1.Union goods to be taken out of the customs territory of the Union shall be placed under the export procedure.
2.Paragraph 1 shall not apply to any of the following Union goods:
(a)goods placed under the outward processing procedure;
(b)goods taken out of the customs territory of the Union after having been placed under the end-use procedure;
(c)goods delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required;
(d)goods placed under the internal transit procedure;
(e)goods moved temporarily out of the customs territory of the Union in accordance with Article 155.
3.The formalities concerning the export customs declaration laid down in the customs legislation shall apply in the cases referred to in points (a), (b) and (c) of paragraph 2.
1.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.
2.Articles 158 to 195 shall apply to the re-export declaration.
3.Paragraph 1 shall not apply to any of the following goods:
(a)goods placed under the external transit procedure which only pass through the customs territory of the Union;
(b)goods trans-shipped within, or directly re-exported from, a free zone;
(c)goods in temporary storage which are directly re-exported from a temporary storage facility.