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

TITLE V U.K. GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 1 U.K. Customs status of goods

Article 154 U.K. Loss of customs status of Union goods

Union goods shall become non-Union goods in the following cases:

(a)

where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;

(b)

where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows;

(c)

where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;

(d)

where the declaration for release for free circulation is invalidated after release of the goods.