91I.—(1) In this section and sections 91J and 91K—

"intermediary" means a person established in the Community appointed by the taxable person making distance sales of goods imported from third territories or third countries as the person liable for the payment of the value-added tax and to fulfil the obligations laid down in the import scheme in the name and on behalf of the taxable person;

"Member State of consumption" means the Member State where the dispatch or transport of the goods to the customer ends;

"Member State of identification" means—

(a) the Member State in which the taxable person has established his or her business,

(b) if the taxable person has not established his or her business in the Community but has one or more fixed establishments therein, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of the import scheme,

(c) the Member State in which the taxable person chooses to register for the purposes of the import scheme, where that taxable person is not established within the Community,

(d) the Member State in which the intermediary has established his or her business, or

(e) if the intermediary has not established his or her business in the Community but has one or more fixed establishments therein, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of the scheme;

"VAT return" means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of distance sales of goods imported from third territories or third countries during a month.

(2) For the purposes of paragraphs (b) and (e) of the definition of "Member State of identification" in subsection (1), where the taxable person or the intermediary has more than one fixed establishment in the Community, he or she shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the following two calendar years.

(3) Sections 91J and 91K apply to distance sales of goods imported from third territories or third countries, except products subject to duties of excise, in consignments of an intrinsic value which does not exceed €150.

(4) The following taxable persons are permitted to use the import scheme where they are making distance sales of goods imported from third territories or third countries:

(a) any taxable person established in the Community;

(b) any taxable person whether or not established in the Community who is represented by an intermediary established in the Community;

(c) any taxable person established outside the Community in a state or territory with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU of 16 March 2010¹⁵ and Regulation (EU) 904/2010 of 7 October 2010¹⁶ and who is making distance sales of goods from that state or territory.

(5) Where a taxable person makes use of the import scheme, it shall apply to all of that taxable person’s distance sales of goods imported from third territories or third countries.

(6) Where a taxable person appoints an intermediary referred to in subsection (4)(b) for the purposes of the import scheme, the taxable person cannot appoint more than one intermediary at the same time.

(7) Where value-added tax is declared on distance sales of goods imported from third territories or third countries under the import scheme, the goods shall be regarded as having been supplied at the time when the payment has been accepted and the value-added tax shall become chargeable at the time of that supply.]