It is necessary to lay down the principle of how to determine the customs status of Union goods and the circumstances pertaining to the loss of such status, and to provide a basis for determining when that status remains unaltered in cases where goods are temporarily taken out of the customs territory of the Union.
Is gá an prionsabal a leagan síos ar dá réir a chinnfear stádas custaim earraí de chuid an Aontais agus na cúinsí a bhaineann le cailliúint an stádais sin, agus is gá bonn a chur ar fáil chun cinneadh cén uair a fhanann an stádas sin gan athrú i gcásanna ina dtabharfar earraí amach as críoch chustaim an Aontais go sealadach.