Regulation 9

For Regulation 8 there shall be substituted the following Regulation:—

“8

Without prejudice to Regulation 6, for the purposes of—

(a)

sections 34(1) and 260(1) of the Customs and Excise Act 1952^f1 and the Warehousing Regulations 1975^f2; and

(b)

any relief by way of repayment or suspension of customs duty, or agricultural levy falling to be treated as such, under—

(i)

the Inward Processing Relief Regulations 1977^f3,

(ii)

The Customs Duties and Agricultural Levies (Goods for Free Circulation) Regulations 1977^f4,

(iii)

Regulation 4 of the Import Duties (Outward Processing Relief) Regulations 1976^f5, and

(iv)

Article 4 of the Agricultural Levies (Outward Processing Relief) Order 1976^f6

duty shall be deemed to have been paid at the time when deferment thereof was granted.”