C) Concept of imports of goods
Imports are subject to VAT, regardless of the purpose to which they are intended and the condition of the importer.
They are considered as imports:
The entry into the country of an asset that does not meet the conditions of Articles 9 and 10 of the Treaty establishing the EEC (articles 23 and 24 of the Treaty establishing the European Community) or, if it is a good understood in the scope of application of the Treaty establishing the European Community of coal and steel, which is not free to practice.
The entry into the country of a good from a third country, other than the goods referred to in the previous number.
However, when any of these assets is placed (complying with the law) from their entry into the territory where the tax is applied in a free zone or free deposit and other deposits or linked to a customs and tax regime (except for the storage regime other than customs ), the import shall take place when the goods leave these areas or leave the schemes indicated unless they are exported or are subject to an exempt intra-Community delivery.
They receive the treatment of imports as operations similar to these:
Vessels that have obtained the exemption from VAT for affecting international maritime navigation or rescue, maritime or coastal fishing assistance and do not meet the requirements regarding the exemption.
Aircraft that have obtained the exemption from VAT for essential dedication to international air navigation and do not meet the requirements regarding the exemption.
Acquisitions made in the territory of application of the tax on goods whose delivery, intra-Community acquisition or prior import have benefited from the exemption of VAT by diplomatic or consular regime or international bodies. This exemption does not apply if the goods are transported immediately outside the Community.
Departures from the free zone, free deposit and other deposits or the abandonment of customs or tax regimes of goods whose intra-Community delivery or acquisition to be introduced into them would have benefited from the exemption, or had been the subject of exempt deliveries or services. In these cases, the departure of these areas or the abandonment of any of the schemes indicated when the goods are exported or delivered within the Community exempt will not be considered an operation similar to imports.