Moreover, from 1
January 2017 the VAT Law amendments come into force, on the grounds of EU
Regulation No. 952/2013 from 9 October 2013, which established the
implementation of EU customs code. According to the EU Regulation, the special
customs actions become customs procedures (e.g. the transfer of goods into free
zone becomes the special customs procedure for free zone). Some customs
procedures will no longer be applied, i.e. inward processing procedure under
the customs control and temporary admission for the inward processing are going
to be cancelled. Instead of these procedures, the special customs procedures
for temporary admission for inward processing will be applied.
In addition, from
1 January 2017, application of excise duty relief will be applied only
to duty free shops at international airports and seaports. Due to this,
based on the amendment to the VAT Law, 0% VAT rate will be imposed on goods,
supplied for sales in special places, which are established in international
seaports and airports, i.e. the current provisions allowing duty free shops
activities at other border crossing points will be eliminated.
16.12.16
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