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Union Customs Code — Article 256

The article's text

Article 256 Scope 1. Without prejudice to Article 223, under the inward processing procedure non-Union goods may be used in the customs territory of the Union in one or more processing operations without such goods being subject to any of the following: (a) import duty; (b) other charges as provided for under other relevant provisions in force; (c) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. 2. The inward processing procedure may be used in cases other than repair and destruction only where, without prejudice to the use of production accessories, the goods placed under the procedure can be identified in the processed products. In the case referred to in Article 223, the procedure may be used where compliance with the conditions laid down in respect of equivalent goods can be verified. 3. In addition to paragraphs 1 and 2, the inward processing procedure may also be used for any of the following goods: (a) goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation; (b) goods which have to undergo usual forms of handl
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ing in accordance with Article 220.

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
company
WhoCountryWhat they wrote
eBayUSby the recipient, or against which he would protest, ultimately turning back to us, the platform, for a refund. 6 Article 256 section V paragraph 2 of the French General Tax Code (Code Général des Impôts) as modified by the 2020 Budget Law (Loi n° 2019-1479 du

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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