A distance sale of imported goods is a supply to a non-taxable customer (ie B2C and taxable persons not exceeding the acquisition threshold) where goods are dispatched or transported by or on behalf of the supplier from the territory of a non-EU country to an EU member state, including those in the transport or dispatch of which the supplier is indirectly involved.
In the case of distance sale of imported goods,
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:03