# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 409

Extent: E+W+S+N.I.

In the cases referred to in Article 408(1), the place of import within the meaning of Article 61 shall be the Member State within whose territory the goods cease to be covered by the arrangements or situations under which they were placed before the date of accession.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/409 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-409
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.