The rules laid down in Article 139 of Regulation (EU) No 952/2013 governing the obligation to present the goods to customs upon unloading or transhipment and the obligation under Article 140 of that Regulation to wait for authorisation before unloading or transhipping the goods should likewise not apply to Union goods that have retained their status by virtue of Article 155(2) of that Regulation, having regard to the fact that, even if the goods have temporarily left the customs territory of the Union, their status has not been altered and does not need to be proven.
Ar an tslí chéanna, na rialacha a leagtar síos in Airteagal 139 de Rialachán (AE) Uimh. 952/2013 lena rialaítear an oibleagáid na hearraí a thíolacadh do chustaim tráth a dhéantar iad a dhílochtú nó a thrasloingsiú agus an oibleagáid faoi Airteagal 140 den Rialachán sin fanacht le húdarú a fháil sula ndéantar na hearraí a dhílochtú nó a thrasloingsiú, níor cheart feidhm a bheith acu maidir le hearraí de chuid an Aontais a bhfuil a stádas coinnithe acu de bhua Airteagal 155(2) den Rialachán sin ag féachaint don fhíoras nár athraíodh a stádas agus nach gá cruthúnas a thabhairt maidir leis, fiú má d'fhág na hearraí críoch chustaim an Aontais go sealadach.