Docking Facilities - Imports/exports - Services Relating To Vessels And Aircraft

Rate:

Zero
Click on this link for the current and historic VAT rates.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:

Section: 46(1)(b)
Schedule: 2
Paragraph: 4(1)


Order:

 

Remarks:

Directly in connection with the importation or exportation of goods or the embarkation or disembarkation of passengers. Includes customs clearance charges.

Decision:

 

Reference:

 


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