Article 230 Special tools and instruments(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for special tools and instruments where the following conditions are fulfilled:

1. (a)

   they are owned by a person established outside the customs territory of the Union;

2. (b)

   they are made available to a person established in the customs territory of the Union for the manufacture of goods and more than 50 % of the resulting goods is exported.

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