Article 138 Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)

Where not declared using other means, the following goods shall be deemed to be declared for release for free circulation in accordance with Article 141:

1. (a)

   goods of a non-commercial nature contained in traveller's personal baggage, which benefit from relief from import duty either under Article 41 of Regulation (EC) No 1186/2009 or as returned goods;

2. (b)

   goods referred to in Article 135(1)(c) and (d);

3. (c)

   means of transport which benefit from relief from import duty as returned goods in accordance with Article 203 of the Code;

4. (d)

   portable musical instruments re-imported by travellers and benefitting from relief from import duty as returned goods in accordance with Article 203 of the Code;

5. (e)

   items of correspondence;

6. (f)

   F1until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, goods in a postal consignment, which benefit from relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;

7. (g)

   F2until the date preceding the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, goods the intrinsic value of which does not exceed EUR 22;

8. (h)

   organs and other human or animal tissue or human blood suitable for permanent grafting, implantation or transfusion, in case of emergency;

9. (i)

   goods covered by an EU form 302 or by a NATO form 302 which benefit from import duty relief as returned goods in accordance with Article 203 of the Code;

10. (j)

    waste from ships, under the condition that the advance waste notification as referred to in Article 6 of Directive (EU) 2019/883 has been made in the maritime National Single Window or through other reporting channels acceptable to the competent authorities including customs.

F3. . . . .

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