1.   Where processed products resulting from the inward processing procedure as referred to in Article 256 of Regulation (EU) No 952/2013 are imported, the reporting obligation referred to in Article 35 of this Regulation shall include the information on the goods that were placed under the inward processing procedure and resulted in the imported processed products, even if the processed products are not listed in Annex I to this Regulation. This paragraph shall also apply where the processed products resulting from the inward processing procedure are returned goods as referred to in Article 205 of Regulation (EU) No 952/2013.

2.   The reporting obligation referred to in Article 35 of this Regulation shall not apply to the import of:

(a)	processed products resulting from the outward processing procedure as referred to in Article 259 of Regulation (EU) No 952/2013;

(b)	goods qualifying as returned goods in accordance with Article 203 of Regulation (EU) No 952/2013