Article 16 - Transfer of own Goods to another Member State

1) A Taxable Person who transfers Goods forming part of his assets from the Kingdom to another Member State is not considered to make a Supply of those Goods provided that Person can evidence the use or intended use of those Goods for his own temporary use or an onwards Supply within sixty (60) days of the Goods being moved to that Member State.

2) Evidence of an onwards Supply is an order or contract for sale with a Person in that Member State, or such other evidence as the Authority may accept. Evidence of temporary entry of goods is documentation showing the prescribed items and uses as described in the Unified Customs Law.

3) A person who cannot evidence an excepted purpose for the Goods in the timeframe specified in the first paragraph of this article is able to adjust the Output Tax accounted for on the Supply of the Goods at such time evidence becomes available, subject to the time limitations described in the Law.

4) A Supply of Goods made in the Kingdom on the transfer of a Taxable Person’s own Goods to another Member State in accordance with the Agreement and the Law is considered to be a Supply made to that Taxable Person for the purpose of determining the authority concerned with deduction of Input Tax on the supplied Goods.