Acquisition

Duty-free allowances

Imported

Persons travelling from third countries, exemption

Small consignments of non-commercial character, exemption/relief

Intra-EU movement of goods

Levying of VAT by means of tax labels, intermediate supplier's right to reimbursement of VAT in event of non-payment by purchaser

Meaning

Removed from warehouse, relief for special visitors

Tax-free shops

Tax-free shops, zero-rating