http://www.legislation.gov.uk/eur/2013/952/article/270Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101texttext/xmlen2024-05-19Expert Participation2022-07-01<num>TITLE VIII</num><heading><b>GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION</b></heading><chapter eId="title-VIII-chapter-3"><num><i>CHAPTER 3</i></num><heading><b><i>Export and re-export</i></b></heading><article eId="article-270" uk:target="true"><num>Article 270</num><heading>Re-export of non-Union goods</heading><paragraph eId="article-270-1"><num>1.</num><content><p>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.</p></content></paragraph><paragraph eId="article-270-2"><num>2.</num><content><p>Articles 158 to 195 shall apply to the re-export declaration.</p></content></paragraph><paragraph eId="article-270-3"><num>3.</num><intro><p>Paragraph 1 shall not apply to any of the following goods:</p></intro><level class="para1" eId="article-270-3-a"><num>(a)</num><content><p>goods placed under the external transit procedure which only pass through the customs territory of the Union;</p></content></level><level class="para1" eId="article-270-3-b"><num>(b)</num><content><p>goods trans-shipped within, or directly re-exported from, a free zone;</p></content></level><level class="para1" eId="article-270-3-c"><num>(c)</num><content><p>goods in temporary storage which are directly re-exported from a temporary storage facility.</p></content></level></paragraph></article></chapter>
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