(a)
the goods were placed, before the date of accession, under customs transit arrangements;
(b)
the goods have not ceased to be covered by these arrangements before the date of accession.
Chapter 2 · Transitional measures applicable in the context of accession to the European Union › Article 407
The provisions in force at the time the goods were placed under customs transit arrangements shall continue to apply until the goods cease to be covered by these arrangements after the date of accession, where the following conditions are met:
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