Greece

VAT exemption to imported goods under certain procedures no longer applicable if declared customs value is disputed

26 August 2023

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Based on recent decisions of the Governor of the Independent Authority of Public Revenues in Greece, the application of a VAT exemption to imported goods under certain procedures detailed below shall no longer be granted if the declared customs value is disputed and subsequently increased by the customs authorities. Furthermore, certain categories of goods are no longer eligible for VAT exemption on import based on the procedures mentioned above. The relevant measures shall be effective as of 24.07.2023.

Source: pwc.com