Place of unloading

The place taken into account is the place in which the goods are unloaded from a railway vehicle after being transported by it. Unlike in road and inland waterway transport, transhipments from one railway vehicle directly to another and change of tractive vehicle are not regarded as unloading/loading. However, if the goods are unloaded from a railway vehicle, loaded on another mode of transport and, again loaded on another railway vehicle, this is considered as unloading from the first railway vehicle followed by loading on the second railway vehicle.