Where goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA Convention / Istanbul Convention, under cover of form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory.
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Chapter 2 · Transit › Section 1 · External and internal transit › Article 228
Single territory for transit purposes
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