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Guide to importing and exporting low-value shipments - VAT changes (2021)

3.2. Special regime

  1. 3.2.5. Notification to the Surveillance system
  2. 3.2.4. Return of goods and VAT refund
  3. 3.2.3. Monthly settlement process
  4. 3.2.2. Liability of agents under the special regime
  5. 3.2.1. Main concept and process description (end-to-end flow)