Title IV. Privileged operations. Chapter 1. Reliefs from customs duty. The Council shall ... determine the cases in which, on account of special circumstances, relief from import duties or export duties shall be granted where goods are released for free circulation or exported. Chapter 2. Returned goods. Community goods which, having been exported from the customs territory of the Community, are returned to that territory and released for free circulation within a period of three years shall, at the request of the person concerned, be granted relief from import duties.
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