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A company managing a fuel terminal asks whether charges to customers and consignees are subject to VAT. The DGT states that port charge T-3 must be included in the taxable base for storage and handling services due to its direct link, and may be exempt under customs regulations.
Port charge T-3 must be included in the taxable base for storage and handling services due to its direct link, and may be exempt under customs regulations.
The tax team reviews your specific situation.
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