# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 179: Waste and scrap(Article 116(1) of the Code)

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

Where destruction of goods authorised by the customs authority competent to take the decision produces waste or scrap, such waste or scrap shall be deemed to be non-Union goods once a decision granting repayment or remission has been taken.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/179 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-179
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.