{
  "url": "https://openlegislation.uk/customs-duties-and-agricultural-levies-goods-for-free-circulation-regulations-1977/regulation-5",
  "json_url": "https://openlegislation.uk/customs-duties-and-agricultural-levies-goods-for-free-circulation-regulations-1977/regulation-5.json",
  "legislation": "uksi/1977/1404",
  "legislation_title": "The Customs Duties and Agricultural Levies (Goods for Free Circulation) Regulations 1977",
  "legislation_url": "https://openlegislation.uk/customs-duties-and-agricultural-levies-goods-for-free-circulation-regulations-1977",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "In the case of goods described in Regulation 3(a)(i) the provisions of the Inward Processing Relief Regulations 1977 shall apply, except that for the basis of calculation set out in Regulation 5(2) of those Regulations and any references thereto there shall be substituted the basis set out in Regulation 4(a) of these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 12.9.1977, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "(1977 II, p. 2539)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1977/1404/regulation/5",
    "retrieved_at": "2026-10-29T19:50:32.095724+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}