(a) the imported goods are dispatched or transported outside the enlarged Community; or (b) the import
ed goods within the meaning of paragraph 4 (a) are other than means of transport and are redispatched or transported to the Member State from which they were exported and to the person who exported them; or (c) the import
ed goods within the meaning of paragraph 4 (a) are means of transport which were acquired or imported before the date of accession in accordance with the ge
neral conditions of ...[+++]taxation in force on the domestic market of one of the new Member States or of one of the Member States of the Community and/or have not been subject, by reason of their exportation, to any exemption from, or refund of, value added tax.
ou c) le bien importé, au sens du paragraphe 4 point a), est un moyen de transport qui a été acquis ou importé, avant la date de l'adhésion, aux conditions générales d'imposition du marché intérieur de l'un des nouveaux États membres ou de l'un des États membres de la Communauté, et/ou n'a pas bénéficié, au titre de son exportation, d'une exonération ou d'un remboursement de la taxe sur la valeur ajoutée.