Article 60
The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax CHAPTER 4 — Place of importation of goods
Article 61
By way of derogation from Article 60, where, on entry into the Community, goods which are not in free circulation are placed under one of the arrangements or situations referred to in Article 156, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the place of importation of such goods shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations. Similarly, where, on entry into the Community, goods which are in free circulation are placed under one of the arrangements or situations referred to in Articles 276 and 277, the place of importation shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.
Back to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — full text
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