FG Baden-Württemberg, notification of August 26, 2022 on judgment 11 K 2900/21 of January 25, 2022 (nrkr – BFH Az.: VII R 17/22)
The customs debt incurred due to the lack of presentation and customs declaration of goods expires, as does the import VAT, if it can be proven to the customs authorities that the goods have not been used or consumed, but have been taken out of the customs territory of the Union and if there is no attempt to deceive.
Source: datev-magazin.de
