Ainsi, par exemple, les exploitants de ferries effectuant la liaison entre le Royaume-Uni et la France ou entre l'Allemagne et le Danemark pourront choisir d'acquérir les biens, respectivement, en France ou au Royaume-Uni, et en Allemagne ou au Danemark.
For example, goods subject to excise duty bought by the ferry operator in France and subject to the lower French duty rates could be sold on board subject to French rates of duty not only on voyages from France to the UK but also on voyages from the UK to France, provided that the ferry operator does not offer the goods for sale in UK territorial waters.
