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An individual has requested guidance on how to pay customs duties, VAT, and the equivalence surcharge when importing clothing from China for resale. The DGT clarifies that exemptions from customs duties and VAT only apply if the value does not exceed 22 euros, and that the equivalence surcharge must be settled alongside VAT for non-exempt imports.
This ruling clarifies the tax obligations for small-scale importers, confirming that the 22-euro threshold is strict and that the equivalence surcharge applies to non-exempt commercial imports.
The tax team reviews your specific situation.
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