Commission Implementing Regulation (EU) 2015/2447Show full title

Article 329 Determination of the customs office of exit(Article 159(3) of the Code)

1. Except where paragraphs 2 to 7 apply, the customs office of exit shall be the customs office competent for the place from where the goods leave the customs territory of the Union for a destination outside that territory.

2. In the case of goods leaving the customs territory of the Union by fixed transport installation, the customs office of exit shall be the customs office of export.

3. Where the goods are loaded on a vessel or an aircraft for carriage to a destination outside the customs territory of the Union, the customs office of exit shall be the customs office competent for the place where the goods are loaded onto such vessel or aircraft.

4. Where the goods are loaded onto a vessel that is not assigned to a regular shipping service referred to in Article 120 of Delegated Regulation (EU) 2015/2446, the customs office of exit shall be the customs office competent for the place where the goods are loaded onto such vessel.

5. Where, after having been released for export, goods are placed under an external transit procedure, the customs office of exit shall be the customs office of departure of the transit operation.

6. Where, after having been released for export, goods are placed under a transit procedure other than the external transit procedure, the customs office of exit shall be the customs office of departure of the transit operation provided that either of the following conditions is fulfilled:

(a) the customs office of destination of the transit operation is situated in a common transit country;

(b) the customs office of destination of the transit operation is situated at the border of the customs territory of the Union and the goods are taken out of that customs territory, after having passed through a country or territory outside the customs territory of Union.

7. On request the customs office of exit shall be the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union by the railway companies, the postal operators, the airlines or the shipping companies provided that the goods are to leave the customs territory of the Union by rail, post, air or sea.

8. Paragraphs 4, 5 and 6 shall not apply in cases of excise goods under suspension of excise duty or goods subject to export formalities with a view to refunds being granted on export under the common agricultural policy.

9. Where a re-export notification is to be lodged in accordance with Article 274(1) of the Code, the customs office of exit shall be the customs office competent for the place where the goods are in the free zone or in temporary storage.