2.

The pre-departure declaration shall take the form of one of the following: where goods leaving the customs territory of the Community are placed under a customs procedure for the purpose of which a customs declaration is required, the appropriate customs declaration; a re-export notification, in accordance with Article 179; where neither a customs declaration nor a re-export notification is required, the exit summary declaration referred to in Article 180.

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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.