Eastern High Court Rules No Import VAT on Non-EU Exported Goods Exempt from Customs Duty

Danish Customs and Tax Administration posted a court decision on April 29
The decision clarifies import VAT liability for undeclared imported goods
A nonresident forwarding company imported oil drilling equipment into Denmark
The goods were not placed under customs duty, incurring a customs debt
The Tax Agency imposed import VAT as the goods entered the EU
The Eastern High Court ruled no obligation to pay import VAT on goods exempt from customs duty
The goods were exported to a non-EU country and not part of the EU economic circuit
Import VAT could not be imposed under Section 12 of the VAT Act

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.