# The Import Duties (End-Use Goods) Regulations 1977, Regulation 15


An authorised person shall put end-use goods to their prescribed use within one year (or, in the case of goods of a description contained in the Schedule hereto, five years) from the making of entry, or removal from warehouse, or, if he is not the importer, the date of receipt thereof from another authorised trader, or within such further period as the Commissioners may allow on account of unavoidable accident, force majeure or reasons inherent in the processing of the goods within the said periods.

---
Source: https://www.legislation.gov.uk/uksi/1977/2042/regulation/15 (the official version)
Page: https://openlegislation.uk/import-duties-end-use-goods-regulations-1977/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.