# The Free Zone Regulations 1984, Regulation 18: Payment of duty etc on goods to remain in free zone after entry


(1) Where goods are entered under regulation 17, any customs duty and agricultural levy chargeable thereon shall be paid at the time the entry is delivered.
(2) As an exception to paragraph (1) above, where the goods are entered for free circulation, tax on importation shall not be paid at the time customs duty is paid.

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Source: https://www.legislation.gov.uk/uksi/1984/1177/regulation/18 (the official version)
Page: https://openlegislation.uk/free-zone-regulations-1984/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.