{"id":678,"date":"2025-02-25T13:04:53","date_gmt":"2025-02-25T11:04:53","guid":{"rendered":"https:\/\/360brokers.gr\/?page_id=678"},"modified":"2025-03-19T12:19:18","modified_gmt":"2025-03-19T10:19:18","slug":"faq","status":"publish","type":"page","link":"https:\/\/360brokers.gr\/en\/faq\/","title":{"rendered":"FAQ"},"content":{"rendered":"
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FAQ Frequently Asked Questions<\/strong><\/h2>\n
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1. How is the term \"dutiable value\" defined?<\/span><\/a><\/h4><\/div>
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The term \"dutiable value\" of imported goods refers to the transaction value, meaning the price actually paid or payable for the goods when sold for export to the customs territory of the Community.<\/p>\n

In addition to the invoiced value, the dutiable value also includes elements such as transportation costs, insurance, commissions, royalties, etc., up to the port of entry in the Community.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>

2. Do customs authorities have the right to dispute the dutiable value of my import?<\/span><\/a><\/h4><\/div>
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Yes. According to current legislation, when the customs authorities have reasons to doubt the truth or accuracy of the declared value, they may request additional documents and information from the importers.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>

3. Is VAT a cost for businesses?<\/span><\/a><\/h4><\/div>
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No. The VAT paid at customs is declared in the periodic statement submitted by the taxpayer importer, allowing them to deduct the amount of VAT paid at customs. Therefore, the value-added tax does not constitute a cost for businesses.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>

4. Which goods are exempt from VAT when exported to non-EU countries?<\/span><\/a><\/h4><\/div>
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\nThe export of goods to non-European Union countries, regardless of their type and nature (goods for commercial or personal use), is exempt from VAT as follows:\nWhen the goods are exported by the seller or by another person acting on behalf of the seller: In this case, the seller issues a Sales Invoice to the buyer established in the third country with the indication \"VAT EXEMPTION DUE TO EXPORT\" and presents the goods for export to the Export Customs Office. As supporting documents for VAT exemption, they keep a certified copy of the Sales Invoice from the Export Customs Office and the certified copy No. 3 of the SAD (Single Administrative Document) from the Exit Customs Office.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>

5. What documents and information can customs authorities request to determine the dutiable value?<\/span><\/a><\/h4><\/div>
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The following examples (which do not exhaust the topic) show some documents that customs authorities may request depending on the transaction conditions or in case of doubt about some or all declared elements:<\/p>\n