148. Discharge.

Where import or temporary export goods have been entered under two or more declarations for the arrangements1 by virtue of one authorisation2:

  1. Ìý

    (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. Ìý

    (2)ÌýÌýÌýÌý in the case of inward processing (drawback system)3 or outward processing4, the compensating products5 are to be