The Customs Duties (Deferred Payment) (Amendment) Regulations 1978

9.  For Regulation 8 there shall be substituted the following Regulation:—

   

“8.   Without prejudice to Regulation 6, for the purposes of—

(a) sections 34(1) and 260(1) of the Customs and Excise Act 1952(1) and the Warehousing Regulations 1975(2); and

(b) any relief by way of repayment or suspension of customs duty, or agricultural levy falling to be treated as such, under—

(i) the Inward Processing Relief Regulations 1977(3),

(ii) The Customs Duties and Agricultural Levies (Goods for Free Circulation) Regulations 1977(4),

(iii) Regulation 4 of the Import Duties (Outward Processing Relief) Regulations 1976(5), and

(iv) Article 4 of the Agricultural Levies (Outward Processing Relief) Order 1976(6)

duty shall be deemed to have been paid at the time when deferment thereof was granted.”

   

(1)

1952 c. 44.

(2)

S.I. 1975/1789.

(3)

S.I. 1977/910.

(4)

S.I. 1977/1404.

(5)

S.I. 1976/838.

(6)

S.I. 1976/901.