# 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 270: Re-export of non-Union goods

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

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.

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Source: https://www.legislation.gov.uk/eur/2013/952/article/270 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-952/article-270
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.