A&V in AW-Prax: Impact of standard delivery clauses on the export business

If goods are exported to a third country, a wide range of arrangements must be made between the seller and the buyer, for which standardized terms and conditions can be used. The use of such standardized terms of delivery results in various obligations for the exporting seller, for example. These include, for example, export clearance when using Incoterms 2020. However, in addition to factors to be considered under customs law, the choice of an Incoterm can also determine the question of VAT liability. In his article

Bedeutung der Incoterms 2020 für Ausfuhrabfertigung und Ausfuhrlieferung, AW-Prax 2021, S. 531-533

Prof. Dr. Christoph Graf von Bernstorff discusses both customs law and sales tax aspects of Incoterms.

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