Division 3 Extra-Union trade in goods shall cover:

extra-Union exports of goods leaving the statistical territory of the Union:

1. (i)

   in accordance with one of the following customs procedures laid down in the Union Customs Code:

   • export;

   • outward processing.

2. (ii)

   in application of the Union Customs Code:

   • non-Union goods temporarily re-exported for further processing;

   • Union goods taken out of the customs territory of the Union after having been placed under the end-use procedure;

   • re-exported non-Union goods, to discharge an inward processing procedure.

extra-Union imports of goods entering the statistical territory of the Union in accordance with one of the following customs procedures laid down in the Union Customs Code:

1. (i)

   release for free circulation including end-use;

2. (ii)

   inward processing.