The Agricultural Levies (Export Control) Regulations 1988

• Citation: S.I. 1988/2135
• Sections: 4

Section 1 Title, commencement and interpretation

(1) These Regulations may be cited as the Agricultural Levies (Export Control) Regulations 1988 and shall come into force on 1st January 1989.

(2) In these Regulations–

“agricultural levy” means any tax or charge, not being a customs duty, chargeable under Community arrangements on agricultural products or on goods which are processed from agricultural products and are the subject of arrangements under Article 235 of the EEC Treaty;

“the Board” means the Intervention Board for Agricultural Produce;

and, without prejudice to paragraph (3) below, other expressions have the meaning that they have in the Customs and Excise Management Act 1979 .

(3) For the purposes of these Regulations “specified commodities” are products that are subject to the provisions of articles 39 to 46 of the EEC Treaty (which are listed in Annex II to that Treaty) and such goods processed from those products as are set out in Annexes B and C to Council Regulation (EEC) No. 3035/80 , as substituted by Commission Regulation (EEC) No. 4055/87 .

Section 2 Entry outwards of specified commodities

(1) Every specified commodity shall be entered before exportation, or shipment as stores for use on a voyage or flight to an eventual destination outside the United Kingdom and the Isle of Man, and accordingly shall be dutiable or restricted goods for the purposes of Part V of that Act by virtue of section 52(1)(f) thereof and shall be entered in the manner provided by section 53 of the Customs and Excise Management Act 1979 (which relates to entry outwards of goods).

(2) Nothing in paragraph (1) above shall be taken to require entry to be made of Community transit goods.

(3) Part V of the Customs and Excise Management Act 1979 shall apply to entries of goods under this regulation as they apply to entries of goods under section 53 of that Act.

(4) Exportation of a specified commodity, or its shipment as stores, other than in compliance with the requirements of section 53 or 58A of the Customs and Excise Management Act 1979 or the Commissioners' substituted requirements is prohibited.

Section 3 Security for levies

(1) Where, on the exportation of a specified commodity, a payment may become due to the Board in respect of agricultural levy, then before the exportation takes place, security for the payment shall be given to the satisfaction of the Board or, if the Commissioners in their discretion so permit and subject to any conditions they may impose, to the satisfaction of the Commissioners.

(2) Exportation of a specified commodity for which security is required under this regulation is prohibited unless that security has been given.

Section 4 Revocation

The Agricultural Levies (Export Control) Regulations 1983 are hereby revoked.