Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
Exporters, exit and export – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.114-116: Export and re-export

Union goods leaving are placed under export once the data are provided, export duty or charges are paid or guaranteed and the goods comply with other legislation; non-Union goods are re-exported on the same basis, with data needed to discharge the previous procedure or end temporary storage.

Maintained by Gerard BlokdykVerified against the published standard

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