{
  "url": "https://openlegislation.uk/inward-processing-relief-arrangements-customs-duties-and-agricultural-levies-regulations-1986/regulation-2",
  "json_url": "https://openlegislation.uk/inward-processing-relief-arrangements-customs-duties-and-agricultural-levies-regulations-1986/regulation-2.json",
  "legislation": "uksi/1986/2148",
  "legislation_title": "The Inward Processing Relief Arrangements (Customs Duties and Agricultural Levies) Regulations 1986",
  "legislation_url": "https://openlegislation.uk/inward-processing-relief-arrangements-customs-duties-and-agricultural-levies-regulations-1986",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In these Regulations—\n“Commissioners” means the Commissioners of Customs and Excise;\n“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;\n“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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2012/1809",
      "affecting_title": "The Treaty of Lisbon (Changes in Terminology or Numbering) Order 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/2148/regulation/2",
    "retrieved_at": "2026-10-29T16:36:20.357910+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}