art_223__para_3

3. The use of equivalent goods shall not be authorised in any of the following cases: where only usual forms of handling as defined in Article 220 are carried out under the inward processing procedure; where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of processed products under the inward processing procedure, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain countries or territories outside the customs territory of the Union or groups of such countries or territories; where it would lead to an unjustified import duty advantage or where provided for in Union legislation.

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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.