Tax Area of Import

The taxable land of import is regarded as a member country where assets were brought into the EU.

However, as an exception, if unassigned assets are placed under the procedures described below, the member countries where the asset is located are regarded as the taxable land once the application is no longer available.

· Bonded storage area (Article 156 (1))

· Bonded area (Article 156 (1))

· Customs warehouse or bonded processing (Article 156 (1))

· Sea area import approval procedure for use at a maritime refinery for specific purposes (Article 156 (1))

· Temporary import with complete exemption of import tariff

· Foreign cargo transfer handling procedure

· Bond transfer procedure from the EU's customs territory as stipulated in Article 276, 277