Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another … EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.
Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.
“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national … legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.
Dr. Gediminas Valantiejus
“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.
Dr. Gediminas Valantiejus
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