Inward Processing Relief (Amendment) Regulations 1983
| Jurisdiction | UK Non-devolved |
| Citation | SI 1983/877 |
| Year | 1983 |
1983 No. 877
CUSTOMS AND EXCISE
The Inward Processing Relief (Amendment) Regulations 198322ndJune 1983
23rdJune 1983
1stJuly 1983
The Secretary of State, in exercise of the powers conferred on him by section 2(1) of the Customs and Excise Duties (General Relief) Act 1979(a) (as regards relief from Customs duties) and of all other powers enabling him in that behalf, and the Minister of Agriculture, Fisheries and Food and the Secretary of State, being Ministers designated(b) for the purposes of section 2(2) of the European Communities Act 1972(c) (as regards relief from agricultural levies) in exercise of the powers conferred on them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:—
1. These Regulations may be cited as the Inward Processing Relief (Amendment) Regulations 1983 and shall come into operation on 1st July 1983.
2. The Inward Processing Relief Regulations 1977(d) shall be amended as follows:—
(1) For Regulation 5(4) there shall be substituted the following:
"(4)(a) This paragraph applies to the compensating or intermediate products specified in column 2 of Schedule 2 hereto and which result from the processing operations described in column 3 of that Schedule and, with the permission of the Commissioners, to any other scrap, waste or residues.
(b) Where products to which this paragraph applies are with the permission of the Commissioners put on the market within the Community, any import duties and agricultural levies payable under this Regulation shall be calculated—
(i) on that quantity of the products which corresponds proportionally to the quantity of other compensating products exported, on the basis of the value and at the rate (if any) applicable to the products at the date on which they are put on the market, unless the person to whom the authorisation has been granted requests that the duty or levy shall be calculated in accordance with paragraphs (2) and (3); and
(ii) on the remainder of the products, in accordance with paragraphs (2) and (3).
(c) Where by virtue of sub-paragraph (b) any such products put on the market are free from import duty or agricultural levy, the value thereof shall be treated as nil for the purposes of the calculation referred to in paragraph (3)(b) (ii)."
(a) 1979 c.3.
(b) S.I. 1976/897.
(c) 1972 c.68.
(d) S.I. 1977/910.
(2) The Schedule to those Regulations shall be renumbered as "Schedule 1" and references to that Schedule shall be construed accordingly;
(3) The Schedule hereto shall be added to those Regulations as Schedule 2.
Paul Channon, Minister for Trade, Department of Trade and Industry.
17th June 1983.
In Witness whereof the Official Seal of the Minister of Agriculture, Fisheries and Food is hereunto affixed on 22nd June 1983.
Michael Jopling, Minister of Agriculture, Fisheries and Food.
Regulation 2(3)
SCHEDULE
Regulation 5(4)
SCHEDULE 2
Tariff heading and description Processing operations from
of the compensating products which they result
1 2 3
1. ex Chapter 2 Edible meat offals Any working or processing
2. ex 02.01 Off-cuts from operations shown in Cutting meat from animals of
column 3 Chapter 1 into portions
3. ex 03.01 Off-cuts from operations shown in Sawing frozen fillet blocks
column 3
4. ex 04.01 AI Whey Processing fresh milk
5. ex 04.02 AI Whey in powder, not containing Manufacture of lactose from con-
added sugar centrated whey
6. ex 04.05 A Un-fertilized eggs Incubation and hatching of day-
old chicks
7. 05.02 Pigs', hogs' and boars' bristles or Any working or processing
hair; badger hair and other brush
making hair; waste of such bristles
and hair
8. 05.03 Horsehair and horsehair waste, Any working or processing
whether or not put up on a layer or
between two layers of other
material
9. 05.04 Guts, bladders and stomachs of Slaughtering animals of Chapter 1
animals (other than fish) whole
and pieces thereof
10. 05.05 Fish waste Any working or...To continue reading
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