art_245__para_1

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

1. Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in any of the following cases: where they are brought into the free zone directly from outside the customs territory of the Union; where they have been placed under a customs procedure which is ended or discharged when they are placed under the free zone procedure; where they are placed under the free zone procedure in order to benefit from a decision granting repayment or remission of import duty; where legislation other than the customs legislation provides for such formalities.

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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.