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TITLE IIIU.K. CUSTOMS DEBT AND GUARANTEES

CHAPTER 1 U.K. Incurrence of a customs debt

Subsection 1 U.K. Rules for calculation of the amount of import or export duty

Article 74U.K.Application of the preferential tariff treatment to goods placed under inward processing(Article 86(3) of the Code)

For the purposes of the application of Article 86(3) of the Code, where, at the time of the acceptance of the customs declaration for placing goods under the inward processing procedure the imported goods fulfil the conditions to qualify for preferential tariff treatment within tariff quotas or ceilings, those goods shall be eligible for any preferential tariff treatment provided for in respect of identical goods at the time of acceptance of the declaration of release for free circulation.