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The requirement to submit an information form for imported goods has been abolished
The requirement to submit an information form for imported goods has been abolished
As of January 1, 2025, according to the amendments made to Article 16.1.11-11 of the Tax Code, the requirement to submit information to the tax authority regarding the place where imported goods will be stored or unloaded has been abolished.
Under the new rules, if a taxpayer has one or more business entities (facilities) registered with the tax authority, there is no longer a need to submit a separate information form regarding imported goods. In this case, the imported goods are considered to have been unloaded at those business entities (facilities).
Therefore, a company engaged in the wholesale trade of imported goods and having two business facilities registered with the tax authority may unload imported goods at those facilities without submitting additional information to the tax authority about the storage location of the goods.
These requirements do not apply to goods imported for non-commercial and personal use purposes.
Basis: Article 16.1.11-11 of the Tax Code.
As of January 1, 2025, according to the amendments made to Article 16.1.11-11 of the Tax Code, the requirement to submit information to the tax authority regarding the place where imported goods will be stored or unloaded has been abolished.
Under the new rules, if a taxpayer has one or more business entities (facilities) registered with the tax authority, there is no longer a need to submit a separate information form regarding imported goods. In this case, the imported goods are considered to have been unloaded at those business entities (facilities).
Therefore, a company engaged in the wholesale trade of imported goods and having two business facilities registered with the tax authority may unload imported goods at those facilities without submitting additional information to the tax authority about the storage location of the goods.
These requirements do not apply to goods imported for non-commercial and personal use purposes.
Basis: Article 16.1.11-11 of the Tax Code.