EXPLANATORY NOTE
These Regulations, which come into operation on 1st January 1987, provide for the payment in certain circumstances of customs duties and agricultural levies in respect of goods which on their importation were previously relieved of duties and levies under inward processing relief arrangements.
The Regulations implement in UK law certain provisions of Council Directive No. 79/623/EEC on the harmonisation of provisions laid down by law, regulation or administrative action relating to customs debt. These were previously implemented by The Inward Processing Relief Regulations 1977 (S.I. 1977/910) which have been revoked with effect from 1st January 1987 by The Inward Processing Relief (Revocation) Regulations 1986 (S.I. 1986/2141).
Where goods are imported under an inward processing authorisation (which may be specific or general) issued by the Commissioners and there occurs a breach of any condition contained in that authorisation, an unlawful removal of those goods from customs charge, or a diversion of them to home use or free circulation the Regulations provide that duties and levies are to be paid forthwith.