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A resident in Melilla inquired whether it was correct that the general rate of 10% was applied to the importation of contact lenses via the internet. The DGT clarifies that, although the simplified procedure uses a flat rate of 10%, if the Combined Nomenclature heading is indicated, the specific rate of 0.50% must be applied.
Question posed: Whether the application of the aforementioned 10 percent rate of the Tax on Production, Services and Importation to the importation of the contact lenses subject to the inquiry is correct.
Importations of movable goods in Melilla are subject to the IPSI. For the simplified procedure for shipments under 150 euros (H7 declaration), a flat rate of 10% is established. However, if the Combined Nomenclature heading of the good is recorded in said declaration, the specific rate provided in Annex I of the ordinance shall apply, which for contact lenses is 0.50%.
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