BMF Clarifies VAT Exemption Requirements for Pre-Import Deliveries Under § 4 No. 4b UStG

• The tax exemption under § 4 No. 4b UStG applies only to deliveries objectively part of a specific import process, not just intended for import.
• The goods must be in a special customs procedure (e.g., transit, customs warehouse, temporary use, end-use, processing) at the time of delivery.
• The exemption does not apply to other services related to goods in special customs procedures; other specific exemptions may apply.
• Competing exemptions (e.g., export or intra-EU deliveries) take precedence depending on the transaction.
• Strict documentation and proof requirements apply, especially regarding the non-Union status of goods and delivery conditions.
• The supplier does not need to be the customs declarant; only the link to the import process is decisive.

Source: awb-international.com

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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