1. Community goods destined to leave the customs territory of the Community shall be placed under the export procedure.
2. Paragraph 1 shall not apply to the following goods:
((a))
goods placed under the end-use or outward-processing procedure;
((b))
goods placed under the internal transit procedure or leaving the customs territory of the Community temporarily, in accordance with Article 103.
3. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down the export formalities applicable to goods placed under the export procedure, under the end-use procedure or the outward-processing procedure.