1.13 DISCHARGE OF TEMPORARY IMPORTATION ARRANGEMENTS
1.13.1 Total exemption from import charges
Temporary importation arrangements involving total exemption from import charges are discharged
when, in accordance with the conditions laid down in the authorisation, the goods concerned are:
(i) exported outside the territory of the EU;
(ii) placed:
(a) in a customs warehouse,
(b) in a free zone, or
(c) under the external Community transit (T1) procedure, with a view to being
subsequently exported outside the EU;