
1 
These Regulations may be cited as the Inward Processing Relief Arrangements (Customs Duties and Agricultural Levies) Regulations 1986 and shall come into operation on 1st January 1987.
2 
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.
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.
Philip Nash
Commissioner of Customs and Excise
3rd December 1986Alan Clark
Minister for Trade
Department of Trade and Industry
3rd December 1986In witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on the 4th December 1986.
Michael Jopling
Minister of Agriculture, Fisheries and Food
