# The Customs Duties and Agricultural Levies (Goods for Free Circulation) Regulations 1977, Regulation 4

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

...Levies shall be chargeable on goods to which these Regulations apply and the amounts thereof shall be calculated by reference to either—
(a) ...levies from which inward processing relief was granted in another member State; or
(b) in the case of goods specified in Regulation 3(a)(ii),(iii) and (b) and which are removed from warehouse in the United Kingdom or withdrawn from exportation, the rates applicable to those goods at the time they are put on the market or destroyed, provided that the Commissioners are satisfied that the amount thereof is at least equal to the amount ascertained in accordance with paragraph (a) hereof.

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Source: https://www.legislation.gov.uk/uksi/1977/1404/regulation/4 (the official version)
Page: https://openlegislation.uk/customs-duties-and-agricultural-levies-goods-for-free-circulation-regulations-1977/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.