[F1Article 591 U.K.
Partial relief from import duties by taking the cost of the processing operation as the basis of the value for duty shall be granted on request.
[F2Customs authorities shall refuse the calculation of partial relief from import duties under this provision if before the compensating products are released for free circulation it is established that the sole object of the release for free circulation at a zero duty rate of the temporary export goods, which are not of Community origin within the meaning of Title II, Chapter 2, Section 1, of the Code, was to benefit from partial relief under this provision.]
[X1Articles 29 to 35 of the Code shall apply mutatis mutandis to the processing costs which shall not take into account the temporary export goods.] ]
Editorial Information
X1 Inserted by Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance) (Official Journal of the European Communities L 141 of 28 May 2001).
Textual Amendments