# Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast), Article 255: Rate of yield

Extent: E+W+S+N.I.

Except where a rate of yield has been specified in Union legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such rate.
The rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Article 28.

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Source: https://www.legislation.gov.uk/eur/2013/952/article/255 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-952/article-255
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.