Article 157

Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in the following cases: where they are brought into the free zone directly from outside the customs territory of the Community; where they have been placed under a customs procedure which is ended or discharged when they are placed under the free-zone procedure; where they are placed under the free-zone procedure in order to benefit from a decision granting repayment or remission of import duties; where legislation other than customs legislation provides for such formalities. Goods brought into a free zone in circumstances other than those covered by paragraph 1 need not be presented to customs. Without prejudice to Article 158, goods brought into a free zone are deemed to be placed under the free-zone procedure: at the moment of their entry into a free zone, unless they have already been placed under another customs procedure; at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.

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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.