Without prejudice to other Community provisions Member States shall exempt the following under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
1. the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor;
2. the supply of goods dispatched or transported to a destination outside the Community by or on behalf of a purchaser not established within the territory of the country, with the exception of goods transported by the purchaser himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use;
In the case of the supply of goods to be carried in the personal luggage of travellers, this exemption shall apply on condition that:
- the traveller is not established within the Community,
- the goods are transported to a destinat