Regulation (EC) No 450/2008 of the European Parliament and of the Council (repealed)Show full title

Article 157 Presentation of goods and their placement under the procedure

1. Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in the following cases:

(a) where they are brought into the free zone directly from outside the customs territory of the Community;

(b) where they have been placed under a customs procedure which is ended or discharged when they are placed under the free-zone procedure;

(c) where they are placed under the free-zone procedure in order to benefit from a decision granting repayment or remission of import duties;

(d) where legislation other than customs legislation provides for such formalities.

2. Goods brought into a free zone in circumstances other than those covered by paragraph 1 need not be presented to customs.

3. Without prejudice to Article 158, goods brought into a free zone are deemed to be placed under the free-zone procedure:

(a) at the moment of their entry into a free zone, unless they have already been placed under another customs procedure;

(b) at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.