Commission Delegated Regulation (EU) 2015/2446Show full title

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

Article 231Goods used to carry out tests or subject to tests(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for goods in any of the following situations:

(a)

they are subject to tests, experiments or demonstrations;

(b)

they are subject to a satisfactory acceptance test provided for in a sales contract;

(c)

they are used to carry out tests, experiments or demonstrations without financial gain.