2.

Customs supervision under the end-use procedure shall end in the following cases: where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty; where the goods are exported, destroyed or abandoned to the State; where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duties have been paid.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.