# 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 232: Samples(Article 250(2)(d) of the Code)

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

Total relief from import duty shall be granted for samples solely used for being shown or demonstrated in the customs territory of the Union provided that the quantity of the samples is reasonable having regard to that use.
The applicant and the holder of the procedure may be established in the customs territory of the Union.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/232 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-232
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.