Vabariigi Valitsus võib määrusega kehtestada kaubale selle liigi või eesmärgipärase kasutamise tõttu tariifse sooduskohtlemise kohaldamise juhtude loetelu ja korra.
... in the case of goods released for free circulation at a reduced or zero rate of import duty on account of their end-use, from the end of the year in which they cease to be subject to customs supervision ...
Where an authorization is revoked the holder shall immediately pay import duties, established in accordance with Article 208 of the Code, in respect of those goods which have not already been assigned to the prescribed end-use.
