# The Customs Duties and Agricultural Levies (Goods for Free Circulation) Regulations 1977, Regulation 7

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

Notwithstanding the previous provisions of these Regulations, where goods to which these Regulations apply are destroyed with the permission of the Commissioners, or are in their opinion destroyed accidentally or by force majeure, and are deprived of all value, no ... levies shall be charged.

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Source: https://www.legislation.gov.uk/uksi/1977/1404/regulation/7 (the official version)
Page: https://openlegislation.uk/customs-duties-and-agricultural-levies-goods-for-free-circulation-regulations-1977/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.