Practical accounting
Mărfurile aflate sub regimul vamal de admitere temporară – aspecte contabile
Potrivit art.318 alin.(1)-(2) din Codul Vamal, în cadrul regimului de admitere temporară, mărfurile străine destinate reexportului pot face obiectul unei utilizări speciale pe teritoriul vamal, cu scutire totală sau parţială de drepturi de import şi fără a fi supuse: a) altor plăţi; b) măsurilor de politică comercială, în măsura în care acestea nu interzic introducerea mărfurilor pe teritoriul vamal sau scoaterea lor din acesta. Regimul de admitere temporară se poate utiliza numai în cazul în care sun...
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The date of publishing:
21 August /2024 08:00
Catalogul tematic
Noutăți fiscale | Codul vamal | Taxe vamale
Tags:
declararea marfurilor | aspecte contabile | admitere temporară | regim vamal
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