TITLE VIPRIVILEGED OPERATIONS
CHAPTER 2RETURNED GOODS
Article 185
1
Community goods which, having been exported from the customs territory of the Community, are returned to that territory and released for free circulation within a period of three years shall, at the request of the person concerned, be granted relief from import duties.
However:
the three-year period may be exceeded in order to take account of special circumstances;
where, prior to their exportation from the customs territory of the Community, the returned goods had been released for free circulation at reduced or zero import duty because of their use for a particular purpose exemption from duty under paragraph 1 shall be granted only if they are to be re-imported for the same purpose.
Where the purpose for which the goods in question are to be imported is no longer the same, the amount of import duties chargeable upon them shall be reduced by any amount levied on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the entry for free circulation of returned goods, no refund shall be granted.
2
The relief from import duties provided for in paragraph 1 shall not be granted in the case of:
a
goods exported from the customs territory of the Community under the outward processing procedure unless those goods remain in the state in which they were exported;
b
goods which have been the subject of a Community measure involving their exportation to third countries. The circumstances in which and the conditions under which this requirement may be waived shall be determined in accordance with the procedure of the committee.