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l-akkwisizzjoni intra-komunitarja ta' merkanzija minn persuna taxxabbli, l-importazzjoni u l-fornitura ta' merkanzija lill-persuna taxxabbli bil-ħsieb ta' esportazzjoni, kif tkun jew wara l-ipproċessar, lejn territorji terzi u provvista ta' servizzi li għandhom x'jaqsmu mal-attivitajiet ta esporttazzjoni, sal-valur ta' l-esporti tal-persuna matul l-aħħar 12-il xahar ta' qabel;
the intra-community acquisition of goods by a taxable person, the importation and the supply of goods to a taxable person with a view to exportation, as they are or after processing, to third territories and supplies of services relating to his exporting activities, up to the value of his exports during the preceding 12 months;