The Customs Duties and Agricultural Levies (Goods for Free Circulation) Regulations 1977
These Regulations come into operation on 12th September 1977. They apply to goods, not in free circulation in another member State, on which the customs duties and agricultural levies had been suspended under inward processing relief arrangements. When such goods are imported into the United Kingdom and are intended for exportation outside the Community, but instead of being exported are put on the market within the United Kingdom or destroyed, the suspended duty becomes payable in the United Kingdom.