- If, by mistake, code 40 is used instead of code 42 in the customs declaration, the import VAT exemption under § 5 Abs. 1 Nr. 3 UStG does not apply, as the exemption requires the importer to indicate the intention to claim it by selecting code 42 in the customs procedure.
Source: datenbank.nwb.de
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.
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