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I thought you might be interested in looking at How to account for zero VAT sales to customer who takes goods out of EU by flight in baggage.
https://www.toytowngermany.com/forum/topic/392424-how-to-account-for-zero-vat-sales-to-customer-who-takes-goods-out-of-eu-by-flight-in-baggage/?do=findComment&comment=3937578
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