1.

For goods liable to export duties, a customs debt on exportation shall be incurred through non-compliance with either of the following: one of the obligations laid down in customs legislation for the exit of the goods; the conditions under which the goods were allowed to leave the customs territory of the Community with total or partial relief from export duties.

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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.