Customs formalities for the importation of goods subject to tax

Import 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 must be entered in box 47: In Class the accounting concept 1CF, in Taxable base the kilograms of pure fluorinated gas or mixture. In box 44 the PCA of the product with document code 7015 will be declared. In the event of unknown PCA, it will be declared without data and the maximum rate of 100 euros per kilogram will then be applied.

See box in the "Tables" content on the right.