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KEY POINTS. The directive exempts from turnover tax, excise duties, any other consumption tax and the taxes listed in the directive’s annex when the following are temporarily imported from another EU country: normal spare parts, accessories and equipment imported with those means of transport.
30 mar 2024 · This applies even if you received no money for the vehicle; for example, if it was wrecked in an accident. If you do not obtain this permit, you will eventually fail to clear vehicle registration when it is time to PCS. Customs authorities will require you to prove what happened to the vehicle.
Consult your country’s customs and VAT authorities for how to make the customs declaration and pay the tax or whether you qualify for any relief. You will also have to register the car and pay any associated registration or road taxes.
It is possible under certain conditions to issue or provide a preference certificate in order to claim exemption from customs duties in the country of destination. As a rule, this must be arranged by the car dealer because certain documents are required to prove the vehicle's origin.
Rules and procedures on importing products into the EU, tariff information, information on customs duties, and requirements for live animal and fish imports.
26 gru 2023 · The article explains the VAT exemption for importing goods that are destined for another EU country, also known as "customs procedure 42". The exemption allows the importer to avoid paying VAT at the time of importation, which improves cash flow and reduces administrative burden.
Exemptions for intra-EU acquisitions. It is a fundamental rule of EU VAT that VAT is payable on most intra-EU acquisitions of goods (and deductible as input VAT to the extent the goods are used for the purpose of making taxed transactions).
