Article 30 Directive 2006/112/EC
Importation of goods
Title IV · Taxable transactions › Chapter 4 · Importation of goods
Open in the compendium9 cases ↓
Text of Article 30
‘Importation of goods’ shall mean the entry into the Community of goods which are not in free circulation within the meaning of Article 24 of the Treaty.
In addition to the transaction referred to in the first paragraph, the entry into the Community of goods which are in free circulation, coming from a third territory forming part of the customs territory of the Community, shall be regarded as importation of goods.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 30: 9 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 30 of Directive 2006/112/EC, most recent first.
- C-791/22 Hauptzollamt Braunschweig (Place where VAT is incurred III) Judgment · 18 January 2024 · Germany
- C-368/21 Hauptzollamt Hamburg (Place where VAT is incurred – II) Judgment · 8 September 2022 · Germany
- C-637/20 DSAB Destination Stockholm Judgment · 28 April 2022 · Sweden
- C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Opinion · 18 March 2021 · Poland
- C-7/20 Hauptzollamt Münster (Place where VAT is incurred) Judgment · 3 March 2021 · Germany
- C-26/18 Federal Express Corporation Deutsche Niederlassung Judgment · 10 July 2019 · Germany
- C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany
- C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands
VAT Committee guidelines on Article 30: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 100 · 2014-02-24-25 · document 4.5 Article 30 – small consignment exemption – rules applicable where importation takes place through another Member State than that to which the consignment is dispatched – two separate taxable events
Commission explanatory notes on Article 30
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 5.2 DEEMED SUPPLIER FACILITATING DISTANCE SALES OF IMPORTED GOODS (p. 95) In Scenarios 3a-3c and 4a-4b, the goods are always dispatched from a third territory or a third country to a customer in an EU Member State. The scenarios aim to briefly describe the VAT and customs implications when the electronic interface (as deemed supplier) registers in the IOSS or when it does not register in the