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V0354-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Paraffin (NC 2901.10.00) may be imported tax-free via guaranteed shipments or suspension regimes

A chemical wholesaler has requested clarification on how to prove that paraffin imported from Germany is intended for use as raw material rather than fuel, and which procedures must be followed with the AEAT. The DGT states that the company must use either the guaranteed shipments system or the suspension regime, depending on its registration.

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2021-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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