1. Goods to be taken out of the customs territory of the Union shall be covered by a pre-departure declaration to be lodged at the competent customs office within a specific time-limit before the goods are taken out of the customs territory of the Union.
2.
The obligation referred to in paragraph 1 shall be waived:
(a)
for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; or
(b)
in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements.
3.
The pre-departure declaration shall take the form of one of the following:
(a)
a customs declaration, where the goods to be taken out of the customs territory of the Union are placed under a customs procedure for which such declaration is required;
(b)
a re-export declaration, in accordance with Article 270;
(c)
an exit summary declaration, in accordance with Article 271.
4. The pre-departure declaration shall contain the particulars necessary for risk analysis for security and safety purposes.