Article 270 Re-export of non-Union goods
United Kingdom
1.
Non-Union goods to be taken out of the customs territory of the Union shall be subject to a re-export declaration to be lodged at the competent customs office.
2.
Articles 158 to 195 shall apply to the re-export declaration.
3.
Paragraph 1 shall not apply to any of the following goods:
(a)
goods placed under the external transit procedure which only pass through the customs territory of the Union;
(b)
goods trans-shipped within, or directly re-exported from, a free zone;
(c)
goods in temporary storage which are directly re-exported from a temporary storage facility.