S.L. 382.2 Art. 4Transit through territory of a third country.

Where a journey involves transit through the territory of a third country, or begins in a territory as referred to in regulation 3, these regulations shall apply if the traveller is unable to establish that the goods transported in his luggage have been acquired subject to the general conditions governing taxation on the domestic market of a Member State and do not qualify for any refund of excise duty under the Act.