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)

← 4. · All articles · 6. →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.