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Regulation (EU) No 952/2013 of the European Parliament and of the CouncilShow full title

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)

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Changes over time for: Article 270

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Article 270U.K.Re-export of non-Union goods

1.Non-Union goods to be taken out of the customs territory of the Union shall be subject to a re-export declaration to be lodged at the competent customs office.

2.Articles 158 to 195 shall apply to the re-export declaration.

3.Paragraph 1 shall not apply to any of the following goods:

(a)goods placed under the external transit procedure which only pass through the customs territory of the Union;

(b)goods trans-shipped within, or directly re-exported from, a free zone;

(c)goods in temporary storage which are directly re-exported from a temporary storage facility.

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