Other exemptions

A: free of excise duty and VAT in travellers’ personal luggage
(see Directive 2007/74/EC) or

B: free of VAT as personal property
(see Directive 2009/132/EC) or

C: free of VAT as small consignments
(see Directive 2006/79/EC)

The importation of goods dispatched or transported from a third territory or from outside the EU

• Into EU country 1
• En route for EU country 2, where the dispatch or transportation ends

(Article 143(1)(d) VAT Directive)

Where the subsequent supply of the goods by the importer is exempt as an intra-EU supply or intra-EU transfer

and The importer can, when importing the goods, provide:

• His VAT identification number or that of his tax representative
• His customer’s VAT identification number and
• Evidence of his intention to dispatch or transport the goods to EU country 2

The reimportation of goods by the person who exported them

(Article 143(1)(e) VAT Directive)

• The goods must be in the state in which they were exported and
• They must be exempt from customs duties

The importation of goods

(Article 143(1)(f) VAT Directive)

The importation of goods into EU country 1

(Article 143(1)(fa)-(g) VAT Directive)

A:

• The European Union
• The European Atomic Energy Community
• The European Central Bank
• The European Investment Bank or
• Certain privileged bodies created by the EU (bodies to which the Protocol of 8 April 1965 applies)

• As provided under the appropriate agreements or headquarters agreements and
• Only to the extent that the exemption does not lead to a distortion of competition

B:

• International bodies other than those in A, recognised by EU country 1 or
• members of those bodies

The importation of goods into EU countries that are also NATO members

(Article 143(1)(h)VAT Directive)

C:

The armed forces of other NATO member countries

The goods must be for:

• The use of those forces or accompanying civilian staff or
• Supplying their messes or canteens and
• The armed forces must be taking part in the common defence effort

The goods must be for:

• The use of those forces or accompanying civilian staff or
• Supplying their messes or canteens

• The catches must be unprocessed or have undergone preservation before marketing
  and
• Not yet have been supplied

The importation of gold

(Article 143(1)(k) VAT Directive)

(Article 143(1)(l) VAT Directive)

A Gas

• A natural-gas system or
• Any network connected to such a system

or fed in from a vessel transporting gas into:

• A natural-gas system or
• Any upstream pipeline network

(Article 143(1)(l) VAT Directive)

B Electricity

(Article 143(1)(l) VAT Directive)

C Heat or cooling energy

Supply of services related to the importation of goods
(Article 144 VAT Directive)

includes transport services connected with the importation of movable property (e.g. furniture) carried out as part of a change of residence (Article 46 of the Implementing Regulation (EU) 282/2011).

If the value of those services is included in the customs value of the goods (and hence in the amount subject to import VAT)

Unlike Cases 1 to 12, the exemption in Case 13 is an exemption with the right to deduct. 

The intra-EU acquisition of goods in EU country 1

Article 140(a) VAT Directive)

The intra-EU acquisition of goods in EU country 1

Article 140(b) VAT Directive)

Where the importation of those goods into EU country 1 would be exempt as:

• Goods exempt when supplied (see Exemptions relating to importation : Case 1)
• Personal and small imports (see Exemptions relating to importation : Case 2)
• Goods in free circulation (see Exemptions relating to importation : Case 3)
• Goods reimported after temporary export (see Exemptions relating to importation : Case 5)
• Diplomatic imports (see Exemptions relating to importation : Case 6)
• Imports by international bodies (see Exemptions relating to importation : Case 7)
• Imports by the armed forces of other NATO member countries (see Exemptions relating to importation : Case 8)
• Imports by UK forces in Cyprus (see Exemptions relating to importation : Case 9)
• Fishing catches (see Exemptions relating to importation : Case 10)
• Central bank gold (see Exemptions relating to importation : Case 11) or
• Natural gas etc (see Exemptions relating to importation : Case 12)

The intra-EU acquisition of goods in EU country 1

(Article 140(c) VAT Directive)

Who is in all circumstances entitled to full reimbursement of the VAT due because:

The transactions relate to certain activities causing it to be regarded as a business [taxable person] and carried out outside EU country 1 (see Deductions: Certain transactions carried out abroad )

or

the transactions are exempt with the right to deduct (see Deductions: transactions exempt with the right to deduct )

or

VAT on the transactions is due by the customer alone

or

The business is established in EU country 2 and entitled to a refund under the scheme for Cross-border refunds to EU businesses