Explanatory note

These Regulations follow the implementation of Council Regulation (EEC) No. 1430/79 which provides for all the various situations in which repayment or remission of customs and other import duties or export duties may be allowed.

Section 123 of the Customs and Excise Management Act 1979, as amended by these Regulations, will continue to provide for situations in which repayment may be allowed in respect of excise duties and value added tax.