Commentary

V17.141 Re-exportation, destruction and abandonment

Part V17 Customs duties

V17.141 Re-exportation, destruction and abandonment

V17.141 Re-exportation, destruction and abandonment

Chargeable goods1 placed under a customs procedure (other than transit) may be2:

  1.  

    (1)     placed under a subsequent customs procedure

  2.  

    (2)     re-exported3 from the customs territory of the Union4

  3.  

    (3)     destroyed5

  4.  

    (4)     abandoned6 to the state, where national legislation makes provision to that effect7

A person who intends to re-export goods must comply, where appropriate, with the formalities laid down for goods leaving the customs territory of the Union, (including commercial policy measures)8. The customs authorities must be notified before abandonment takes

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