That argument is disputed by Carboni, which considers the Community customs regime to be decisive and maintains that, according to that regime, only the time of the introduction of the goods onto the Community market, which takes place on the presentation of the goods at customs, is relevant.
Selle väite vaidlustas Carboni, kes leiab, et otsustav on ühenduse tollikord, ning ta väidab, et selle tollikorra kohaselt puutub asjasse üksnes see aeg, mil kaup ühenduse turule tuuakse ja see toimub kauba esitamisel tollile.