The Import Duties (End-Use Goods) Regulations 1977

8.  Save as the Commissioners may otherwise allow, an authorised person shall without delay notify the proper officer in writing of—

(a) the date of arrival of end-use goods at his premises;

(b) particulars of any end-use goods lost or damaged in transit;

(c) completion of the prescribed use;

(d) particulars of any end-use goods which he has not put to the prescribed use within the respective periods laid down by the said EEC Regulations from—

(i) the making of entry, or

(ii) removal from warehouse, or

(iii) the date of receipt thereof;

(e) particulars of any end-use goods which he cannot put to the prescribed use on account of—

(i) reasons relating to his circumstances or to the goods, and

(ii) in the case of goods of a description contained in the Schedule hereto, economic reasons justified to the satisfaction of the Commissioners; and

(f) the delivery of end-use goods to a vessel not berthed at his premises.