art_267__para_2

2. Goods to be taken out of the customs territory of the Union shall be presented to customs on exit by one of the following persons: the person who takes the goods out of the customs territory of the Union; the person in whose name or on whose behalf the person who takes the goods out of the customs territory of the Union acts; the person who assumes responsibility for the carriage of the goods prior to their exit from the customs territory of the Union.

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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.