# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 327: Goods not covered by a pre-departure declaration(Article 267 of the Code)

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

Where it is found that goods intended to be taken out of the customs territory of the Union are not covered by a pre-departure declaration, and except where the obligation to lodge such a declaration is waived, the exit of the goods shall be subject to the lodgement of such a declaration.

---
Source: https://www.legislation.gov.uk/eur/2015/2447/article/327 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-327
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.