Subject

Distance sales of imported goods are considered to be deliveries of goods dispatched or transported by the seller, directly or indirectly, or on his behalf, from a third country or territory to a customer located in a Member State, provided that the following conditions are met:

1. That the recipients are the persons whose intra-community acquisitions of goods are not subject to tax under the provisions of article 14 of the LIVA , or any other person who does not have the status of a businessman or professional acting as such.

2. That the goods subject to said deliveries are different from new means of transport or goods subject to installation or assembly.