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

article  241

CELEX:  02013R0952-20221212

Processing
1. The customs authorities may, where an economic need exists and customs supervision is not adversely affected, authorise the processing of goods under the inward processing or end-use procedure to take place in a customs warehouse, subject to the conditions provided for by those procedures.
2. The goods referred to in paragraph 1 shall not be regarded as being under the customs warehousing procedure.