74If, on the other hand, such goods are seized and destroyed by the authorities after going beyond the first border customs office situated inside the territory of the Community, they must be regarded as having been imported into the Community with the result that the chargeable event for excise duty has occurred in relation to those goods, in accordance with Article 5(1) of the Excise Duty Directive. That seems to be the case for the goods at issue in the case in the main proceedings in which the unlawful introduction into the territory of the Community took place in Germany, whereas the subsequent seizure and destruction of those goods took place in Denmark.
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