Explanatory note

These Regulations, made under section 8 of the Finance Act 1977, provide for the control of goods eligible on importation for favourable tariff treatment by reason of their end-use (end-use relief). They come into force on 1st January 1978 when control of end-use reliefs is to be harmonised in the Community.

The Regulations are in five Parts:

Part I deals with definitions and other incidental matters.

Part II supplements directly applicable Economic Community instruments governing end-use reliefs by providing for matters, such as the content of records and form of notifications, which are under those instruments left to be determined by member States.

Part III sets out the control procedures for end-use goods covered by the European Coal and Steel Community Treaty. This Part applies to those goods the procedures contained in the Economic Community instruments listed in Regulation 3 of Part II, together with the supplementary provisions of Part II.

Part IV sets out the procedures necessary to implement the system of control provided by Community instruments for certain types of frozen beef intended for processing and on which total or partial suspension of levy has been claimed.

Part V provides for the amendments to and repeal in section 255A of the Customs and Excise Act 1952, which remove end-use goods from its scope, to take effect on 1st January 1978.