Whereas products subject to excise duty purchased by persons who are not approved warehousekeepers or registered or non-registered traders and dispatched or transported directly or indirectly by the vendor or on his behalf must be subject to excise duty in the Member State of destination;
ker je treba od trošarinskih proizvodov, ki jih kupijo osebe, ki niso imetniki trošarinskih skladišč ali pooblaščeni ali nepooblaščeni trošarinski prejemniki, in ki jih pošlje ali prevaža neposredno ali posredno prodajalec ali nekdo v njegovem imenu, plačati trošarino v namembni državi članici;