Article 247
Non-Union goods in free zones
1. Non-Union goods may, while they remain in a free zone, be released for free circulation or be placed under the inward processing, temporary admission or end-use procedure, under the conditions laid down for those procedures.
In such cases the goods shall not be regarded as being under the free zone procedure.
2. Without prejudice to the provisions applicable to supplies or to victualling storage, where the procedure concerned so provides, paragraph 1 shall not preclude the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duty or measures laid down under the common agricultural or commercial policies.
In the case of such use or consumption, no customs declaration for the release for free circulation or temporary admission procedure shall be required.
Such declaration shall, however, be required if such goods are subject to a tariff quota or ceiling.
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.
and mitigating circumstances referred to in Article 247 and aggravating circumstances referred to in Article 248 »13. We ask DG TAXUD to make it a point of honor that the drafting of the part of its proposal on sanctions (Title XIV, from page 199) follows this ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.