(a)
Modernised Customs Code
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;
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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.