Annex I

Annex 37 is amended as follows:

In Title II, A, Box 15, the following text is inserted as the penultimate paragraph:

‘Regarding export formalities, the “Member State of actual export” is the Member State, other than the Member State of export, from which the goods were initially dispatched for the purpose of export, if the exporter is not established in the Member State of export. When the goods were not initially dispatched from another Member State for the purpose of export or when the exporter is established in the Member State of export, the Member State of export shall be the same as the Member State of actual export.’