Goods which cannot be declared orally or in accordance with Article 141
Article 142
Articles 135 to 140 shall not apply to the following: (a) goods in respect of which formalities have been completed with a view to obtaining refunds or financial advantages on export under the common agricultural policy; (b) goods in respect of which an application for the repayment of duty or other charges is made; (c) goods which are subject to a prohibition or restriction; (d) goods which are subject to any other special formality provided for in Union legislation which the customs authorities are required to apply.