146(1)  Member States shall exempt the following transactions:

(a)the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor;

(b)the supply of goods dispatched or transported to a destination outside the Community by or on behalf of a customer not established within their respective territory, with the exception of goods transported by the customer himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use;

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