Division 4

‘Country of consignment’ shall be the country from which the goods were initially exported to the Member State in which the goods are located at the time of their release into the customs procedure if neither a commercial transaction (e.g. sale or processing) nor a stoppage unrelated to transport has taken place in an intermediate country. If such stoppage or commercial transaction has taken place, the country of consignment shall be the last intermediate country where such stoppage or transactions occurred.