Can I send the goods to multiple recipients with a single transport?

If the taxpayer sells the products of several business partners from the European Union he may transport them with a single shipment. The goods for each individual recipient have to be clearly separated so the identification of them should be possible. When the supplier uses the services of a professional shipping company, he receives the bill of lading for each lot and the shipping company’s role is to separate the products transported appropriately.

Where a taxpayer uses its own transport the individual lots of goods must be clearly separated from each other. This could be done for instance in a way that the goods will be shipped on separate pallets or packages shipped to each customer will be individually PVC foil coated.