Regulation 3 I1

These Regulations shall apply to goods not in free circulation and in respect of which inward processing relief had been granted by the competent authorities of another member State, and which were imported into the United Kingdom from that or another member State with a view to exportation outside the F1European Union, whether or not any further processing was to take place in the United Kingdom, and which

and which are subsequently allowed by the Commissioners to be put on the market in the United Kingdom or destroyed, or otherwise cease to be subject to special arrangements involving the suspension of, or the giving of relief from, F2... agricultural levies in another member State.