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A query was raised regarding whether non-sensitive products under the second schedule of the Hydrocarbons Tax can be sent to other EU Member States outside of a suspensive regime by applying an exemption. The Directorate-General for Taxes (DGT) ruled that, as these products are not subject to movement controls, they do not require specific documentation and their tax status can be verified through admissible means of proof.
The tax team reviews your specific situation.
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