art_82__para_1

1. For goods liable to export duty, a customs debt on export shall be incurred through non-compliance with either of the following: one of the obligations laid down in the customs legislation for the exit of the goods; the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.

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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.