lexiara

art_263__para_3

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.

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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.