
REGULATION (EC) No 450/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed) 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE I
GENERAL PROVISIONS
CHAPTER 1
Scope of customs legislation, mission of customs and definitions
Subject matter and scope
Article 1 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mission of customs authorities
Article 2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customs territory
Article 3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Definitions
Article 4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Rights and obligations of persons with regard to customs legislation
Section 1
Provision of information
Exchange and storage of data
Article 5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Data protection
Article 6 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exchange of additional information between customs authorities and economic operators
Article 7 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provision of information by the customs authorities
Article 8 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provision of information to the customs authorities
Article 9 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Electronic systems
Article 10 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Customs representation
Customs representative
Article 11 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Empowerment
Article 12 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Authorised economic operator
Application and authorisation
Article 13 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Granting of status
Article 14 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 15 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4
Decisions relating to the application of customs legislation
General provisions
Article 16 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Community-wide validity of decisions
Article 17 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annulment of favourable decisions
Article 18 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Revocation and amendment of favourable decisions
Article 19 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Decisions relating to binding information
Article 20 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 5
Penalties
Application of penalties
Article 21 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 6
Appeals
Decisions taken by a judicial authority
Article 22 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Right of appeal
Article 23 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Suspension of implementation
Article 24 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 7
Control of goods
Customs controls
Article 25 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cooperation between authorities
Article 26 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Post-release control
Article 27 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Intra-Community flights and sea crossings
Article 28 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 8
Keeping of documents and other information; charges and costs
Keeping of documents and other information
Article 29 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charges and costs
Article 30 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Currency conversion and time limits
Currency conversion
Article 31 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time limits
Article 32 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
CHAPTER 1
Common Customs Tariff and tariff classification of goods
Common Customs Tariff
Article 33 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tariff classification of goods
Article 34 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Origin of goods
Section 1
Non-preferential origin
Scope
Article 35 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Acquisition of origin
Article 36 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Proof of origin
Article 37 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 38 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Preferential origin
Preferential origin of goods
Article 39 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Value of goods for customs purposes
Scope
Article 40 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Method of customs valuation based on the transaction value
Article 41 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Secondary methods of customs valuation
Article 42 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 43 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE III
CUSTOMS DEBT AND GUARANTEES
CHAPTER 1
Incurrence of a customs debt
Section 1
Customs debt on importation
Release for free circulation and temporary admission
Article 44 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special provisions relating to non-originating goods
Article 45 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customs debt incurred through non-compliance
Article 46 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deduction of an amount of import duty already paid
Article 47 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Customs debt on exportation
Export and outward processing
Article 48 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customs debt incurred through non-compliance
Article 49 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Provisions common to customs debts incurred on importation and exportation
Prohibitions and restrictions
Article 50 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Several debtors
Article 51 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General rules for calculation of the amount of import or export duty
Article 52 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special rules for calculation of the amount of import duty
Article 53 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 54 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Place where the customs debt is incurred
Article 55 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Guarantee for a potential or existing customs debt
General provisions
Article 56 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Compulsory guarantee
Article 57 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Optional guarantee
Article 58 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provision of a guarantee
Article 59 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Choice of guarantee
Article 60 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Guarantor
Article 61 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Comprehensive guarantee
Article 62 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional provisions relating to the use of guarantees
Article 63 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional or replacement guarantee
Article 64 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Release of the guarantee
Article 65 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Recovery and payment of duty and repayment and remission of the amount of import and export duty
Section 1
Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts
Determination of the amount of import or export duty
Article 66 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notification of the customs debt
Article 67 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Limitation of the customs debt
Article 68 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entry in the accounts
Article 69 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time of entry in the accounts
Article 70 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 71 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Payment of the amount of import or export duty
General time limits for payment and suspension of the time limit for payment
Article 72 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payment
Article 73 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deferment of payment
Article 74 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time limits for deferred payment
Article 75 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 76 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other payment facilities
Article 77 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enforcement of payment and arrears
Article 78 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Repayment and remission of the amount of import or export duty
Repayment and remission
Article 79 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repayment and remission of overcharged amounts of import or export duty
Article 80 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Defective goods or goods not complying with the terms of the contract
Article 81 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repayment or remission on account of error by the competent authorities
Article 82 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repayment and remission in equity
Article 83 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Procedure for repayment and remission
Article 84 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 85 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4
Extinguishment of customs debt
Extinguishment
Article 86 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY
CHAPTER 1
Entry summary declaration
Obligation to lodge an entry summary declaration
Article 87 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lodgement and responsible person
Article 88 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment of entry summary declaration
Article 89 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customs declaration replacing entry summary declaration
Article 90 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Arrival of goods
Section 1
Entry of goods into the customs territory of the Community
Customs supervision
Article 91 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conveyance to the appropriate place
Article 92 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Intra-Community air and sea services
Article 93 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conveyance under special circumstances
Article 94 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Presentation, unloading and examination of goods
Presentation of goods to customs
Article 95 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unloading and examination of goods
Article 96 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Formalities after presentation
Obligation to place non-Community goods under a customs procedure
Article 97 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goods deemed to be placed in temporary storage
Article 98 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4
Goods moved under a transit procedure
Waiver for goods arriving under transit
Article 99 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provisions applicable to non-Community goods after a transit procedure has ended
Article 100 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 1
Customs status of goods
Presumption of customs status of Community goods
Article 101 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Loss of customs status of Community goods
Article 102 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Community goods leaving the customs territory temporarily
Article 103 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Placing goods under a customs procedure
Section 1
General provisions
Customs declaration of goods and customs supervision of Community goods
Article 104 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Competent customs offices
Article 105 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Centralised clearance
Article 106 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Types of customs declaration
Article 107 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Standard customs declarations
Content of a declaration and supporting documents
Article 108 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Simplified customs declarations
Simplified declaration
Article 109 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary declaration
Article 110 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4
Provisions applying to all customs declarations
Person lodging a declaration
Article 111 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Acceptance of a declaration
Article 112 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment of a declaration
Article 113 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Invalidation of a declaration
Article 114 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 5
Other simplifications
Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings
Article 115 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Simplification of customs formalities and controls
Article 116 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Verification and release of goods
Section 1
Verification
Verification of a customs declaration
Article 117 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Examination and sampling of goods
Article 118 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Partial examination and sampling of goods
Article 119 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Results of the verification
Article 120 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Identification measures
Article 121 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 122 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Release
Release of the goods
Article 123 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
Article 124 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4
Disposal of goods
Destruction of goods
Article 125 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Measures to be taken by the customs authorities
Article 126 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Abandonment
Article 127 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 128 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES
CHAPTER 1
Release for free circulation
Scope and effect
Article 129 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Relief from import duties
Section 1
Returned goods
Scope and effect
Article 130 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cases in which no relief from import duties is granted
Article 131 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goods previously placed under the inward-processing procedure
Article 132 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Sea-fishing and products taken from the sea
Products of sea-fishing and other products taken from the sea
Article 133 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Implementing measures
Implementing measures
Article 134 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VII
SPECIAL PROCEDURES
CHAPTER 1
General provisions
Scope
Article 135 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Authorisation
Article 136 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Records
Article 137 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Discharge of a procedure
Article 138 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfer of rights and obligations
Article 139 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Movement of goods
Article 140 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Usual forms of handling
Article 141 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Equivalent goods
Article 142 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementing measures
Article 143 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Transit
Section 1
External and internal transit
External transit
Article 144 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Internal transit
Article 145 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Community transit
Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedure
Article 146 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure
Article 147 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Storage
Section 1
Common provisions
Scope
Article 148 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Responsibilities of the holder of the authorisation or procedure
Article 149 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duration of a storage procedure
Article 150 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Temporary storage
Placing of goods in temporary storage
Article 151 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goods in temporary storage
Article 152 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Customs warehousing
Storage in customs warehouses
Article 153 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Community goods, end-use and processing activities
Article 154 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4
Free zones
Designation of free zones
Article 155 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings and activities in free zones
Article 156 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Presentation of goods and their placement under the procedure
Article 157 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Community goods in free zones
Article 158 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-Community goods in free zones
Article 159 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bringing goods out of a free zone
Article 160 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customs status
Article 161 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4
Specific use
Section 1
Temporary admission
Scope
Article 162 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Period during which goods may remain under the temporary admission procedure
Article 163 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Situations covered by temporary admission
Article 164 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of import duty in case of temporary admission with partial relief from import duties
Article 165 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
End-use
End-use procedure
Article 166 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 5
Processing
Section 1
General provisions
Rate of yield
Article 167 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2
Inward processing
Scope
Article 168 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Period for discharge
Article 169 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Temporary re-export for further processing
Article 170 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3
Outward processing
Scope
Article 171 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goods repaired free of charge
Article 172 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Standard exchange system
Article 173 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prior importation of replacement products
Article 174 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE VIII
DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY
CHAPTER 1
Goods leaving the customs territory
Obligation to lodge a pre-departure declaration
Article 175 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Measures establishing certain details
Article 176 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Customs supervision and exit formalities
Article 177 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Export and re-export
Community goods
Article 178 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-Community goods
Article 179 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exit summary declaration
Article 180 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment of the exit summary declaration
Article 181 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 3
Relief from export duties
Temporary export
Article 182 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TITLE IX
CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS
CHAPTER 1
Customs Code Committee
Further implementing measures
Article 183 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Committee
Article 184 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Further matters
Article 185 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 2
Final provisions
Repeal
Article 186 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entry into force
Article 187 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application
Article 188 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX
CORRELATION TABLES
1. Regulation (EEC) No 2913/92 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Regulations (EEC) No 3925/91 and (EC) No 1207/2001 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
