1.Non-Community goods destined to leave the customs territory of the Community shall be subject to a re-export notification to be lodged at the competent customs office and to the exit formalities.
2.Articles 104 to 124 shall apply mutatis mutandis to the re-export notification.
3.Paragraph 1 shall not apply to the following goods:
(a)
goods placed under the external transit procedure which only pass through the customs territory of the Community;
(b)
goods trans-shipped within, or directly re-exported from, a free zone;
(c)
goods under the temporary storage procedure which are directly re-exported from an authorised temporary storage facility.