Implementing provisions relating to exportation - Article 786 of Regulation No 2454/93

The export procedure shall be used where Community goods are to be brought to a destination outside the customs territory of the Community.

The formalities concerning the export declaration laid down in this Chapter shall also be used in cases:

(a) where Community goods are to move to and from territories within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply;

(b) where Community goods are delivered tax exempt as aircraft and ship supplies, regardless of the destination of the aircraft or ship.

However, in the cases referred to under points (a) and (b), it shall not be necessary to include in the export declaration the particulars for an exit summary declaration set out in Annex 30A.