Abstract
Abstract Goods leaving the customs territory of the Community, with the exception of goods carried on means of transport only passing through the territorial waters or the airspace of the customs territory without a stop in this territory must be covered either by a customs declaration or, where a customs declaration is not required, a summarydeclaration. Where goods leaving the customs territory of the Community are assigned to a customs-approved treatment or use for the purposes of which a customs declaration is required under the customs rules, such customs declaration must be lodged at the customs office of export before the goods are to be brought out of the customs territory of the Community.
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