Commission Implementing Regulation (EU) 2015/2447 Article 342

Goods for which an exit summary declaration has been lodged that do not leave the customs territory of the Union

Article 342

Where goods for which an exit summary declaration has been lodged are no longer intended to be taken out of the customs territory of the Union, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall inform the customs office of exit that the goods will not be taken out of the customs territory of the Union and specify the MRN of the exit summary declaration.

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Other provisions in CHAPTER 4 — Exit summary declaration

Article 341: Measures to be taken upon receipt of an exit summary declaration

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 342 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

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