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Article 178

Modernised Customs Code
Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) · European Union

Community goods destined to leave the customs territory of the Community shall be placed under the export procedure. Paragraph 1 shall not apply to the following goods: goods placed under the end-use or outward-processing procedure; goods placed under the internal transit procedure or leaving the customs territory of the Community temporarily, in accordance with Article 103. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the export formalities applicable to goods placed under the export procedure, under the end-use procedure or the outward-processing 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.