Section 2 Customs debt on exportationF1 United Kingdom Repealed Original text. Later amendments are not shown. 48Export and outward processing 49Customs debt incurred through non-compliance Annotations Textual amendments F1 Repealed by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast). ← Article 47 Section 2 Article 48 →