TITLE VIII

GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1

Formalities prior to the exit of goods

Lodging a pre-departure declaration
Article 263
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 ... 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 ...;
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.
5
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.
Word in Art. 263(1) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(g)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 263(3)(b) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 2(3)(g)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)
Art. 263(5) inserted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1219), regs. 1(2), 2(2) (with reg. 1(3)); 2020 c. 1, Sch. 5 para. 1(1)