OpenLegislation

Regulation 2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In these Regulations—

  • “Commissioners” means the Commissioners of Customs and Excise;

  • “agricultural levies” means any taxes or charges, not being customs duties, provided for under the common agricultural policy or under any special arrangements which, pursuant to Article 235 of the EEC Treaty, are applicable to goods resulting from the processing of agricultural products;

  • “inward processing authorisation” and “inward processing relief arrangements”, for the purposes of Regulation 3, have the same meaning as in Council Regulation (EEC) No. 1999/85.