Changes from adopted text to adopted text

Removed2. The amount of import duty shall not exceed that which would have been payable if the goods in question had been released for free circulation on the date on which they were placed under the temporary admission procedure.

RemovedSection 2 End-use

RemovedArticle 135 End-use procedure

Removed1. Under the end-use procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty that is provided in Union legislation on condition that the importer assigns the goods to a specific use.

Removed2. The conditions for placing goods under the end-use procedure shall be the following:

Removed(a) where required, an authorisation has been granted in accordance with Article 102;

Removed(b) the minimum data has been provided or made available to customs, which must include at least the importer responsible for the goods, the seller, the buyer, the manufacturer, the product supplier where this is different from the manufacturer, the responsible economic operator in the Union pursuant to Article 4 of Regulation (EU) 2019/1020 and Art. 16 of Regulation (EU) 2023/XXXX the value, the origin, the tariff classification and a description of the goods, the unique reference of the consignment and its location, and the list of relevant other legislation applied by the customs authorities on those goods;

Removed(c) any import duty or other charges due, including anti-dumping duties, countervailing duties or safeguard measures, shall be paid or guaranteed, unless the goods are the subject of a drawing request on a tariff quota;

Removed(d) the goods have arrived to the customs territory of the Union;

Removed(e) the goods comply with the relevant the other legislation applied by the customs authorities.

Removed3. Where the goods are at a production stage, which would allow economically the prescribed end-use only, the customs authorities may establish in the authorisation the conditions under which the goods shall be deemed to have been used for the purposes laid down in the Union legislation providing the duty exemption or reduced rate of duty.

Removed4. Where goods are suitable for repeated use and the customs authorities consider it appropriate in order to avoid abuse, customs supervision shall continue for a period not exceeding 2 years after the date of their first use for the purposes laid down in the Union legislation providing the duty exemption or reduced rate of duty.

Removed5. Customs supervision under the end-use procedure shall end in any of the following cases:

Removed(a) where the goods have been used for the purposes laid down in the Union legislation providing the duty exemption or reduced rate of duty;

Removed(b) where the goods have been taken out of the customs territory of the Union, destroyed or abandoned to the State;

Removed(c) where the goods have been used for purposes other than those laid down in the Union legislation providing the duty exemption or reduced duty rate and the applicable import duty has been paid.

Removed6. Where a rate of yield is required, Article 136 shall apply to the end-use procedure.

Removed7. Waste and scrap which result from the working or processing of goods according to the prescribed end-use and losses due to natural wastage shall be considered as goods assigned to the prescribed end-use.

Removed8. Waste and scrap resulting from the destruction of goods placed under the end-use procedure shall be deemed to be placed under the customs warehousing procedure.

RemovedChapter 5 Processing

RemovedSection 1 General provisions

RemovedArticle 136 Rate of yield

RemovedExcept where a rate of yield has been specified in Union legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such rate.

RemovedThe rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Article 10.

RemovedSection 2 Inward processing

RemovedArticle 137 Scope

Removed1. Without prejudice to Article 109, under the inward processing procedure non-Union goods may be used in the customs territory of the Union in one or more processing operations without such goods being subject to any of the following:

Removed(a) import duty or other charges including anti-dumping duties, countervailing duties or safeguard measures;

Removed(b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.

Removed2. The conditions for placing goods under the inward processing procedure shall be the following:

Removed(a) where required, an authorisation has been granted in accordance with Article 102, for one of the uses referred to in paragraph 3 of this Article;

Removed(b) the minimum data has been provided or made available to customs, which must include at least the importer responsible for the goods, the seller, the buyer, the manufacturer, the value, the origin, the tariff classification and a description of the goods and their location, and the list of relevant other legislation applied by the customs authorities;

Removed(c) the goods have arrived to the customs territory of the Union.

Removed3. Importers may use the inward processing procedure for any of the following:

Removed(a) repairing the goods that are intended to be placed under inward processing;

Removed(b) destroying the goods that are intended to be placed under inward processing;

Removed(c) producing processed products in which the goods placed under inward processing can be identified, without prejudice to the use of production accessories;

Removed(d) undergoing operations on the goods placed under inward processing to ensure their compliance with technical requirements for their release for free circulation;

Removed(e) subjecting the goods placed under the inwards processing to usual forms of handling in accordance with Article 108;

Removed(f) producing processed products with goods equivalent to the goods placed under the inward processing procedure, in accordance with Article 109.

RemovedArticle 138 Period for discharge

Removed1. The customs authorities shall specify the period within which the inward processing procedure is to be discharged, in accordance with Article 105.

RemovedThat period shall run from the date on which the non-Union goods are placed under the procedure and shall take account of the time required to carry out the processing operations and to discharge the procedure.

Removed2. The customs authorities may grant an extension, of reasonable duration, of the period specified pursuant to paragraph 1, upon justified application by the holder of the authorisation.

RemovedThe authorisation may specify that a period which commences in the course of a month, quarter or semester shall end on the last day of a subsequent month, quarter or semester respectively.

Removed3. In the case of prior export in accordance with Article 109(2), point (c), the authorisation shall specify the period within which the non-Union goods shall be declared for the inward processing procedure, taking account of the time required for procurement and transport to the customs territory of the Union.

RemovedThe period referred to in the first subparagraph shall be set in months and shall not exceed 6 months. It shall run from the date of acceptance of the export declaration relating to the processed products obtained from the corresponding equivalent goods.

Removed4. At the request of the holder of the authorisation, the period of 6 months referred to in paragraph 3 may be extended, even after its expiry, provided that the total period does not exceed 12 months.

RemovedArticle 139 Temporary export for further processing

RemovedUpon application, the customs authorities may authorise some or all of the goods placed under the inward processing procedure, or the processed products, to be temporarily exported for the purpose of further processing outside the customs territory of the Union, in accordance with the conditions laid down for the outward processing procedure.

RemovedSection 3 Outward processing

RemovedArticle 140 Scope

Removed1. Under the outward processing procedure Union goods may be temporarily exported from the customs territory of the Union in order to undergo processing operations. The processed products resulting from those goods may be released for free circulation with total or partial relief from import duty upon application by the holder of the authorisation or by any other person established in the customs territory of the Union, provided that that person has obtained the consent of the holder of the authorisation and the conditions of the authorisation are fulfilled.

Removed2. The conditions for placing goods under outward processing shall be the following:

Removed(a) where required, an authorisation has been granted in accordance with Article 102 and this Article;

Removed(b) the minimum data has been provided or made available to customs, which must include at least the exporter responsible for the goods, the seller, the buyer, the value, the origin, the tariff classification and a description of the goods;

Removed(c) any export duty or other charges due are paid or guaranteed;

Removed(d) the goods comply with the relevant other legislation applied by the customs authorities;

Removed3. The customs authorities shall not grant an authorization for an outward processing procedure for any of the following Union goods:

Removed(a) goods the export of which gives rise to repayment or remission of import duty;