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V2289-17 8 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · aranceles aduaneros

VAT settlement and equivalence surcharge on imports of non-exempt goods

An individual has requested guidance on how to pay customs duties, VAT, and the equivalence surcharge when importing clothing from China for resale. The DGT clarifies that exemptions from customs duties and VAT only apply if the value does not exceed 22 euros, and that the equivalence surcharge must be settled alongside VAT for non-exempt imports.

The question raised

Procedure for the payment of customs duties as well as Value Added Tax and the equivalence surcharge.

The DGT's ruling

The exemption from customs duties and VAT only applies if the value of the goods does not exceed 22 euros; if the value is between 22 and 150 euros, it is exempt from customs duties but subject to VAT. In imports not exempt from VAT, the equivalence surcharge shall be levied on the trader and settled jointly with the tax by the customs authorities.

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