Place where goods are brought into the customs territory of the Union
Article 137
1. For the purposes of Article 71(1)(e) of the Code, the place where goods are brought into the customs territory of the Union shall be: (a) for goods carried by sea, the port where the goods arrive first in the customs territory of the Union; (b) for goods carried by sea into one of the French overseas departments which are part of the customs territory of the Union, and carried directly to another part of the customs territory of the Union, or vice versa, the port where the goods arrive first in the customs territory of the Union, provided that they were unloaded or transhipped there; (c) for goods carried by sea and then, without transhipment, by inland waterway, the first port where unloading can take place; (d) for goods carried by rail, inland waterway, or road, the place where the customs office of entry is situated; (e) for goods carried by other modes of transport, the place where the frontier of the customs territory of the Union is crossed. 2. For the purposes of Article 71(1)(e) of the Code, where the goods are brought into the customs territory of the Union and then carried to a destination in another part of that territory through territories outside of the customs territory of the Union, the place where the goods are brought into the customs territory of the Union shall be the place where goods were first brought into that customs territory, provided that the goods are carried directly through those territories by a usual route to the place of destination. 3. Paragraph 2 shall also apply where the goods have been unloaded, transhipped or temporarily immobilised in territories outside of the customs territory of the Union for reasons relating solely to their transport. 4. Where the conditions laid down in paragraphs 1(b), 2 and 3 are not fulfilled, the place where goods are brought into the customs territory of the Union shall be the following: (a) for goods carried by sea, the port of unloading; (b) for goods carried by other means of transport the place specified in points (c), (d) or (e) of paragraph 1 situated in that part of the customs territory of the Union to which the goods are consigned.