Contents
(2)in Article 141(1), the following point (d) is added:‘(d)the sole act of the goods crossing the frontier of the customs territory of the Union in any of the following situations:
(i)where an exemption from the obligation to convey goods to the appropriate place applies in accordance with the special rules referred to in Article 135(5) of the Code;
(ii)where goods are deemed to be declared for re-export in accordance with Article 139(2) of this Regulation;
(iii)where goods are deemed to be declared for export in accordance with Article 140(1) of this Regulation.’.
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