Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 8: Obligations relating to certain importations and exportations

Section 2: Exportation

Article 280

In the case of goods which are temporarily exported from the Community, in order to be reimported, Member States shall take the measures necessary to ensure that, on reimportation into the Community, such goods may be covered by the same provisions as would have applied if they had been temporarily exported from the customs territory of the Community.