http://www.legislation.gov.uk/eur/2015/2447/article/331Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs CodeCommission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs CodeKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2447-20201209texttext/xmlen2026-07-29Expert Participation2026-06-30 TITLE VIII <Strong>GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION</Strong> CHAPTER 2 <Emphasis> <Strong>Formalities on exit of goods</Strong> </Emphasis> Presentation of goods at the customs office of exit(Article 267 of the Code) Article 331 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. 2. 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. 3 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. Substituted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.Inserted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.