art_267__para_3

3. Goods to be taken out of the customs territory of the Union shall be subject, as appropriate, to the following: the repayment or remission of import duty; the payment of export refunds; the collection of export duty; the formalities required under provisions in force with regard to other charges; the application of prohibitions and restrictions justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property, including controls against drug precursors, goods infringing certain intellectual property rights and cash, as well as the implementation of fishery conservation and management measures and of commercial policy measures.

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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.