1.
Goods brought into a free zone shall be presented to customs and undergo the prescribed customs formalities in any of the following cases:
(a)
where they are brought into the free zone directly from outside the customs territory of the Union;
(b)
where they have been placed under a customs procedure which is ended or discharged when they are placed under the free zone procedure;
(c)
where they are placed under the free zone procedure in order to benefit from a decision granting repayment or remission of import duty;
(d)
where legislation other than the customs legislation provides for such formalities.
2. Goods brought into a free zone in circumstances other than those covered by paragraph 1 shall not be presented to customs.
3.
Without prejudice to Article 246, goods brought into a free zone are deemed to be placed under the free zone procedure:
(a)
at the moment of their entry into a free zone, unless they have already been placed under another customs procedure; or
(b)
at the moment when a transit procedure is ended, unless they are immediately placed under a subsequent customs procedure.