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V1045-22 ·10 May 2022 ·consulta-vinculante Medium impact
Tax

Low-value import regime is inapplicable if the seller uses the single window system

A query was raised regarding whether the special declaration and payment regime for low-value imports applies to an operator using the single window system. The DGT ruled that this regime is only available if the seller has not opted for the single window system.

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2022-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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