Article 260
Goods repaired free of charge
1. Where it is established to the satisfaction of the customs authorities that goods have been repaired free of charge, either because of a contractual or statutory obligation arising from a guarantee or because of a manufacturing or material defect, they shall be granted total relief from import duty.
2. Paragraph 1 shall not apply where account was taken of the manufacturing or material defect at the time when the goods in question were first released for free circulation.
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
aw, the ECJ would issue a declarative judgment entailing an obligation for the State concerned to take corrective action (see now Art. 260(1) TFEU)”. 242Lezioni di diritto penale europeo, pag. ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.