Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
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Article 240Authorisation(Article 211 of the Code)
1.An authorisation for a processing procedure shall specify the measures to establish either of the following:
(a)that the processed products have resulted from processing of goods placed under a processing procedure;
(b)that the conditions for using equivalent goods in accordance with Article 223 of the Code or the standard exchange system in accordance with Article 261 of the Code are fulfilled.
2.An authorisation for inward processing may be granted for production accessories within the meaning of Article 5(37)(e) of the Code, with the exception of the following:
(a)fuels and energy sources other than those needed for the testing of processed products or for the detection of faults in the goods placed under the procedure needing repair;
(b)lubricants other than those needed for the testing, adjustment or withdrawal of processed products;
(c)equipment and tools.
3.An authorisation for inward processing shall be granted only where the following conditions are fulfilled:
(a)the goods cannot be economically restored after processing to their description or state as it was when they were placed under the procedure;
(b)the use of the procedure cannot result in circumvention of the rules concerning origin and of quantitative restrictions applicable to the imported goods.
The first subparagraph shall not apply where the amount of import duty is determined in accordance with Article 86(3) of the Code.
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