rec_7

(7) To that end, notwithstanding Article 28 of the Treaty, imports of certain agricultural products from third countries should be exempt from the applicable import duties. To take account of their origin and the customs treatment accorded to them under Union law, products which have entered the Union’s customs territory under inward-processing or customs-warehousing arrangements should, for the purpose of granting the benefits of the specific supply arrangements, be considered to be direct imports.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.