xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Total relief from import duty shall be granted for moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles where the following conditions are fulfilled:
they are owned by a person established outside the customs territory of the Union;
they are used in manufacturing by a person established in the customs territory of the Union and more than 50 % of the production resulting from their use is exported.
[F1The applicant and the holder of the procedure may be established inside the customs territory of the Union.]
Textual Amendments
F1Inserted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.