This article, which is divided in two parts, addresses the complex indirect tax treatment of the constant flow of goods that come and leave the territory of the EU to third countries. In the first part of the article, the author describes the interaction between the rules of the two applicable taxes to the importation and exportation of goods, namely the VAT Directive and the Community Customs Code, and she also examines the content of the said rules, including a review of the administrative obligations that businesses must take into consideration when performing the said transactions.