art_269__para_2

2. Paragraph 1 shall not apply to any of the following Union goods: goods placed under the outward processing procedure; goods taken out of the customs territory of the Union after having been placed under the end-use procedure; goods delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required; goods placed under the internal transit procedure; goods moved temporarily out of the customs territory of the Union in accordance with Article 155.

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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.