Where import or temporary export goods have been entered under two or more declarations for the arrangements1 by virtue of one authorisation2:
(1)ÌýÌýÌýÌý in the case of a suspensive arrangement, the assignment of goods or products to a new customs-approved treatment or use is to be considered to discharge the arrangements for the import goods in question entered under the earliest of the declarations;
(2)ÌýÌýÌýÌý in the case of inward processing (drawback system)3 or outward processing4, the compensating products5 are to be
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