third countries

as defined in Council Directive 2006/112/EC of 28 November 2006 on the common system of value…, Article 14(4), point (2)

(2)

‘distance sales of goods imported from third territories or third countries’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a third territory or third country, to a customer in a Member State, where the following conditions are met:

(a)

the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;

(b)

the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.

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Also defined in

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) 32020L0262, Article 3, point (5)
any State or territory to which the Treaties are not applicable