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The Customs Duties (Standard Exchange Relief and Outward Processing Relief) (Revocation) Regulations 1989
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- 1989 No. 116
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations revoke the Customs Duties (Standard Exchange Relief ) Regulations 1979 which provided for relief from customs duty on goods imported into the United Kingdom as replacements for goods exported from the United Kingdom to destinations outside the Community for repair.
They also revoke the Outward Processing Relief Regulations 1979 which provided for relief from customs duty and agricultural levy on goods imported into the United Kingdom after being temporarily exported from the United Kingdom or another member state to a destination outside the Community for working, processing or repair. They further revoke the Outward Processing Relief (Amendment) Regulations 1982 which amended the Outward Processing Relief Regulations 1979.
The revoked Regulations implemented in UK law the appropriate parts of Council Directive 76/119/EEC (O.J. L24, 30.1.76) and the Directives adopted for its implementation and of Directive 78/1018/EEC (O.J. L349, 13.12.78). These Directives were repealed, with effect from 1st January 1988, and replaced by Council Regulation (EEC) No. 2473/86 (O.J. No. L212, 2.8.86) which was implemented by Commission Regulation (EEC) No. 2458/87 (O.J. No. L230, 17.8.87).
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