32Thirdly, it should be noted that domestic manufacture of motor vehicles in Bulgaria is not a condition for a finding that a market for used vehicles exists in that Member State. A product becomes a domestic product as soon as it has been imported and placed on the market. Imported used cars and those bought locally constitute similar or competing products. Article 110 TFEU therefore applies to the registration duty charged on the importation of used cars (see Commission v Denmark, paragraph 17).
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