# 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 224: Goods for use in frontier zones(Article 250(2)(d) of the Code)

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

Total relief from import duty shall be granted for the following goods intended to be used in frontier zones:
(a) equipment owned and used by persons established in a frontier zone of a third country adjacent to the frontier zone in the Union where the goods are to be used;
(b) goods used for projects for the building, repair or maintenance of infrastructure in such a frontier zone in the Union under the responsibility of public authorities.
The applicant and the holder of the procedure may be established inside the customs territory of the Union for goods mentioned in point (b).

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/224 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-224
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.