Article 154

Union goods shall become non-Union goods in the following cases: where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply; where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows; where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains; where the declaration for release for free circulation is invalidated after release of the goods.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.