Article 205
Goods previously placed under the inward processing procedure
1. Article 203 shall apply to processed products which were originally re-exported from the customs territory of the Union subsequent to an inward processing procedure.
2. Upon application by the declarant and provided the declarant submits the necessary information, the amount of import duty on the goods covered by paragraph 1 shall be determined in accordance with Article 86(3). The date of acceptance of the re-export declaration shall be regarded as the date of release for free circulation.
3. The relief from import duty provided for in Article 203 shall not be granted for processed products which were exported in accordance with point (c) of Article 223(2), unless it is ensured that no goods will be placed under the inward processing procedure.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
1
ACADEMIC_RESEARCH_INSTITTUTION
Who
Country
What they wrote
University of Bologna - PhD thesis
IT
resulting into evasion and fraud. Parallels can be drawn with the approach adopted within VAT enforcement since, on the basis of Article 205 VAT Directive, Member States may hold another person jointly and severally liable for payment of VAT. ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.