# 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 325: Processed products or goods deemed to have been released for free circulation(Article 215 of the Code)

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

1. Where the authorisation for inward processing IM/EX has specified that processed products or goods placed under the procedure are deemed to have been released for free circulation if they have not been placed under a subsequent customs procedure or re-exported on expiry of the period for discharge, the customs declaration for release for free circulation shall be deemed to have been lodged and accepted and release granted on the date of expiry of the period for discharge.
2. In the cases referred to in paragraph 1, the products or the goods placed under the inward processing IM/EX procedure shall become Union goods when they are put on the market.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/325 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-325
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.