CHAPTER 2

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. 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. Where goods are destined to leave the customs territory of the Community and a customs declaration or a re-export notification is not required, an exit summary declaration shall be lodged at the competent customs office, in accordance with Article 175. The exit summary declaration shall be made using an electronic data-processing technique. Commercial, port or transport information may be used, provided that it contains the necessary particulars for an exit summary declaration. In exceptional circumstances, customs authorities may accept paper-based exit summary declarations, provided that they apply the same level of risk management as that applied to exit summary declarations made using an electronic data-processing technique and that the requirements for the exchange of such data with other customs offices can be met. Customs authorities may accept, instead of the lodging of the exit summary declaration, the lodging of a notification and access to the summary declaration data in the economic operator’s computer system. The exit summary declaration shall be lodged by one of the following persons: the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community; the exporter or consignor or other person in whose name or on whose behalf the persons referred to in point (a) act; any person who is able to present the goods in question or to have them presented to the competent customs authority. The declarant shall, at his request, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged. However, no amendment shall be possible after any of the following events: the customs authorities have informed the person who lodged the summary declaration that they intend to examine the goods; the customs authorities have established that the particulars in question are incorrect; the customs authorities have already allowed the removal of the goods. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to point (c) of the second subparagraph of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

← art_177__para_5__text_1 · All articles · Article 178 →

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