ECJ Article 1 of Regulation no 565/68 must be interpreted as meaning that goods must be considered as ‘coming from’ Poland when they remain until the moment when they are delivered in the community at the disposal and under the direct control of the seller who is bound vis-a-vis the Polish People’s Republic to comply with the undertakings entered into with regard to prices and when in the course of transportation they have not been given customs clearance, put into free circulation or processed in any way.
Citations:
C-9/72, R-9/72, [1972] EUECJ R-9/72
Links:
Jurisdiction:
European
Customs and Excise
Updated: 12 December 2022; Ref: scu.214172
