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3.

Modernised Customs Code

In addition to paragraphs 1 and 2, the inward-processing procedure may also be used for the following goods: goods intended to undergo operations to ensure their compliance with technical requirements for their release for free circulation; goods which have to undergo usual forms of handling in accordance with Article 141.

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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.