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As @Symbol 1 suggested in a comment, changing the catcode of % before the argument is absorbed is essential. And then making sure it is changed back when done, is equally essential.
\documentclass{article}
\newcommand{\code}{\catcode`\%=12 \codeaux}
\newcommand\codeaux[1]{\texttt{\detokenize{#1}}\catcode`\%=14}
\begin{document}
\code{%>%}
Test% if these ...
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