, paragraph 1(8)

After the said subsection (8) there shall be inserted the following subsection— Nothing in subsection (7) or (8) above shall relieve any person who imports any article or substance from any duty in respect of anything which— in the case of an article designed outside the United Kingdom, was done by and in the course of any trade, profession or other undertaking carried on by, or was within the control of, the person who designed the article; or in the case of an article or substance manufactured outside the United Kingdom, was done by and in the course of any trade, profession or other undertaking carried on by, or was within the control of, the person who manufactured the article or substance.

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Source: legislation.gov.uk · retrieved 2026-07-30