(33)Given that the intention of re-exportation is no longer necessary, the inward processing suspension procedure should be merged with processing under customs control and the inward processing drawback procedure abandoned. This single inward-processing procedure should also cover destruction, except where destruction is carried out by, or under the supervision of, customs.
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New version applies from 30/10/2013 — introduced by 32013R0952.
232 provisions change.
Recital 33 is deleted from 30/10/2013.