art_223__para_2

2. The customs authorities shall, upon application, authorise the following, provided that the proper conduct of the procedure, in particular as regards customs supervision, is ensured: the use of equivalent goods under customs warehousing, free zones, end-use and a processing procedure; the use of equivalent goods under the temporary admission procedure, in specific cases; in the case of the inward processing procedure, the export of processed products obtained from equivalent goods before the import of the goods they are replacing; in the case of the outward processing procedure, the import of processed products obtained from equivalent goods before the export of the goods they are replacing. An authorised economic operator for customs simplifications shall be deemed to fulfil the condition that the proper conduct of the procedure is ensured, insofar as the activity pertaining to the use of equivalent goods for the procedure concerned is taken into account in the authorisation referred to in point (a) of Article 38(2).

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.