Division 2 Intra-Union trade in goods shall cover:

intra-Union exports of the following goods leaving the Member State of export for a destination in another Member State:

1. (i)

   Union goods, except goods which are in transit between Member States;

2. (ii)

   non-Union goods placed in the Member State of export under the inward processing customs procedure.

intra-Union imports of the following goods entering the Member State of import, which were initially exported from another Member State:

1. (i)

   Union goods, except goods which are in transit between Member States;

2. (ii)

   non-Union goods formerly placed in the Member State of export under the inward processing customs procedure, which are maintained under the inward processing customs procedure or released for free circulation in the Member State of import.