From January 1 , 2022, the declaration, collection and control of value added tax (VAT) applicable to imports and exits from suspensive regimes will be transferred from the General Directorate of Customs and Indirect Duties (DGDDI ) to the General Directorate of Public Finance (DGFiP) ( General Tax Code [CGI], art. 286 ter ; CGI, art. 287 and CGI, art. 1695 ).
Source: gouv.fr
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