Division 1 Where 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.

However, where it is known, at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, this latter Member State shall be the Member State of presumed destination.

Where goods are placed under the customs inward processing procedure, the Member State of presumed destination shall be the Member State where the first processing activity is carried out.