OpenLegislation

Section 17 Member State of presumed destination and Member State of actual export

United Kingdom

Original text. Later amendments are not shown.

  1. 1Where the goods are released for free circulation or placed under the end-use procedure the Member State of presumed destination shall be the Member State where the goods are located at the time of release into the customs procedure.
  2. 2Member State of actual export shall be the Member State where the goods are located at the time of release into the customs procedure.