Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (c. 952)

TITLE VI U.K. RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY

CHAPTER 2 U.K. Relief from import duty

Section 1 U.K. Returned goods

Article 206 U.K. Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:

(a)

the cases where goods are considered to be returned in the state in which they were exported;

(b)

the specific cases referred to in Article 204.

Modifications etc. (not altering text)

C1 Arts. 203-207 modified (1.8.2021) by S.I. 1995/2518, reg. 133AJ(2)-(5)(9) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)

C2 Arts. 203-207 excluded (1.8.2021) by S.I. 1995/2518, reg. 133AJ(6)-(8) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)