26The re-export of goods in the form of compensating products from the customs territory of the Union is a condition for the application of the inward processing procedure. It follows that that procedure may be lawfully applied only if the goods are in fact intended for re-export from the customs territory of the Union, as indicated in the provisions of Article 537 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 (OJ 1993 L 253, p. 1), as amended by Commission Regulation (EC) No 993/2001 of 4 May 2001 (OJ 2001 L 141, p. 1), according to which anyone seeking to benefit from that procedure must have the ‘intention of re-exporting’ the goods concerned (see, to that effect, judgment of 4 June 2009, Pometon, C‑158/08, EU:C:2009:349, paragraph 23).
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