TITLE VIIIGOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 2 Formalities on exit of goods
Article 331Presentation of goods at the customs office of exit(Article 267 of the Code)
1.
The person presenting goods on exit shall at the moment of presentation of the goods at the customs office of exit:
(a)
indicate the MRN of the export or re-export declaration;
(b)
indicate any discrepancies between the goods declared and released for export and those presented, including cases where goods have been repackaged or containerised before their presentation at the customs office of exit;
(c)
where only part of the goods covered by an export or re-export declaration is presented, the person presenting the goods shall also indicate the quantity of the goods actually presented.
However, where those goods are presented in packages or containerised, he shall notify the number of packages and, if containerised, the container identification numbers.
F12.
Goods declared for export or re-export may be presented at a customs office of exit other than that declared in the export or re-export declaration. Where the actual customs office of exit is located in another Member State than that originally declared, that customs office shall request the particulars of the export or re-export declaration from the customs office of export.
F23.
Where goods transported by a fixed transport installation are taken out of the customs territory of the Union through that installation, those goods shall be deemed to be presented to customs when placed into the fixed transport installation.