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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) article 270 CELEX: 02013R0952-20221212 Re-export of non-Union goods
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. |