# 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 263: Lodging a pre-departure declaration

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

1. Goods to be taken out of the customs territory of the Union shall be covered by a pre-departure declaration to be lodged at the ... customs office within a specific time-limit before the goods are taken out of the customs territory of the Union.
2. The obligation referred to in paragraph 1 shall be waived:
(a) for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or
(b) in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements.
3. The pre-departure declaration shall take the form of one of the following:
(a) a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required;
(b) a re-export declaration ...;
(c) an exit summary declaration, in accordance with Article 271.
4. The pre-departure declaration shall contain the particulars necessary for risk analysis for security and safety purposes.
5. For the purposes of paragraph 3(a), a “customs declaration” includes an export declaration pursuant to regulations under the Taxation (Cross-border Trade) Act 2018, section 35.

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Source: https://www.legislation.gov.uk/eur/2013/952/article/263 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-952/article-263
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.