1. Under the end-use procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty on account of their specific use. They shall remain under customs supervision.
2. Customs supervision under the end-use procedure shall end in the following cases:
where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;
where the goods are exported, destroyed or abandoned to the State;
where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duties have been paid.
3. Where a rate of yield is required, Article 167 shall apply mutatis mutandis to the end-use procedure.