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Import VAT Deferral: The Line Missing From a DDP Quote
Bref aperçu
Les droits de douane et la TVA à l'importation sont deux lignes différentes, et un devis incluant les droits en désigne généralement une. L'article 23 des Pays-Bas, l'ET 14 000 belge, l'auto-évaluation française et la comptabilité différée au Royaume-Uni reportent différentes choses à différentes parties.
Attributs des services
Description du service
The Line That Is Missing From a DDP Quote “Delivered Duty Paid” has a precise shape in commerce and an imprecise one in conversation. Under the Incoterms rules published by the International Chamber of Commerce, the seller carries goods to a named destination and clears them for import, which means it pays the duty and, unless the contract says otherwise, the tax charged at the border. A buyer who reads that as “nothing else will reach me” has understood the delivery
