'Import of goods' means the arrival of goods in the territory of the EU. According to the general rule, the import of goods is taxable in the EU member state where the goods are located upon arrival in the territory of the EU.
As an exception, the import of goods is taxable in the territory of the EU member state:
- Ìý
•ÌýÌýÌýÌý where the goods cease to be subjected to or placed under customs treatments or in situations where the goods are not in free circulation; and
- Ìý
•ÌýÌýÌýÌý where the customs control of the goods comes to an end for goods not in free circulation.
Payment of VAT for the import of goods subject to taxation is incumbent on the importer.
In accordance with Romanian
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:58