Article 228 Packings(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for the following goods:

1. (a)

   packings imported filled and intended for re-export, whether empty or filled;

2. (b)

   packings imported empty and intended for re-export filled.

F1The applicant and the holder of the procedure may be established in the customs territory of the Union.