C) Concept of imports of goods

Imports are subject to VAT imports, regardless of the purpose for which they are intended and the condition of the importer.

The following are considered imports:

1. The entry into the interior of the country of a good that does not meet the conditions of arts. 9 and 10 of the Treaty establishing the EEC (today, articles 23 and 24 of the Treaty establishing the European Community) or, if it is a good within the scope of application of the Treaty constituent of the European Coal and Steel Community, which is not in free circulation.

2. The entry into the interior of the country of a good from a third territory, different from the goods referred to in the previous number.

However, when any of these goods are placed (in compliance with the legislation) upon entry into the territory of application of the tax in a free zone or free warehouse and other warehouses or are linked to a customs and tax regime (with the exception of the warehouse other than the customs one), the importation will occur when the good leaves these areas or abandons the indicated regimes unless they are the subject of an export or an exempt intra-community delivery.

Imports are treated as operations similar to these:

1. Vessels that have obtained exemption from VAT for affecting international maritime navigation or rescue, maritime assistance or coastal fishing and do not comply with the requirements in relation to the exemption. 

2. Aircraft that have obtained exemption from VAT for essential dedication to international air navigation and do not comply with the requirements in relation to the exemption.

3. Acquisitions made in the territory of application of the tax of goods whose previous delivery, intra-community acquisition or import would have benefited from the VAT exemption by diplomatic or consular regime or international organizations. This exemption does not apply if the goods are transported immediately outside the Community.

4. Departures from free zones, free warehouses and other warehouses 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 which would have been the subject of deliveries or provision of services. exempt. In these cases, the departure from these areas or the abandonment of any of the indicated regimes will not be considered an operation assimilated to imports when the goods are the subject of an export or an exempt intra-community delivery.