| PL/SQL User's Guide and Reference 10g Release 1 (10.1) Part Number B10807-01 |
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The GOTO statement branches unconditionally to a statement label or block label. The label must be unique within its scope and must precede an executable statement or a PL/SQL block. The GOTO statement transfers control to the labelled statement or block. For more information, see "Using the GOTO Statement".
Syntax

Keyword and Parameter Description
A label that you assigned to an executable statement or a PL/SQL block. A GOTO statement transfers control to the statement or block following <<label_name>>.
Usage Notes
Some possible destinations of a GOTO statement are not allowed. In particular, a GOTO statement cannot branch into an IF statement, LOOP statement, or sub-block.
From the current block, a GOTO statement can branch to another place in the block or into an enclosing block, but not into an exception handler. From an exception handler, a GOTO statement can branch into an enclosing block, but not into the current block.
If you use the GOTO statement to exit a cursor FOR loop prematurely, the cursor is closed automatically. The cursor is also closed automatically if an exception is raised inside the loop.
A given label can appear only once in a block. However, the label can appear in other blocks including enclosing blocks and sub-blocks. If a GOTO statement cannot find its target label in the current block, it branches to the first enclosing block in which the label appears.
Examples
A GOTO label cannot precede just any keyword. It must precede an executable statement or a PL/SQL block. To branch to a place that does not have an executable statement, add the NULL statement:
FOR ctr IN 1..50 LOOP
DELETE FROM emp WHERE ...
IF SQL%FOUND THEN
GOTO end_loop;
END IF;
...
<<end_loop>>
NULL; -- an executable statement that specifies inaction
END LOOP;