Kaubasaadetis koosneb kaupadest, mis saadetakse samal ajal samast lähtekohast sama kommertstranspordivahendiga samalt saatjalt samale saajale samasse sihtkohta.
The time at which the customs debt is incurred shall be one of the following: ... (b) the moment at which the goods reach a destination other than that for which they were allowed to leave the customs territory of the Community with total or partial relief from export duties; ...
