Article 179

Non-Community goods destined to leave the customs territory of the Community shall be subject to a re-export notification to be lodged at the competent customs office and to the exit formalities. Articles 104 to 124 shall apply mutatis mutandis to the re-export notification. Paragraph 1 shall not apply to the following goods: goods placed under the external transit procedure which only pass through the customs territory of the Community; goods trans-shipped within, or directly re-exported from, a free zone; goods under the temporary storage procedure which are directly re-exported from an authorised temporary storage facility.

← art_178__para_3__text_1 · All articles · 1. →

Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.