# 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, 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.
In 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.

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/34/division/List of permitted usual forms of handling (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-34/division-List of permitted usual forms of handling
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.