# Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, Article 170: Processed products or goods placed under inward processing IM/EX(Article 211(1) of the Code)

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

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

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/170 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-170
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.