For supplies of goods transported by or on behalf of the customer, the place of taxation is the place where the goods are located at the time when the transport of the goods to the customer begins, according to Article 32 of the VAT Directive.

Subject: Exemption, for national transport within Ireland, from the construction and testing requirements for receptacles, and their provisions on use, contained in 6.2 and 4.1 of the ADR, for cylinders and pressure drums of gases of Class 2 that have undergone a multimodal transport journey, including maritime carriage, where (i) these cylinders and pressure drums are constructed, tested and used in accordance with the IMDG Code; (ii) these cylinders and pressure drums are not refilled in Ireland but returned nominally empty to the country of origin of the multimodal transport journey; and (iii) these cylinders and pressure drums are ...[+++]distributed locally in small quantities.

In response to this the US Department of Transportation (DOT) issued a "Notice of Proposed Rulemaking" (NPRM) in November 2005 that would re-interpret the statutory requirement for US airlines to be under the "actual control" of US citizens so as to expand opportunities for foreign citizens to invest in and participate in the management of US airlines.

An audit by the Department of Transportation Office of the Inspector General reports that ‘Environmental dangers associated with MARAD's old, deteriorating ships are very real and increasing daily.

(e) lay down that documents accompanying transport completed on their territory shall indicate not only the date but also the time on which transport started.

(e)lay down that documents accompanying transport completed on their territory shall indicate not only the date but also the time on which transport started.