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V0905-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

Registered consignors must provide guarantees for suspended regime shipments to the non-internal EU territory

A query was raised regarding whether a registered consignor shipping excise goods by sea under a suspended regime to another Member State may be exempt from providing a guarantee. The DGT ruled that if the entity only holds the status of a registered consignor, the guarantee is mandatory and no exemption is permitted.

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2020-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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