Regulation 17

Where an authorised person is unable to put end-use goods (other than goods of a description contained in the Schedule hereto) to the prescribed use on account of reasons relating to his circumstances or to the goods, the Commissioners may permit him to export the said goods outside the Community or to destroy them under the supervision of the proper officer.

Where such goods are permitted to be exported or destroyed the uncollected import duties shall not be payable.

Where such goods are permitted to be destroyed, import duties shall be chargeable on any products resulting from the destruction thereof at the rates applicable thereto on the date of destruction.