Export of Goods

Art. 15.

(1)

Export of goods, within the meaning of this Law, shall be considered to take place where all of the following conditions have been met:

1. The goods are supplied from a place within the territory of the country to a place outside the territory of the country;
2. ⁸ The transportation of goods from the country to the place of supply is carried out:
   1. by the supplier or in his name; or
   2. by the customer or in his name, where the customer is a foreign person without any business within the territory of the country; these provisions shall not apply to the cases of goods supplied to entertainment sea-going vessels or private aircraft or other transportation vehicles for private use.
3. The supplier transfers the ownership or the other rights in rem over the exported goods to the customer.

(2)

Export of goods, for the purposes of this Law, shall be considered to take place also where goods are supplied under the terms and conditions laid down in par. 1 from a place within the territory of the country to a place in a free area, free warehouse or a business licensed for foreign exchange trade.

(3)

The general rules on the documentation of exports in pursuance of the provisions of the Customs Law and the Regulations on its enforcement, as well as the rules provided in this Law in respect to the export of goods shall apply to the cases under par. 2.