(8)in Article 148(4) the following point (f) is added:
(f)where goods have been released for free circulation and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed in the customs territory of the Union provided that:
(i)the application is made within 1 year of the date of acceptance of the customs declaration;
(ii)the goods were given free of charge to charitable or philanthropic organisations carrying out their activities in the customs territory of the Union, and, at the moment the customs declaration referred to in point (iii) is accepted, the goods would be eligible for relief from import duty if they were released for free circulation; and
(iii)a customs declaration for release for free circulation with total relief from import duty for the goods in question has been lodged by or on behalf of those charitable or philanthropic organisations by the time-limit set in point (i).’