TFL Vsebine / Revija SIR*IUS

VAT at import procedures

Uvozni postopki so primarno urejeni s carinskimi predpisi, zato je ureditev DDV-ja tesno povezana s carinsko ureditvijo. Med njima je tudi nekaj pomembnih razlik, ki izhajajo iz same osnove carinske zakonodaje in zakonodaje o DDV-ju. Čeprav je večini najbolj domač uvozni postopek, pri katerem se blago sprosti v prosti promet in pri tem nastane tudi obveznost za plačilo vseh uvoznih dajatev, poznamo še več drugih carinskih postopkov oziroma rab, pri katerih je treba biti pozoren na postopkovna pravila, da ne bi izgubili ugodnosti, ki nam jih omogočajo. V članku so predstavljeni uvozni postopki, ki se pogosto pojavljajo v praksi, in na kaj je treba pri njih paziti. Čeprav je osnova uvoznega postopka vezana na carinske predpise, je v članku poudarek predvsem na posledicah DDV-ja oziroma pravilih, ki jih je treba pri tem upoštevati.

Import of goods from third countries or third territories is primarily regulated with custom legislation. In this regard, VAT legislation is closely related to customs rules, although there are important differences arising from custom and VAT general rules. For the majority of people, the most common customs procedure is when goods are custom cleared and released for free circulation in the EU. In such case, all import duties are paid at custom clearance. However, there are other procedures, where we must take good care of documents and arrangements, not to lose possible benefits arising from those procedures. In this article, we will present some of import procedures that are most common in practice, and point out basic issues that are to look out for. Although there is no import procedure if custom authorities are not involved, this article focuses mainly on the VAT consequences and the rules that must be followed in import procedures.