Article 131

Relief from import duties provided for in Article 130 shall not be granted in the following cases: goods exported from the customs territory of the Community under the outward-processing procedure, unless one of the following applies: those goods remain in the state in which they were exported; the rules adopted in accordance with Article 134 allow for this; goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Community, except where the rules adopted in accordance with Article 134 allow for this.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.