Goods imported from abroad are the subject of this tax. Taxable events are free circulation of goods, registration of customs declaration, and temporary importation in case of partial exemption. The taxpayer is principally the person who declares goods to the customs office. Customs duties are assessed on written declaration by the taxpayer and paid within 10 days of the customs declaration. The following lists of the Import Regime cover the related goods stated below:
- List No. I; agricultural products.
- List No. II; industrial products.
- List No. III; processed agricultural products.
- List No. IV; fish and other fisheries.
- List No. V; some industrial raw materials or intermediate goods (some chemicals, micro-electronics, etc.) that are not produced in the EU, within the scope of the Suspension List which is in effect in the EU.
- List No. VI: Out of those goods covered in this list, for only the items identified in the relevant column of items, no customs duty is applied, provided that they would be used in civil aircraft, and the provisions of the customs legislation for the eventual use are applied.
Imported goods are also subject to VAT.
- VAT List No. I are applied 1%,
- VAT List No. II are applied 8% of VAT.
- Goods that are not included in these lists are generally subject to 18% of VAT.
Some goods imported under deferred letter of credit, acceptance credits and cash against goods subject to RUSF at a rate of 6%.