Title IX: Exemptions

Chapter 10: Exemptions for transactions relating to international trade

Section 1: Customs warehouses, warehouses other than customs warehouses and similar arrangements

Article 162

Where Member States exercise the option provided for in this Section, they shall take the measures necessary to ensure that the intra-Community acquisition of goods intended to be placed under one of the arrangements or in one of the situations referred to in Article 156, Article 157(1)(b) or Article 158 is covered by the same provisions as the supply of goods carried out within their territory under the same conditions.