References
Directive 2006/112/EC, Value Added Tax Act (VATA), Value Added Tax Act Implementation Regulations (VATAIR), Excise Duties and Tax Warehouses Act (EDTWA), Excise Duties and Tax Warehouses Act Implementation Regulations (EDTWAIR).
In case of import followed by an intra-Community supply, goods with activated procedure 42 are exempt from value added tax, namely the procedure “Simultaneous release for free circulation and end-use of goods, which are the subject of an exempt supply of VAT for another member state and deferred excise payment, if applicable”, and the following conditions must be present simultaneously to apply the procedure:
Exemption from Tax upon Importation (VATA)
Art. 58. (1) Exemption from tax shall be granted in respect of the importation of:
6. (amended, SG No 94/2010, effective 1.01.2011) goods, when the importation is followed by an intra-Community supply and when the importer submits the following data:
(a) its identification number under Art. 94(2);
(b) the VAT identification number of the client for whom the goods are being supplied, issued in another member state, or its own VAT identification number issued in the member state in which the dispatch or transport of the goods ends;
(c) proof that the imported goods are intended to be transported or dispatched to another member state pursuant to a procedure stipulated in the implementation regulations of the act;
(2) Where the importer of the goods covered under It. 6 of Para. (1) fails to obtain the documents referred to in Art. 53 (2) herein prior to the lapse of the month succeeding the month of occurrence of the chargeable event under Art. 54 herein, the tax on the importation shall become chargeable by the importer.
(3) The tax referred to in Para. (2) shall become chargeable on the last day of the calendar month succeeding the month of occurrence of the chargeable event under Art. 54 herein.
Exemption from Tax upon Importation (VATAIR)
Art. 51. (2) In cases of tax exemption upon importation under It. 6 of Art. 58 (1) of the Act the importer shall submit to the competent customs office the following documents:
1. a copy of the certificate of registration under Art. 104 of the Act;
2. (amended, SG No 10/2011, effective 1.02.2011) a declaration according to standard form – Appendix No 24;
3. transport documents stating that the goods are intended for another Member State.
(3) (New, SG No 10/2011, effective 1.02.2011) In the cases under Para. 2 the customs authorities, in performing the customs formalities and in order to apply exemption, shall check the validity of the identification number for VAT purposes of the recipient indicated in the declaration under It. 2 of Para. 2 upon an intra-Community supply subsequent to the importation, issued by another Member State.
In case of excise duty due upon import, the payment of the same can be deferred, in case the goods are accompanied to the other Member State by an electronic administrative document (e-AD), according to the Excise Duties and Tax Warehouses Act (EDTWA) and its implementation regulations.
Additional documents to be provided at the time of filing of the Procedure 42 Customs Declaration:
- A copy of the VAT registration certificate of the importer;
- Valid VAT number of the consignee in the other Member State;
- Completed declaration according to the standard form in Appendix No 24 of the VATAIR.
- The documents for the following intra-Community delivery – invoice and bill of lading – must be attached to the CD for import.
After the delivery of the goods to their final destination, a notification of delivered goods must be filed to the customs office, with at least a certified bill of lading from the consignee attached as proof.
For more information on the import of personal property, please use the inquiry form on our website. A member of our team will consider the inquiry and contact you as soon as possible.
