- Import operations under the re-import customs regime are exempt from VAT, except in certain cases.
- According to the tax code, re-import operations are generally tax-exempt.
- Exceptions include imports under specific conditions outlined in the customs code.
- Goods must be returned within six months in the same condition as exported, except for natural changes.
- These conditions apply if goods are returned due to contract non-fulfillment or other hindrances.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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