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

CHAPTER 5 U.K. Processing

Article 240 U.K. Authorisation(Article 211 of the Code)

1. An authorisation for a processing procedure shall specify the measures to establish either of the following:

(a) that the processed products have resulted from processing of goods placed under a processing procedure;

(b) that the conditions for using equivalent goods in accordance with Article 223 of the Code or the standard exchange system in accordance with Article 261 of the Code are fulfilled.

2. An authorisation for inward processing may be granted for production accessories within the meaning of Article 5(37)(e) of the Code, with the exception of the following:

(a) fuels and energy sources other than those needed for the testing of processed products or for the detection of faults in the goods placed under the procedure needing repair;

(b) lubricants other than those needed for the testing, adjustment or withdrawal of processed products;

(c) equipment and tools.

3. An authorisation for inward processing shall be granted only where the following conditions are fulfilled:

(a) the goods cannot be economically restored after processing to their description or state as it was when they were placed under the procedure;

(b) the use of the procedure cannot result in circumvention of the rules concerning origin and of quantitative restrictions applicable to the imported goods.

The first subparagraph shall not apply where the amount of import duty is determined in accordance with Article 86(3) of the Code.

Article 241 U.K. Particulars to be included in the customs declaration for inward processing(Article 6(2) of the Code)

1. Where goods placed under the inward processing procedure or the resulting processed products are subsequently placed under a customs procedure enabling the inward processing procedure to be discharged in accordance with Article 215(1) of the Code, the customs declaration for the subsequent customs procedure other than by ATA/CPD carnet shall contain the indication ‘IP’ and the relevant authorisation number or INF number.

Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure, the customs declaration for the subsequent customs procedure shall contain the particulars referred to in the first subparagraph as well as the indication ‘C P M’.

2. Where goods placed under the inward processing procedure are re-exported in accordance with Article 270(1) of the Code, the re-export declaration shall contain the particulars referred to in paragraph 1.

Article 242 U.K. Outward processing IM/EX(Article 211(1) of the Code)

1. In the case of outward processing IM/EX, the authorisation shall specify the time-limit within which the Union goods, which are replaced by equivalent goods, shall be placed under outward processing. That time-limit shall not exceed six months.

At the request of the holder of the authorisation, the time-limit may be extended even after its expiry, provided that the total time-limit does not exceed one year.

2. In the case of prior import of processed products, a guarantee shall be provided covering the amount of the import duty that would be payable should the replaced Union goods not be placed under outward processing in accordance with paragraph 1.

Article 243 U.K. Repair under outward processing(Article 211(1) of the Code)

Where the outward processing procedure is requested for repair, the temporary export goods shall be capable of being repaired and the procedure shall not be used to improve the technical performance of the goods.