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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.
Cuestión planteada Forma de proceder para el pago de los aranceles aduaneros así como del Impuesto sobre el Valor Añadido y el recargo de equivalencia.
La exención de arancel e IVA solo procede si el valor de la mercancía no supera los 22 euros; si el valor está entre 22 y 150 euros, está exenta de arancel pero sujeta a IVA. En las importaciones no exentas de IVA, el recargo de equivalencia se exigirá al comerciante y se liquidará conjuntamente con el impuesto por las autoridades aduaneras.
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