Application of the provisions on end-use procedure to processed products resulting from inward processing
Article 73
1. For the purposes of the application of Article 86(3) of the Code, when determining the amount of import duty corresponding to the customs debt on processed products resulting from the inward processing procedure, the goods placed under that procedure shall benefit from a duty exemption or a reduced rate of duty on account of their specific use, which would have been applied to those goods if they had been placed under the end-use procedure in accordance with Article 254 of the Code. 2. Paragraph 1 shall apply where the following conditions are fulfilled: (a) an authorisation to place the goods under the end-use procedure could have been issued, and (b) the conditions for the duty exemption or the reduced rate of duty on account of specific use of those goods would have been fulfilled at the time of acceptance of the customs declaration for placing goods under the inward processing procedure.