# 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 323a: Special discharge for goods to be moved or used in the context of military activities (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 235a of Delegated Regulation (EU) 2015/2446, their consumption or destruction shall be considered as re-export provided that the consumed or destroyed quantity corresponds to the nature of the military activity.

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