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Article 140 Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)

United Kingdom

Original text. Later amendments are not shown.

1.

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

(a)

goods referred to in Article 137;

(b)

portable musical instruments of travellersF1;

F2(c)

items of correspondence;

(d)

goods in a postal or express consignment the value of which does not exceed EUR 1 000 and which are not liable for export duty;

(e)

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

(f)

goods covered by a NATO form 302 or by an EU form 302.

2.

Where goods are dispatched to Heligoland, the goods shall be deemed to be declared for export in accordance with Article 141.

Annotations

Textual amendments

F1

Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.

F2

Inserted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.