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Tullklarering av containrar - O.V. Lahtinen Oy
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Tullklarering av containrar

 

Containrar är transportmedel som importeras utan importtull enligt förfarandet för tillfälligt införande vid kommersiell transport av varor.
Om en behållare som tillfälligt landas som transportmedel förblir permanent i gemenskapen, till exempel på grund av försäljning, måste den övergå till fri omsättning.
När behållarens ändamål ändras vid försäljning eller hyra av ett transportmedel, såsom ett lager eller kontorslokal, måste det alltid övergå till fri omsättning. Tullen måste omedelbart ingå i tulldeklarationen om import.

Vid försäljning krävs att försäljningsvillkoren mellan säljaren och köparen överens om vilken part som ansvarar för tullklareringen.
När behållarna hyrs för andra ändamål än transportmedel för internationell trafik, är hyresgästens hyra obligatorisk.
Behållare är tullfria på grundval av tulltaxan, men de är föremål för mervärdesskatt.

Källa: Southern Customs Circuit Kundinstruktioner 1/08

O. V. Lahtinen kommer att deklarera containrar som permanent vistas i Finland.

 

 

 


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