Art. 260a · Goods repaired or altered in the context of international agreements

Version in force 15 May 2019, Inserted +806 −0§

Amended by Regulation (EU) 2019/474 32019R0474 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2019/632 32019R0632 on EUR-Lex (external, EUR-Lex)

Applies from: not readable (an inserted provision states its own application date only in prose) why

Explanation, written by a model and checked against the cited text

This is a newly added provision setting out conditions under which total relief from import duty is granted to processed products from goods placed under the outward processing procedure, where those goods were repaired or altered in a country or territory outside the Union's customs territory under an international agreement providing for such relief and the agreement's conditions for relief are met.

The provision also states that this relief does not apply to processed products resulting from equivalent goods referred to in Article 223, nor to replacement products referred to in Articles 261 and 262.

Cited: Art. 260a, v2 (external, EUR-Lex)

v1 is the previous version, v2 this one.

Article 260a
Goods repaired or altered in the context of international agreements
1. Total relief from import duty shall be granted to processed products resulting from goods placed under the outward processing procedure where it is established to the satisfaction of the customs authorities that:
(a) those goods have been repaired or altered in a country or territory outside the customs territory of the Union with which the Union has concluded an international agreement providing for such relief; and
(b) the conditions for the relief from import duty laid down in the agreement referred to in point (a) are fulfilled.
2. Paragraph 1 shall not apply to processed products resulting from equivalent goods as referred to in Article 223 and to replacement products as referred to in Articles 261 and 262.