55As follows from Articles 91, 92 and 98 of the Customs Code, the transit and customs warehousing procedures are respectively characterised by the movement of goods between customs offices and the storage of goods in a warehouse under customs supervision. On any view, those operations cannot, as such, be regarded as the putting of goods on sale in the European Union (see, with regard to intra-Community transit operations, Case C-115/02 Rioglass and Transremar [2003] ECR I-12705, paragraph 27, and Montex Holdings, paragraph 19).
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