Greece: Import VAT relief for non-established suppliers
Since March 1, 2013, the payment of import VAT in Greece can be avoided by non-established importers. The tax relief is possible when goods imported in the country are immediately (i.e. after the customs clearance) re-exported or transported to another EU Member State.
This scheme also known as Onward Supply Relief (OSR) or Customs procedure 42 is applicable only under certain specific conditions.