3. Article 2 of the Order
This section has no associated Explanatory Memorandum
Insert as article 2(3)—
“(3) Where the person’s journey involved transit through an outside country, or began in outside territory, this Order applies if that person is unable to establish to an officer of Revenue and Customs that the goods contained in that person’s personal luggage were acquired subject to the general conditions governing taxation on the domestic market of a member State and do not qualify for any refunding of value added tax or excise duty.
(See Article 2 of Council Directive 2007/74/EC (transit, etc).)”.