Article 263

1. Goods to be taken out of the customs territory of the Union shall be covered by a pre-departure declaration to be lodged at the competent customs office within a specific time-limit before the goods are taken out of the customs territory of the Union. 2. The obligation referred to in paragraph 1 shall be waived: for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements. 3. The pre-departure declaration shall take the form of one of the following: a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required; a re-export declaration, in accordance with Article 270; an exit summary declaration, in accordance with Article 271. 4. The pre-departure declaration shall contain the particulars necessary for risk analysis for security and safety purposes.

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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.