Customs formalities for the import of goods subject to tax
Skip information indexImport of fluorinated gases from Annex I to Regulation (EU) No 2024/573 of the European Parliament and of the Council of 7 February 2024 and their mixtures, classified in residual tariff headings
In cases of import of fluorinated gases from Annex I of Regulation ( EU ) No. 2024/573 of the European Parliament and of the Council of 7 February 2024 and their mixtures contained in the tables that appear below, which are classified into residual tariff items in the tariff database, the declarant must provide the necessary information for the tax to be settled, which will be the following: The following data will be entered in box 47: in Class the accounting concept 1CF, in Tax base the kilograms of pure fluorinated gas or mixture In box 44 the GWP of the product will be declared with the document code 7015. In the case of ignorance of the PCA, it will be declared without data, then the maximum rate of 100 euros per kilogram will be applied.
See box in the content "Tables" on the right.