# The Customs Duties and Agricultural Levies (Goods for Free Circulation) Regulations 1977, Note: Explanatory note

Extent: E+W+S+N.I.

These Regulations come into operation on 12th September 1977. They apply to goods, not in free circulation in another member State, on which the customs duties and agricultural levies had been suspended under inward processing relief arrangements. When such goods are imported into the United Kingdom and are intended for exportation outside the Community, but instead of being exported are put on the market within the United Kingdom or destroyed, the suspended duty becomes payable in the United Kingdom.
The Regulations implement in United Kingdom law Articles 14, 15 and 16 of Council Directive No. 69/73/EEC on “the harmonisation of provisions laid down by law, regulation or administrative action in respect of inward processing” and Directive 73/95/EEC as last amended by Directive 75/681/EEC.
Regulation 1 provides for the Regulations to apply to goods imported into the United Kingdom on or after 1st July 1977.
Regulation 2 defines terms used in these Regulations.
Regulation 3 sets out the goods to which the Regulations apply.
Regulation 4 is the charging provision and sets out the basis for calculating duties of customs and levies on the goods as either the duties or levies originally suspended in another member State, or, for goods entered for warehousing, or in transit or transhipment, the duties or levies applicable to those goods at the time of diversion to the market within the United Kingdom, provided that the amount thereof is at least equal to the suspended duties or levies.
Regulation 5 applies the provisions of the Inward Processing Relief Regulations 1977 to goods covered by these Regulations which are entered for inward processing in the United Kingdom with the modification that the basis for calculating the amount chargeable shall be the duties or levies relieved in another member State instead of the duties or levies relieved in the United Kingdom.
Regulation 6 provides that where the goods are not accounted for, duties and levies are payable as if they had been put on the market.
Regulation 7 enables the Commissioners to remit duties or levies when goods are destroyed with their permission, accidentally or by force majeure and have no value.

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Source: https://www.legislation.gov.uk/uksi/1977/1404/note (the official version)
Page: https://openlegislation.uk/customs-duties-and-agricultural-levies-goods-for-free-circulation-regulations-1977/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.