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V0857-14 ·27 March 2014 ·consulta-vinculante Medium impact
Tax

Proof of end-use required to apply import duty exemptions for ship provisioning

A ship chandler has enquired whether import duty exemptions can be applied without proving that the vessel's final destination is outside the customs territory. The Directorate-General for Taxes (DGT) has ruled that the exemption is linked to the destination of the goods and requires customs surveillance or control to verify their end-use.

In 6 key points

How it affects those involved

Ship chandlers and importers must ensure that customs controls are in place to document the final destination of goods to qualify for duty exemptions.

Lifecycle

2014-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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