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All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods.
"Union goods" means goods which fall into any of the following categories:
- goods wholly obtained in the customs territory of the Union and not incorporating goods imported from countries or territories outside the customs territory of the Union;
- goods brought into the customs territory of the Union from countries or territories outside that territory and released for free circulation;
- goods obtained or produced in the customs territory of the Union, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b).
Union goods are not subject to customs supervision.
"Non-Union goods" means goods other than those mentioned above or which have lost their customs status as Union goods.
Loss of customs status of Union goods
Union goods shall become non-Union goods in the following cases:
- where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;
- where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows;
- where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;
- where the declaration for release for free circulation is invalidated after release of the goods.
Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council) Articles 5, 153 and 154.
- Market: EU - European Union