Article 6 - Transporting Goods from One Member State to Another

1. A Taxable Person who transports Goods forming part of his assets for the purposes of his business from the place where they are in a Member State to another place in another Member State shall be deemed to have made a Supply of Goods.

2. A transportation of Goods as provided for in subsection 1 above shall not be considered a Supply of Goods if it was done for one of the following purposes:

a) to use the Goods in the other Member State temporarily within the conditions of temporary entry provided for in the Common Customs Law;

b) where the transportation of goods is done as part of another Taxable Supply in the other Member State.