Division List of permitted usual forms of handling (Article 220 of the Code)

Unless otherwise specified, none of the following forms of handling may give rise to a different eight-digit CN code.

F1In addition, none of the following forms of handling may result in an unjustified import duty advantage.

For the purposes of the previous paragraph, any of the usual forms of handling listed below which entail a change in the CN code or in the origin of non-Union goods shall be deemed to result in an unjustified import duty advantage if the goods would be, at the time where the usual forms of handling begin, subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.