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Customs and Excise Act [Chapter 177] — Customs and Excise (General) Regulations 1980 (SI 310/80) — s 71(2)(a)(iv) of the Regulations — D "own funds" — borrowed money cannot constitute a person's "own funds".
In order to qualify for the rebate of customs duty allowed an immigrant under s 71 of the Customs and Excise (General) Regulations, 1980, it is necessary to establish that the goods purchased by the immigrant were purchased with "his own funds". This means that the funds must be owned by the immigrant, that is that he has earned them or been given them or acquired them in some other manner other than by borrowing.
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