Preferential tariff treatment shall be applied to goods satisfying the requirements of this chapter and which are consigned directly between the territories of the exporting Member State and the importing Member State (i.e: direct shipment from county A to country B).
The following shall be considered as consigned directly from the exporting Member State to the importing Member State:
Goods transported from an exporting Member State to the importing Member State; or
Goods transported through one or more Member States, other than the exporting Member State and the importing Member State, or through a non-Member State, provided that:
The transit entry is justified for geographical reason or by consideration related exclusively to transport requirements
The goods have not entered into trade or consumption there; and
The goods have not undergone any operation there other than unloading and reloading or any other operation to preserve them in good condition.