C: Special arrangements applicable to distance sales of goods imported from third countries or territories

I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third territories or countries; 2° Any taxable person, whether or not established on the territory of the European Union, carrying out distance selling of goods imported from territories or third countries and being represented by an intermediary established on the…