In order that the concept of ‘exportation from the Community’ may be interpreted consistently, it should be specified that a product is to be regarded as having been exported when it leaves the customs territory of the Community.
Afin d'arriver à une interprétation uniforme de la notion d'exportation hors de la Communauté, il convient de retenir la date de sortie du produit du territoire douanier de la Communauté.