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Customs regime of re-import of goods: which transactions are not exempt from VAT?

.. if these goods:

a) are returned to the customs territory of Ukraine within a period not exceeding six months from the date of their export outside this territory under the customs regime of export;

b) are in the same condition in which they are issued in the customs regime of export, except for natural changes in their qualitative and / or quantitative characteristics under normal conditions of transportation, storage and use (operation), as a result of which deficiencies were identified.

Source: visnuk.com.ua

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