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Specific Annex C

17 April 2008

Specific Annex C

Chapter 1

Outright exportation

Definition

For the purposes of this Chapter:

E1./ F1.

    “outright exportation” means the Customs procedure applicable to goods which, being in free circulation, leave the Customs territory and are intended to remain permanently outside it.

Principle

1. Standard
Outright exportation shall be governed by the provisions of this Chapter and, insofar as applicable, by the provisions of the General Annex.

Documentation

2. Recommended Practice
National legislation should provide that goods may be declared in an alternative manner to the standard Goods declaration on the condition that it provides the necessary particulars relating to the goods to be cleared for outright exportation.

Evidence of arrival at destination

3. Standard
The Customs shall not require evidence of the arrival of the goods abroad as a matter of course.