1.Goods destined to leave the customs territory of the Community shall be covered by a pre-departure declaration lodged or made available at the competent customs office before the goods are to be brought out of the customs territory of the Community.
However, the first subparagraph shall not apply to goods carried on means of transport which only pass through the territorial waters or the airspace of the customs territory of the Community without a stop therein.
2.The pre-departure declaration shall take the form of one of the following:
where goods leaving the customs territory of the Community are placed under a customs procedure for the purpose of which a customs declaration is required, the appropriate customs declaration;
a re-export notification, in accordance with Article 179;
where neither a customs declaration nor a re-export notification is required, the exit summary declaration referred to in Article 180.
3.The pre-departure declaration shall contain at least the particulars necessary for the exit summary declaration.