{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-231",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/article-231.json",
  "legislation": "eur/2015/2446",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2446",
  "path": "article/231",
  "kind": "article",
  "number": "231",
  "heading": "Goods used to carry out tests or subject to tests(Article 250(2)(d) of the Code)",
  "text": "Total relief from import duty shall be granted for goods in any of the following situations:\n(a) they are subject to tests, experiments or demonstrations;\n(b) they are subject to a satisfactory acceptance test provided for in a sales contract;\n(c) they are used to carry out tests, experiments or demonstrations without financial gain.\nThe applicant and the holder of the procedure may be established in the customs territory of the Union.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/article/231",
    "retrieved_at": "2026-11-01T14:46:11.724993+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}