This system is designated for the passengers being at least 15 years of age, and who at the moment of purchase, have the place of residence in some of the EU third countries, or similar territory (French overseas territories, Norman Islands, Faroe Islands, Canary Islands, Ceuta and Melilla, the Principality of Andorra, the Vatican, San Marino, Gibraltar, the Dutch part of St. Maarten, Helgoland, and the territories of Bisingen, Livigno, the Holy Mountain, Oland Islands). The status of a non-resident in accordance with this procedure is confirmed with any official document proving the place of residence of the purchaser outside of the European Union on the day of purchase (passport, consular document proving that certain persons from the EU are not EU citizen anymore but citizens of some other country).
The untaxed goods must be in the passenger’s luggage. It cannot be delivered by a third person (forwarding) or under the “disguise” of diplomatic bags. The sale for the purchaser with the character of commercial supply is exempt. The term luggage can be understood in a broader sense as a boot in the private car. The goods which is subject to special control are also included: tobacco, weapons, cultural heritage, means of transport for personal use: cars, ships, planes, as well as their parts and equipment, except from the car radio, CD players (including the price of installation) and sports items such as surfboards and bicycles.
When the supplier confirms that the purchaser meets all the aforementioned requirements, during the sale he provides him with the purchase order for export in the electronic form, in order to help him perform all customs formalities (showing the goods and the purchase order at the custom office). The VAT is not exempt yet until the goods stated in the purchase order validated by the customs authority is not a confirmed document BVE in electronic form. Goods should be exported outside the territory of the EU within 3 months from the date of the sale.
If a passenger leaves the territory of the EU through France, he himself shall submit the BVE document to the electronic border checkpoints placed at the exit points of the country i.e. territory of the EU/France. If the border crossing does not have a PABLO checkpoint, the passenger must submit the document, i.e. order to the custom service which then issues the electronic permit. The supplier, from the moment of receiving the order validated by the customs authorities, or the certificate on possessing the electronic permit/certificate, shall pay, in accordance with the data submitted by the purchaser (address, bank instructions...), the amount agreed at the moment of purchase (in case when he did not do it during the purchase procedure). Therefore, the supplier can refund that amount to his client abroad or in France, in the manner he finds convenient. The possible disputes between the purchaser and the supplier (especially when the purchase order is denied by the customs authorities due to the mismatching or mistakes made by the supplier) belong to the domain of private law. They do not belong to the domain of the Customs Law regulating only the control of the non-residency status of the purchaser and the effective export of goods.
Remark : When it comes to the new companies or companies which realise the export procedure for the first time, the purchase contingent of the franchise is determined as a function of necessary supplies for the realisation of the agreement for which the company submits the evidence proving that it is situated abroad.
Conclusion: the regime of VAT of export and import has certain similarities within the Community from the aspect of delivery and purchase, but still has its own specificities.
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