# 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 245: Presentation of goods and their placing under the procedure

Extent: E+W+S+N.I.

1. Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in any of the following cases:
(a) where they are brought into the free zone directly from outside the customs territory of the Union;
(b) where they have been placed under a customs procedure which is ended or discharged when they are placed under the free zone procedure;
(c) where they are placed under the free zone procedure in order to benefit from a decision granting repayment or remission of import duty;
(d) where legislation other than the customs legislation provides for such formalities.
2. Goods brought into a free zone in circumstances other than those covered by paragraph 1 shall not be presented to customs.
3. Without prejudice to Article 246, goods brought into a free zone are deemed to be placed under the free zone procedure:
(a) at the moment of their entry into a free zone, unless they have already been placed under another customs procedure; or
(b) at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.

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Source: https://www.legislation.gov.uk/eur/2013/952/article/245 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-952/article-245
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.