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Practical VAT manual 2023.

Imports

The tax accrual occurs:

  • When the accrual of import duties has taken place, which, according to the Customs Code, are accrued at the time of presentation and acceptance of the customs declaration.

  • In the case of abandonment of the non-customs warehouse regime, when the regime is abandoned.

  • In operations similar to imports, when the circumstances that determine their execution occur.