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Value added tax exemptions

The general rule is that you must pay value added tax when goods are imported. In some cases you can nevertheless obtain an exemption. It is up to you as an importer to document that the conditions for possible exemption have been met.

Here you find a list of goods that are completely or partially exempt from value added tax. Note that you must meet certain conditions in order to obtain an exemption from value added tax on import.

List of goods that may be exempt from value added tax