1.Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in the following cases:
where they are brought into the free zone directly from outside the customs territory of the Community;
where they have been placed under a customs procedure which is ended or discharged when they are placed under the free-zone procedure;
where they are placed under the free-zone procedure in order to benefit from a decision granting repayment or remission of import duties;
where legislation other than customs legislation provides for such formalities.
2.Goods brought into a free zone in circumstances other than those covered by paragraph 1 need not be presented to customs.
3.Without prejudice to Article 158, goods brought into a free zone are deemed to be placed under the free-zone procedure:
at the moment of their entry into a free zone, unless they have already been placed under another customs procedure;
at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.