II.2.3.2. Obligation to prove the customs status of Union goods

Article 119, paragraph 1, of the AD

The presumption of customs status of Union goods does not apply:

• when goods introduced into the customs territory of the Union are subject to customs supervision in order to determine their customs status;

• when the goods are in temporary storage;

• when the goods are included in any of the special regimes, with the exception of the internal transit, passive processing and end-use regimes;

• when maritime fishery products caught by a Union fishing vessel outside the customs territory of the Union, in waters other than the territorial waters of a third country (i.e. international waters), are introduced into the customs territory of the Union;

• when goods obtained from the above-mentioned products on board that vessel or on a Union factory ship, in the production of which other products having the customs status of Union goods may have been used, are introduced into the customs territory of the Union; or

• when sea fishing products and other products are extracted or caught by vessels flying the flag of a third country in the customs territory of the Union

Article 2, paragraph 2, of Appendix II to the Convention

Union goods whose customs status cannot be proven, where required, shall be considered non-Union goods.