# 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 235: Spare parts, accessories and equipment(Article 250(2)(d) of the Code)

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

Total relief from import duty shall be granted for spare parts, accessories and equipment which are used for repair and maintenance, including overhaul, adjustments and preservation, of goods placed under the temporary admission procedure.
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/235 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-235
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.