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Exportation of goods

Categories: Glossary of tax related terms, RSS

Exportation of goods – is the removal of goods, confirmed by the customs office specified in customs regulations, from the territory of the Country beyond the territory of the Community in the course of activities referred to in Article 7, if the removal is carried out by:

a) the supplier, or for his benefit, or

b) an acquirer who has his registered office outside of the territory of the Country, or for his benefit, excluding goods removed by the acquirer for the purposes of providing equipment or supplies to recreational boats and private aircraft, or other private means of transport, referred to in the provisions of Article 16 of the Council Regulation No. 1777/2005 of 17 October 2005 laying down measures for implementation of Directive 77/388/EEC on the common system of value added tax (Official Journal of the European Union L 288 of 29 October 2005, p. 1) hereinafter referred to as „Regulation 1777/2005”).