United Nations (Iraq) Reconstruction Regulations 2003

12 Application of Customs and Excise Act 1996 to items of cultural property

• (1) All the provisions of the Customs and Excise Act 1996 (except sections 209, 231(3)(b), 233(1)(c), 234, 235, 235C(b)(ii), 236(2) to (4), and 237(2)) extend and apply in relation to goods whose importation is prohibited by regulation 11(1) in all respects as if the importation of the goods were prohibited under section 54 of that Act.

  (2) All the provisions of the Customs and Excise Act 1996 (except sections 209, 231(3)(b), 233(1)(c), 234, 235, 235C(b)(ii), 236(2) to (4), and 237(2)) extend and apply in relation to goods whose exportation is prohibited by regulation 11(2) in all respects as if the exportation of the goods were prohibited under section 56 of that Act.

  (3) Despite subclauses (1) and (2), if any item of cultural property to which regulation 4(a) or (b) applies is property in which the Crown has title as forfeited goods, the item must—

  • (a) not be disposed of under section 237(2) of the Customs and Excise Act 1996; but

  • (b) instead be given by the Chief Executive of Customs to a person authorised in writing to receive it by the Secretary of Foreign Affairs.

  Regulation 12(1): amended, on 24 September 2009, by section 22 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).

  Regulation 12(2): amended, on 24 September 2009, by section 22 of the Customs and Excise Amendment Act (No 3) 2008 (2008 No 68).