# 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 268: Formalities for the use of equivalent goods(Article 223 of the Code)

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

1. The use of equivalent goods shall not be subject to the formalities for placing goods under a special procedure.
2. Equivalent goods may be stored together with other Union goods or non-Union goods. In such cases, the customs authorities may establish specific methods of identifying the equivalent goods with a view to distinguishing them from the other Union goods or non-Union goods.
Where it is impossible or would only be possible at disproportionate cost to identify at all times each type of goods, accounting segregation shall be carried out with regard to each type of goods, customs status and, where appropriate, origin of the goods.
3. In the case of end-use, the goods which are replaced by equivalent goods shall no longer be under customs supervision in any of the following cases:
(a) the equivalent goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;
(b) the equivalent goods are exported, destroyed or abandoned to the State;
(c) the equivalent goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/268 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-268
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.