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A company inquired whether the purchase of Chinese components shipped from the UK is exempt from VAT. The DGT ruled that if the goods were previously imported into the UK and are subsequently sent to Spain, it constitutes an intra-Community acquisition subject to tax.
Question posed: The applicant asks whether the described transaction is exempt from Tax and import duties.
If goods of Chinese origin are imported into the United Kingdom and subsequently shipped to the applicant, the transaction constitutes an intra-Community acquisition of goods subject to VAT. The applicant shall be the taxable person and must settle and pay the corresponding amounts. Alternatively, if the goods are linked to the external Community transit procedure, the importation shall occur when the goods leave said procedure within the territory to which the tax applies, which shall also be subject to VAT.
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