Regulation 18
(1)
In the case of goods of a description contained in the Schedule hereto, the Commissioners may permit an authorised person—
(a)
to export such goods outside the Community or to put them to a use other than that prescribed if they consider such permission justified by economic reasons; and
(b)
to destroy such goods where he is unable to put them to the prescribed use on account of reasons relating to his circumstances or to the goods.
(2)
Where such goods—
(a)
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; and
(b)
are permitted to be exported, the uncollected import duties shall not be payable.