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

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

Total relief from import duty shall be granted for special tools and instruments where the following conditions are fulfilled:
(a) they are owned by a person established outside the customs territory of the Union;
(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.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/230 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-230
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.