3.
Modernised Customs Code
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.