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Import and Export Manual for low value shipments

3.2. Special regime

  1. 3.2.1. Main concept and process description (end-to-end flow)
  2. 3.2.2. Liability of agents under the special regime
  3. 3.2.3. Monthly settlement process
  4. 3.2.4. Return of goods and VAT refund
  5. 3.2.5. Notification to the Surveillance system