F1TITLE VGENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
F1CHAPTER 1Customs status of goods
F1Article 101Presumption of customs status of Community goods
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 102Loss of customs status of Community goods
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 103Community goods leaving the customs territory temporarily
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1CHAPTER 2Placing goods under a customs procedure
F1Section 1General provisions
F1Article 104Customs declaration of goods and customs supervision of Community goods
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 105Competent customs offices
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 106Centralised clearance
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 107Types of customs declaration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Section 2Standard customs declarations
F1Article 108Content of a declaration and supporting documents
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Section 3Simplified customs declarations
F1Article 109Simplified declaration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 110Supplementary declaration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Section 4Provisions applying to all customs declarations
F1Article 111Person lodging a declaration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 112Acceptance of a declaration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 113Amendment of a declaration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 114Invalidation of a declaration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Section 5Other simplifications
F1Article 115Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 116Simplification of customs formalities and controls
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1CHAPTER 3Verification and release of goods
F1Section 1Verification
F1Article 117Verification of a customs declaration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 118Examination and sampling of goods
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 119Partial examination and sampling of goods
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 120Results of the verification
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 121Identification measures
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 122Implementing measures
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Section 2Release
F1Article 123Release of the goods
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 124Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1CHAPTER 4Disposal of goods
F1Article 125Destruction of goods
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 126Measures to be taken by the customs authorities
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 127Abandonment
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 128Implementing measures
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repealed by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast).