Importing and Exporting

Investor considerations:

• All customs clearance procedures are carried through electronically.
• Common customs tariff duties are applicable to all goods imported into the EU.
• Large importers may apply for deferred taxation.
• VAT is not imposed on the import of goods subject to immediate tax warehousing on the condition that the recipient of the imported goods is the keeper of the tax warehouse.
• No special registration is required for exporters and importers, unless they do not need to use special customs procedures.

• Trends in customs policy
• Import restrictions
• Customs duties
• Temporary import relief
• Documentation and procedures
• Warehousing and storage
• Re-exports