1.
Modernised Customs Code
A customs debt on importation shall be incurred through the placing of non-Community goods liable to import duties under either of the following customs procedures: release for free circulation, including under the end-use provisions; temporary admission with partial relief from import duties.
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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.