Union goods shall become non-Union goods in the following cases:
(a)
where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;
(b)
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;
(c)
where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;
(d)
where the declaration for release for free circulation is invalidated after release of the goods.