# The Import Duties (End-Use Goods) Regulations 1977, Regulation 14


An authorised person may transfer end-use goods before they have been put to the prescribed use provided the transferee is also an authorised person, and the transferee shall be responsible for the observance of all obligations and conditions imposed by or under these Regulations as from the date of transfer.

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Source: https://www.legislation.gov.uk/uksi/1977/2042/regulation/14 (the official version)
Page: https://openlegislation.uk/import-duties-end-use-goods-regulations-1977/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.