OpenLegislation

Division 1 ‘Mode of transport at the border’ means the active means of transport by which the goods are presumed to:

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    leave the statistical territory of the Member State of export, in the case of intra-Union exports, or the statistical territory of the Union specified in Section 4, in the case of extra-Union exports; or

  2. (b)

    have entered the statistical territory of the Member State of import, in the case of intra-Union imports, or the statistical territory of the Union specified in Section 4, in the case of extra-Union imports.