TITLE VGENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 1Customs status of goods

Article 154Loss of customs status of Union goods

Union goods shall become non-Union goods in the following cases:

  1. (a)

    where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;

  2. (b)

    where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows;

  3. (c)

    where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;

  4. (d)

    where the declaration for release for free circulation is invalidated after release of the goods.