§2.12 Summary examples

The examples listed below are completely hypothetical and only meant to illustrate different issues explained in the sections above 1. An X-ray machine manufactured in the USA that has been sold to a hospital in the Netherlands on 15 March 2019 but will only arrive at Dutch customs on 5 April 2019. The product is sold by the manufacturer outside the EU directly to the EU customer via distance sales. In this case, the date of placing on the market of the X-ray machine is 15 March 2019. This is the date in which a product already manufactured was bought from a manufacturer outside the EU by an EU end user, the order was placed and accepted of a product ready to be shipped. (See Section 2.4. Making available and placing on the market in case of distance and online sales) 2. A printer manufactured in China is sent to the EU to a Spanish importer on 15 February 2019 for further distribution in the Union and released for free circulation in the EU on 15 March 2019. The product is manufactured outside the EU and placed on the Union market by an importer. In this case, the date of placing on the market is 15 March 2019 which is the date of release for free circulation. (See Section 2.5. Products imported from countries outside the EU) 3. A toy manufactured in the EU and sent to the distribution branch of the manufacturer on 20 October 2019. The product is manufactured in the Union and placed on the market by the EU manufacturer. Even if the distributor belongs to the manufacturer, the date of placing on the market is 20 October 2019, which is the date the product is first supplied for distribution on the Union market. (See Section 2.3. Placing on the market) 4. A taximeter manufactured in the EU, sold to a distributor on 10 January 2019. New legislative requirements are applicable as of 1 March 2019. It is installed in a taxi on 20 March 2019. In this example, the date of placing on the market is, following the same reasoning as in the example above, 10 January 2019. It can still be put into service despite new requirements entering into force on 1 March 2019 (unless otherwise provided for in the new Union harmonisation legislation). (See Section 2.6. Putting into service or use (and installation)). 5. A completed machine is ordered by an EU end-user on 1 April 2019 on the basis of an offer/model in a catalogue. The machine is subsequently manufactured in China and shipped to the end user on 1 June 2019. It arrives at customs on 20 June 2019. The product is sold by the manufacturer outside the EU directly to the EU customer via distance sales. In this example, the date of placing on the market is 1 June 2019. This is the date in which the product bought from a manufacturer outside the EU by an EU end user is already manufactured and ready to be shipped. (See Section 2.4. Making available and placing on the market in case of distance and online sales) 6. A manufacturer of personal computers in the EU supplies a number of its own PC production for the use of its employees on 1 February 2019. Those products are supplied for use on the Union market and thus placed on the market on 1 February 2019. (See Section 2.3. Placing on the market) 7. A manufacturer of toys outside the EU sends 100 toys of the same model to a fulfilment service provider on 15 March 2019 and they are released for free circulation on 20 March 2019. The manufacturer starts selling those products on its website as of 1 April 2019. The products are manufactured outside the EU and physically transferred to a fulfilment service provider for distribution on the Union market. In this example, the date of placing on the market is 20 March 2019, which is the date of the release for free circulation. (See Section 2.4. Making available and placing on the market in case of distance and online sales)

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07