Country, in which goods are subject to dispatch to Poland as the country of destination.

If the country of consignment is not known, the country of purchase of goods should be considered as the country of consignment. Member State, in which goods were purchased, is the country, in which the selling party has its headquarters (the party, with which the contract was signed, on the basis of which goods were subject to dispatch to the country of destination).

• Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 Text with EEA relevance
  Place of publication: (Dz. Urz. UE L 152 z 16.06.2009, str. 23, z późn. zm.)
• Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91
  Place of publication: (Dz. Urz. UE L 102 z 07.04.2004, str. 1, z późn. zm. – Dz. Urz. UE Polskie wydanie specjalne, rozdz. 2, t. 16, s. 64)