F2goods from an excise warehouse or goods which have been declared for a storage procedure;

transit goods;

any other goods chargeable with any duty which has not been paid F3or goods which have been declared for an authorised use procedure or temporary admission procedure;

drawback goods F4or goods otherwise eligible for remission, repayment or refund of duty on their export;

goods with respect to the exportation of which any restriction is for the time being in force under or by virtue of any enactment;

any goods required by or under any provision of this Act other than a provision of this Part or by or under a provision of any other Act to be entered before exportation or before shipment for exportation or as stores.

goods incorporating or resulting from the use of inward processing goods or any goods which, following a determination by the Commissioners, are to be treated for customs purposes as inward processing goods in substitution for such goods.

goods declared for an inward processing procedure, or

goods imported for the purpose of being worked on, processed or used in any process or repaired and on the importation of which relief from F8... agricultural levy was given on condition that goods incorporating or resulting from the use of them would be exported outside the F9European Union; and in this subsection “agricultural levy” means any tax or charge, not being a customs duty, provided for under the common agricultural policy or under any special arrangements which, pursuant to F10Article 352 of the Treaty on the Functioning of the European Union are applicable to goods resulting from the processing of agricultural products.