# The Free Zone Regulations 1984, Regulation 21: Destruction of free zone goods


Subject to such conditions as the Commissioners may impose, free zone goods may be destroyed and no customs duty or agricultural levy shall be payable on them:
Provided that where any scrap or waste resulting from their destruction is entered for removal for home use, duty and levy shall be chargeable thereon in accordance with regulation 25.

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Source: https://www.legislation.gov.uk/uksi/1984/1177/regulation/21 (the official version)
Page: https://openlegislation.uk/free-zone-regulations-1984/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.