Regulation (EU) No 952/2013 of the European Parliament and of the CouncilShow full title

Article 256 Scope

1. Without prejudice to Article 223, under the inward processing procedure non-Union goods may be used in the customs territory of the Union in one or more processing operations without such goods being subject to any of the following:

(a) import duty;

(b) other charges as provided for under other relevant provisions in force;

(c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.

2. The inward processing procedure may be used in cases other than repair and destruction only where, without prejudice to the use of production accessories, the goods placed under the procedure can be identified in the processed products.

In the case referred to in Article 223, the procedure may be used where compliance with the conditions laid down in respect of equivalent goods can be verified.

3. In addition to paragraphs 1 and 2, the inward processing procedure may also be used for any of the following goods:

(a) goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation;

(b) goods which have to undergo usual forms of handling in accordance with Article 220.