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3.

Modernised Customs Code

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.

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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.