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The principles of recognizing the export of goods from Poland

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Is it possible to demonstrate that goods were exported from Poland if the export customs procedure began in the another Member State? This question was answered by a panel of 7 judges of the Supreme Administrative Court in a recent Resolution (dated June 25th 2012 r. signature I FPS 3/12).

According to the NSA resolution the condition for the export of goods from the territory of a country outside of the EU, is met not only when the procedure of the export of the goods starts through the export declaration submitted at the customs office on the territory of Poland, but also when the export customs procedure began in the another Member State. It is necessary according to NSA however, to prove that the export of goods outside the territory of EU occurs during the transport which begun on the territory of Poland within the single (the same) supply of goods.