Article 27 › 2

Practices of circumvention shall be defined as a change in the pattern of trade in goods, which stems from a practice, process or work, for which there is insufficient due cause or economic justification other than to avoid, wholly or partially, any of the obligations laid down in this Regulation. Such practice, process or work may consist of, but is not limited to: (a) slightly modifying the goods concerned to make those goods fall under CN codes which are not listed in Annex I, except where the modification alters their essential characteristics; (b) artificially splitting imports, including via non-genuine arrangements, to avoid exceeding the single mass-based threshold.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09