CUSTOMS AND EXCISE 1 These Regulations may be cited as the Customs Duties and Agricultural Levies (Goods for Free Circulation) Regulations 1977. They shall come into operation on 12th September 1977 and have effect in relation to goods imported into the United Kingdom on or after 1st July 1977. 2 1 In these Regulations— “ Community transit external procedure ” means the procedure for external Community transit laid down by Regulation ( EEC ) 222/77 ; “ outside the European Union ” means outside the Customs territory of the European Union , or in the case of goods covered by the ECSC Treaty or the Euratom Treaty, outside the territories to which the Treaty constituting the Community in question applies , as the case may be. 2 The Interpretation Act 1889 shall apply for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament. 3 These Regulations shall apply to goods not in free circulation and in respect of which inward processing relief had been granted by the competent authorities of another member State, and which were imported into the United Kingdom from that or another member State with a view to exportation outside the European Union , whether or not any further processing was to take place in the United Kingdom, and which a were entered in the United Kingdom for— i inward processing, or ii warehousing, or iii transit or transhipment, or b remained under the Community transit external procedure, and which are subsequently allowed by the Commissioners to be put on the market in the United Kingdom or destroyed, or otherwise cease to be subject to special arrangements involving the suspension of, or the giving of relief from, ... agricultural levies in another member State. 4 ...Levies shall be chargeable on goods to which these Regulations apply and the amounts thereof shall be calculated by reference to either— a ...levies from which inward processing relief was granted in another member State; or b in the case of goods specified in Regulation 3(a)(ii),(iii) and (b) and which are removed from warehouse in the United Kingdom or withdrawn from exportation, the rates applicable to those goods at the time they are put on the market or destroyed, provided that the Commissioners are satisfied that the amount thereof is at least equal to the amount ascertained in accordance with paragraph (a) hereof. 5 In the case of goods described in Regulation 3(a)(i) the provisions of the Inward Processing Relief Regulations 1977 shall apply, except that for the basis of calculation set out in Regulation 5(2) of those Regulations and any references thereto there shall be substituted the basis set out in Regulation 4(a) of these Regulations. 6 Where at any time any goods to which these Regulations apply are not produced or accounted for the Commissioners on request, ... levies in respect of the goods shall be payable in accordance with these Regulations as if they had been put on the market. 7 Notwithstanding the previous provisions of these Regulations, where goods to which these Regulations apply are destroyed with the permission of the Commissioners, or are in their opinion destroyed accidentally or by force majeure, and are deprived of all value, no ... levies shall be charged. H.F. Christopherson Commissioner of Customs and Excise King's Beam House Mark Lane London EC3R 7HE