Delivery of goods to the Member State of the European Union, regardless of how they left the statistical territory of another Member State of the European Union.

Dispatches include:

(a) community goods which in this Member State: - are not in direct transit nor in paused transit, - are in direct or paused transit, but having entered this Member State as non-community goods they were allowed for free circulation;

(b) non-community goods which have been placed under the customs procedure for inward processing or processing under customs control in the Member State, or they status as placed under the procedure in the Member State has been maintained, or were gained through the procedure in the Member State.

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