Loss of customs status of Union goods
Article 72
Union goods shall become non-Union goods in the following cases: (a) where they are taken out of the customs territory of the Union, provided that the rules on internal transit do not apply; (b) where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, if allowed by the customs legislation; (c) where they were placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed with waste remaining; (d) where the information provided or made available, or where applicable the declaration, for release for free circulation is invalidated after the goods have been released.