Article 170 Processed products or goods placed under inward processing IM/EX(Article 211(1) of the Code)

The authorisation for inward processing IM/EX shall, upon request by the applicant, specify that processed products or goods placed under that inward processing IM/EX which have not been declared for a subsequent customs procedure or re-exported on expiry of the period for discharge shall be deemed to have been released for free circulation on the date of expiry of the period for discharge.

Paragraph 1 shall not apply in so far as the products or goods are subject to prohibitive or restrictive measures.