Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 8: Obligations relating to certain importations and exportations

Section 1: Importation

Article 276

Where dispatch or transport of the goods referred to in Article 274 ends at a place situated outside the Member State of their entry into the Community, they shall circulate in the Community under the internal Community transit procedure laid down by the Community customs provisions in force, in so far as they have been the subject of a declaration placing them under that procedure on their entry into the Community.