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Commission Regulation (EC) No 1482/97 Article 3

Article 3

1. The goods put into free circulation inside the free zone benefiting from a zero rate of duty foreseen by this regulation remain under customs surveillance under the terms of Article 82 of Regulation (EEC) No 2913/92. 2. All the end-use operations must be shown in the stock records agreed according to Articles 293 (b) and 817 of Regulation (EEC) No 2454/93. 3. The following additional information shall be included in the stock records: (a) particulars of the goods released under the end-use arrangement; (b) particulars of the assigned end-use; (c) particulars of the products resulting from the assigned end-use. 4. The goods released having benefited from zero rate of duty according to the terms of paragraph 1, are subject to the following conditions: (a) for the products resulting from the end-use foreseen, proof that they have undergone the transformation required by Article 24 of Regulation (EEC) No 2913/92 must be provided; (b) for other products: - in the case of exportation, the presentation of the declaration of exportation, - in the case of destruction outside the free zone, the presentation of an authorization to that effect; the waste or scrap resulting from the destruction must be put to one of the customs-approved treatments or uses provided for non-Community goods, - if the goods are used for ends other than those foreseen by this regulation, the customs duties must be discharged.

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Other provisions in Commission Regulation (EC) No 1482/97

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 3 of Commission Regulation (EC) No 1482/97 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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