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V0033-14 14 January 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · derechos de importación

Import duty exemptions for provisioning depend on the destination of goods, not the supplier

A query was raised regarding whether import duty exemptions for the provisioning of ships and aircraft require the supply to be immediate following customs clearance and performed by the importer. The DGT ruled that the exemption is linked to the destination of the goods, regardless of when the supply takes place or who performs it.

The question raised

Whether the application of the exemption recognized in the single additional provision of Law 16/2013, of 29 October, is conditional upon the supply of the products being carried out immediately after release for free circulation and by the importer themselves.

The DGT's ruling

The exemption from import duties is linked to the destination of the imported goods, such as the provisioning of ships or aircraft for specific purposes. It is irrelevant both the timing of the provisioning and the person who carries it out, whether it be the importer or a third party. However, these goods shall be subject to customs surveillance or control to certify that they have been applied to the intended purpose.

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