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

CHAPTER 2 Placing goods under a customs procedure

Section 1 General provisions

Article 142 Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)
Articles 135 to 140 shall not apply to the following:
(a) goods in respect of which formalities have been completed with a view to obtaining refunds or financial advantages on export under the common agricultural policy;
(b) goods in respect of which an application for the repayment of duty or other charges is made;
(c) goods which are subject to a prohibition or restriction;
(d) goods which are subject to any other special formality provided for in Union legislation which the customs authorities are required to apply.