Presumption of customs status of Union goods
Article 71
1. All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods. 2. In specific cases laid down in the customs legislation, the presumption in paragraph 1 shall not apply. As a result, it shall be necessary to prove that the goods concerned have the customs status of Union goods. 3. In specific cases laid down in the customs legislation, goods wholly obtained in the customs territory of the Union that are obtained from goods in temporary storage, or from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward processing procedure, shall not have the customs status of Union goods. 4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by: (a) determining the specific cases where the presumption laid down in paragraph 1 of this Article does not apply; (b) laying down the conditions for granting facilitation measures for the task of proving that goods have the customs status of Union goods, as referred to in paragraph 2 of this Article; (c) determining the specific cases where the goods referred to in paragraph 3 of this Article do not have the customs status of Union goods. 5. The Commission shall adopt implementing acts laying down the procedural rules on the provision and verification of the means of proof of the customs status of Union goods. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).