Delivery of goods from the Member State of the European Union regardless of the method in which such goods are introduced into the statistical territory of another Member State of the European Union.

Arrivals include: a) Union goods that: - are not in direct or interrupted transit through the given Member State - are in direct or interrupted transit through the given Member State but are leaving the territory of the given Member State following fulfilment of formalities associated with their export outside of the statistical territory of the European Union b) non-Union goods that: - have been permitted to free trade - their status as goods undergoing active enhancement or processing procedures under customs supervision is maintained by the given Member State or such goods are again subject to such procedures.

• Act of 19 March 2004, the Customs Law
  Place of publication: (Dz. U. z 2023 r. poz. 1590, z późn. zm.)