# The Customs and Excise (Deferred Payment) (RAF Airfields and Offshore Installations) Regulations 1988, Regulation 4


In order, solely, to enable the passenger to remove the goods without payment of duty, for the purposes of section 43(1) of the Act duty deferred in accordance with these Regulations shall be treated as paid at the time the goods are landed.

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Source: https://www.legislation.gov.uk/uksi/1988/1810/regulation/4 (the official version)
Page: https://openlegislation.uk/customs-and-excise-deferred-payment-raf-airfields-and-offshore-installations-regulations-1988/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.