BFH came to the following conclusion :
When compensating products are re-imported after outward processing, the transport costs to the place where the goods are brought into the customs territory of the Union in accordance with Article 71 (1) (e) (i) UZK must be included in the customs value and the costs for the outside of the customs territory processing process carried out by the Union (Article 86 (5) UZK).
The Senate saw no reason to refer the case to the ECJ.
Source: awb-international.de
Latest Posts in "Germany"
- Germany Mandates X-Rechnung E-Invoicing for B2B and Public Sector: Key Dates and Legal Framework
- Catering VAT Reduced to 7%: Ongoing Tax Issues Despite Simplified Rules from 2026
- Template for Proof of VAT Registration (Entrepreneur) Announced by BMF on April 23, 2026
- Certificate of Domestic Residency under Section 13b(7)(5) German VAT Act (UStG) – New Template 2026
- No Right to Final Meeting After Initiation of Tax Evasion Proceedings During VAT Special Audit
