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V0754-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Re-importation of goods returned by third-country customers may be exempt from import duties and VAT

An online footwear retailer has enquired whether goods definitively exported and subsequently returned by customers in third countries can be treated as returned goods exempt from customs duties and VAT. The Directorate-General for Taxes (DGT) has ruled that, provided customs and VAT regulations are met, the transaction is exempt from both.

In 6 key points

Lifecycle

2020-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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