Goods – import and export procedures

13 Finland | Commentary

General

13 Finland | Commentary

Goods – import and export procedures

General

Shipments of goods arriving from or sent to non-EU countries are subject to more formal procedures than intra-EU movements of goods. A full explanation of these procedures is outside the scope of this work, but there are some important aspects of the import and export formalities that directly affect the VAT treatment and these are outlined below.

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