Når et køretøj sendes fra en medlemsstat til en anden, betragtes, uanset artikel 2, litra d), andet led, i direktiv 88/357/EØF [15], den medlemsstat, hvor risikoen foreligger, som bestemmelsesmedlemsstat i tredive dage fra det tidspunkt, hvor køber har accepteret leveringen, selv om køretøjet ikke formelt er registreret i bestemmelsesmedlemsstaten.
By way of derogation from the second indent of Article 2(d) of Directive 88/357/EEC [15], where a vehicle is dispatched from one Member State to another, the Member State where the risk is situated shall be considered to be the Member State of destination, immediately upon acceptance of delivery by the purchaser for a period of thirty days, even though the vehicle has not formally been registered in the Member State of destination.