(b)
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union
in accordance with the TIR Convention, provided that such movement: began or is to end outside the customs territory of the Union; is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.