third countries
as defined in Council Directive (EU) 2020/262 of 19 December 2019 laying down the general…, Article 3, point (5) (Definitions)
(5)
‘third countries’ means any State or territory to which the Treaties are not applicable;
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Also defined in
- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 02006L0112-20250414, 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…