Transport af varer med afgangssted og ankomststed på en og samme medlemsstats område sidestilles med transport af varer inden for Fællesskabet, når transporten har direkte tilknytning til transport af varer med afgangssted og ankomststed beliggende på to forskellige medlemsstaters områder.
The transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of the same Member State shall be treated as intra-Community transport of goods where such transport is directly linked to transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of two different Member States.