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The applicant inquires about the economic thresholds for applying VAT exemptions when importing goods as a traveller and the required means of proof. The DGT details the maximum amounts based on the mode of transport and age, and clarifies that proof of value is governed by the rules of free assessment under the Civil Code and the Civil Procedure Law.
This ruling clarifies the specific monetary limits for VAT exemptions on personal imports and defines the legal standards for proving the value of goods, providing certainty for travellers and customs authorities.
The tax team reviews your specific situation.
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