Division 2 Member State of actual export shall be the Member State where the goods are located at the time of release into the customs procedure.

However, in the case of goods in quasi-export as defined in Section 1(l), the Member State of actual export shall be the Member State from which the goods were brought to the Member State in which the goods are located at the time of their release into the customs procedure.

Where goods are exported subsequent to a customs inward processing procedure, the Member State of actual export shall be the Member State where the last processing activity was carried out.