# The Import Duties (End-Use Goods) Regulations 1977, Regulation 20


Waste and scrap necessarily resulting from the normal working or processing of end-use goods together with losses resulting from natural causes shall be regarded as goods which have been put to the prescribed use.

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Source: https://www.legislation.gov.uk/uksi/1977/2042/regulation/20 (the official version)
Page: https://openlegislation.uk/import-duties-end-use-goods-regulations-1977/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.