When goods leave the EU, they automatically lose their status as Union goods. When reimported, they are in principle treated as non-Union goods, which means that customs formalities must be completed again and import duties and import VAT may be due.
But how far does that exemption extend? Can a VAT levy still be imposed if not all customs formalities have been complied with, even if the conditions have been met in terms of content?
Source: www.vat-consult.be
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