# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), 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.

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/II/section/17/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-II/section-17/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.