# Commission Implementing Regulation (EU) No 1223/2014 of 14 November 2014 amending Regulation (EEC) No 2454/93 as regards the simplified discharge of the inward processing procedure (Text with EEA relevance), Article 1

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

In Article 544 of Regulation (EEC) No 2454/93, point (c) is replaced by the following:
‘(c)
the delivery of aircraft; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of aircraft or parts thereof, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated;’.

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Source: https://www.legislation.gov.uk/eur/2014/1223/article/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-1223/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.