Import and VAT-Exempt Operations: How to Fill Appendix 4 to the Declaration

For VAT-exempt goods imported under customs import, the values in columns 6–9 of Table 2 of Appendix 4 should show the customs value stated in the relevant customs declaration.
Appendix 4 is required when reporting exempt and non-taxable VAT operations in line with the VAT reporting procedure.
Table 2 of Appendix 4 is filled in by VAT exemption code and reflects purchases of goods/services used in exempt supply operations during the reporting period.
If purchased goods/services are used in multiple exempt operations, the amounts in columns 6–9 must be allocated proportionally.
Import VAT rules are governed by the Tax Code, with the tax liability arising on the date the customs declaration is submitted.

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.