1.Goods to be taken out of the customs territory of the Union shall be covered by a pre-departure declaration to be lodged at the F1... customs office within a specific time-limit before the goods are taken out of the customs territory of the Union.
2.The obligation referred to in paragraph 1 shall be waived:
(a)for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or
(b)in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements.
3.The pre-departure declaration shall take the form of one of the following:
(a)a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required;
(b)a re-export declaration F2...;
(c)an exit summary declaration, in accordance with Article 271.
4.The pre-departure declaration shall contain the particulars necessary for risk analysis for security and safety purposes.
[F35.For the purposes of paragraph 3(a), a “customs declaration” includes an export declaration pursuant to regulations under the Taxation (Cross-border Trade) Act 2018, section 35.]
Textual Amendments
F1Word in Art. 263(1) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(g)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)
F2Words in Art. 263(3)(b) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(g)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)
F3Art. 263(5) inserted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1219), regs. 1(2), 2(2) (with reg. 1(3)); 2020 c. 1, Sch. 5 para. 1(1)