Article 142 Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)

Articles 135 to 140 shall not apply to the following:

1. (a)

   goods in respect of which formalities have been completed with a view to obtaining refunds or financial advantages on export under the common agricultural policy;

2. (b)

   F1goods in respect of which an application for the repayment of duty or other charges is made unless such application relates to the invalidation of the customs declaration for release for free circulation of goods subject to relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;

3. (c)

   goods which are subject to prohibitions and restrictions, except for:

   1. (i)

      goods moved or used under cover of a NATO form 302 or an EU form 302;

   2. (ii)

      waste from ships;

4. (d)

   goods which are subject to any other special formality provided for in Union legislation which the customs authorities are required to apply, except for goods moved or used under cover of a NATO form 302 or an EU form 302.