TITLE VIIIGOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1Formalities prior to the exit of goods
Article 263Lodging a pre-departure declaration
1.
Goods to be taken out of the customs territory of the Union shall be covered by a pre-departure declaration to be lodged at the F1... customs office within a specific time-limit before the goods are taken out of the customs territory of the Union.
2.
The obligation referred to in paragraph 1 shall be waived:
(a)
for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or
(b)
in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements.
3.
The pre-departure declaration shall take the form of one of the following:
(a)
a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required;
(b)
a re-export declaration F2...;
(c)
an exit summary declaration, in accordance with Article 271.
4.
The pre-departure declaration shall contain the particulars necessary for risk analysis for security and safety purposes.
F35.
For the purposes of paragraph 3(a), a “customs declaration” includes an export declaration pursuant to regulations under the Taxation (Cross-border Trade) Act 2018, section 35.