Products shall be considered as having complied with the prescribed destination when it is established that:
(a) they have left the customs territory of the Community in the unaltered state; for the purposes of this Regulation deliveries of any products intended solely for consumption on board drilling or extraction platforms, including work-points providing support services for such operations, situated within the area of the European continental shelf, or within the area of the continental shelf of the non-European part of the Community, but beyond a three-mile zone starting from the base line used to determine the extent of a Member State's territorial waters, shall be considered to have left the customs territory of the Community ...