VAT Rates
DISCHARGE OF VESSELS/BOATS and SHIPS (Services relating to Vessels and Aircraft)
Rate
Zero rated: 0%
Remarks
Applies to quay rent, demurrage and storage rent in an approved transit shed, labour charges for loading or unloading ship, customs clearance, harbour dues, payment for customs attendance
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 4(2A)
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