C) Concept of imports of goods
Imports are subject to VATimports, regardless of the purpose for which they are intended and the condition of the importer.
The following are considered imports:
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The entry into the country of a good which does not fulfil the conditions of Articles 9 and 10 of the Treaty establishing the EEC (now Articles 23 and 24 of the Treaty establishing the European Community) or, in the case of a good falling within the scope of the Treaty establishing the European Coal and Steel Community, which is not in free circulation.
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The entry into the country of a good from a third territory, other than 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 non-customs warehouse regime), the importation will take place when the good leaves these areas or abandons the indicated regimes unless they are the object of an exempt export or intra-community delivery.
The following are treated as similar import operations:
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Vessels that have obtained exemption from VATdue to their use in international maritime navigation or rescue, maritime assistance or coastal fishing and do not comply with the requirements in relation to the exemption.
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Aircraft that have obtained exemption from VATfor their essential use in international air navigation and do not comply with the requirements in relation to the exemption.
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Purchases made in the territory of application of the tax on goods whose previous delivery, intra-community acquisition or import would have benefited from exemption from VATby diplomatic or consular regime or international organizations. This exemption does not apply if the goods are transported immediately outside the Community.
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Departures from free zones, free warehouses and other warehouses or the abandonment of customs or tax regimes of goods whose delivery or intra-Community acquisition for introduction into them would have benefited from the exemption, or would have been the subject of exempt deliveries or provision of services. In these cases, neither will the exit from these areas or the abandonment of any of the regimes indicated be considered an operation assimilated to imports when the goods are the subject of an exempt export or intra-community delivery.