{
  "url": "https://openlegislation.uk/eu-regulation-2014-1223/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1223/introduction.json",
  "legislation": "eur/2014/1223",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-1223",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) No 1223/2014\nof 14 November 2014\namending Regulation (EEC) No 2454/93 as regards the simplified discharge of the inward processing procedure\n(Text with EEA relevance)\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, and in particular Article 247 thereof,\nWhereas:\n(1)\nArticle 544 of Commission Regulation (EEC) No 2454/93 provides for a simplification in the discharge of the inward processing procedure. Under that simplification, certain import goods are regarded as having been re-exported or exported, although they were actually put on the Union market without a subsequent customs declaration and payment of import duties.\n(2)\nArticle 544(c) of Regulation (EEC) No 2454/93 covers the delivery of civil aircraft. The simplification in the discharge of the inward processing procedure regarding civil aircraft enhances the competitiveness of the aviation industry at international level and contributes to the creation of added value in the Union.\n(3)\nThe scope of Article 544(c) of Regulation (EEC) No 2454/93 should be extended to military aircraft so that those aircraft benefit from the simplified discharge of the inward processing procedure in the same way as civil aircraft.\n(4)\nRegulation (EEC) No 2454/93 should therefore be amended accordingly.\n(5)\nThe measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 302, 19.10.1992, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/1223/introduction",
    "retrieved_at": "2026-11-01T14:47:09.187215+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}