Article 274 Directive 2006/112/EC

Importation

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 8 · Obligations relating to certain importations and exportations › Section 1 · Importation

Open in the compendium

Text of Article 274

Articles 275, 276 and 277 shall apply to the importation of goods in free circulation which enter the Community from a third territory forming part of the customs territory of the Community.

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