II.2.3.1. Presumption of the customs status of Union goods

Article 153, section 1, of the CAU

As a general rule, all goods located in the customs territory of the Union will have the customs status of Union goods, unless it is established that they do not have such Union status.

However, despite this general rule, in the cases described below, the presumption of customs status of Union goods does not apply and the status of the goods must be proven.