2.
Modernised Customs Code
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.
← art_178__para_1__text_1 · All articles · art_178__para_2__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.