Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version) (c. 1186)

TITLE II RELIEF FROM IMPORT DUTY

CHAPTER VII Capital goods and other equipment imported on the transfer of activities from a third country into the Community

Article 32

Except in special cases justified by the circumstances, the relief referred to in Article 28 shall be granted only for capital goods and other equipment entered for free circulation before the expiry of a period of 12 months from the date when the undertaking ceased its activities in the third country of departure.