# The Inward Processing Relief Arrangements (Customs Duties and Agricultural Levies) Regulations 1986, Regulation 3


Where in the case of any imported goods which are chargeable with customs duties or agricultural levies and are subject to an inward processing authorisation issued by the Commissioners—
(a) there has been a contravention of, or failure to comply with, any requirement contained in the authorisation other than one which, to the satisfaction of the Commissioners, had no significant effect; or
(b) the goods are unlawfully removed from customs charge; or
(c) an entry thereof for home use or free circulation is accepted,
the customs duties and agricultural levies—
(i) in respect of which relief was available by virtue of the inward processing relief arrangements, and
(ii) payable in pursuance of, and in accordance with, Council Regulation (EEC) 1999/85,
shall be paid forthwith.

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Source: https://www.legislation.gov.uk/uksi/1986/2148/regulation/3 (the official version)
Page: https://openlegislation.uk/inward-processing-relief-arrangements-customs-duties-and-agricultural-levies-regulations-1986/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.