# 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 323: Special discharge for goods for events or for sale(Article 215 of the Code)

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

For the purposes of discharging the temporary admission procedure in respect of goods referred to in Article 234(1) of Delegated Regulation (EU) 2015/2446 with the exception of goods referred to in Article 1(1) of Directive 2008/118/EC, their consumption, destruction or distribution free of charge to the public at the event shall be considered as re-export provided that their quantity corresponds to the nature of the event, the number of visitors and the extent of the participation of the holder of the procedure therein.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/323 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-323
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.