- Deliveries made before an import, and the deliveries preceding them, are exempt from VAT under § 4 No. 4b UStG.
- This applies to goods physically entering the EU but not yet released into free customs and tax circulation.
- The goods are initially in special customs procedures such as transit, customs warehousing, temporary admission, end use, or inward processing.
- The previous brief guidance in the VAT application decree has been replaced by a more detailed explanation, mainly covering the relevant customs procedures and proof requirements.
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.
