Importation of a product subject to excise duty — the entry of that product into the territory of the Community, including the entry of such a product from a territory covered by Article 2 (1), (2) and (3) or from the Channel Islands. However, where the product is placed under a Community customs procedure on entry into the territory of the Community, importation shall be deemed to take place when it leaves the Community customs procedure 1.

intra-Community flight or sea-crossing — any transport, by air or sea, commencing within a Member State, where the actual place of arrival is situated within another Member State (c)

Member State of destination — the Member State of arrival of the dispatch or transport 1.

tax-free shop — any establishment situated within an airport or port which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3 of this Article (a)

traveller to another Member State — any passenger holding a transport document, for air or sea travel, stating that the immediate destination is an airport or port situated in another Member State (b)