The arrangements for processing under customs control shall apply for goods the processing of which leads to products which are subject to a lower amount of import duties than that applicable to the import goods. ###>Le régime de la transformation sous douane est applicable aux marchandises dont la transformation conduit à l'obtention de produits auxquels s'applique un montant de droits à l'importation inférieur au montant applicable aux marchandises d'importation.