This notice explains the import VAT treatment of goods.
This notice is obsolete. Please see Notice 3001: customs special procedures for the Union Customs Code for latest information.
PDF, 524KB, 1 page
PDF, 523KB, 1 page
PDF, 522KB, 1 page
Revised notice October 2012. This notice cancels and replaces the previous version in November 2005. Details of any changes to the previous version can be found in paragraph 1.2.
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