Title V: Customs procedures with economic impact, temporary export, special warehouses

In the case of temporary admission for inward processing, the orders and decisions provided for in Article 169 above may authorise: a) the offsetting of temporary admission accounts by products resulting from the use, by the tenderer, of goods of the same quality whose technical characteristics are identical to those of the goods imported under temporary admission ; b) where circumstances warrant, the export of compensating products prior to the…

The findings of the laboratories of the Ministry of the Economy and Finance are definitive with regard to : a) the determination of the specific elements of the entry of goods in the temporary admission accounts ; b) the composition of products eligible for offsetting in temporary admission accounts.

The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised: a) by releasing for consumption compensating products, intermediate products or goods imported under temporary admission, subject to payment of the duties and taxes relating to the imported goods on the date of registration of the declarations of importation under temporary admission….

Decrees issued by the Minister for the Economy and Finance and the Ministers responsible shall determine, as necessary, the conditions for the application of this chapter.