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V0432-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

CMR consignment note may be used as evidence to claim refund of plastic packaging tax

A customs representative inquired whether a CMR consignment note is sufficient to prove the export of goods from the tax territory. The DGT ruled that while imports are subject to the tax, a refund may be requested if the exit of the products is proven by any means of evidence admissible in law.

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2023-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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