39That conclusion is not invalidated by the Czech Government’s argument that the exporter should in any event, by virtue in particular of Articles 59(1) and 161(2) of the Customs Code, have placed the goods under that customs procedure by means of a customs declaration to that effect, which he could if necessary have made ex post, so that the initial failure to comply with that requirement would not entail the definitive loss of the right to the exemption on export. As follows from paragraphs 29 to 31 above, such placing, whether done before or after the export, constitutes a formal obligation which, moreover, belongs not to the common system of VAT but to the customs system. Consequently, non-compliance with that obligation does not in itself preclude compliance with the substantive conditions for the grant of the exemption.
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