Derogation for the calculation of the amount of import duty on processed products resulting from inward processing
Article 76
Article 86(3) of the Code shall apply without a request from the declarant where all of the following conditions are fulfilled: (a) the processed products resulting from the inward processing procedure are imported directly or indirectly by the relevant holder of the authorisation within a period of one year after their re-export; (b) the goods would, at the time of the acceptance of the customs declaration for placing the goods under the inward -processing procedure, have been subject to a commercial or an agricultural policy measure or an anti-dumping duty, countervailing duty, safeguard duty or retaliation duty had they been released for free circulation at that time; (c) no examination of the economic conditions was required in accordance with Article 166.