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This rule applies because those countries are not part of the EU for customs purposes

Tobacco Board Registration Certificate is an official registration/authorization provided by the Tobacco Board for entities involved in tobacco business activities such as: Tobacco growers (farmers) Traders and dealers Processors and warehouses Exporters of tobacco products Auction platform participants (where applicable) This registration supports legal compliance and enables participation in regulated tobacco marketing and export systems

Refilling, Reusing and Disposing of Liquor Bottles7

It was a narrow, but grassy channel which looked like it would lead straight through rocks and up to the summit

Harris et al., 2010