VAT Rates
DOCKING FACILITIES - IMPORTS/EXPORTS (Services relating to vessels and aircraft)
Rate
Zero rated: 0%
Remarks
Directly in connection with the importation or exportation of goods or the embarkation or disembarkation of passengers. Includes customs clearance charges.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 4(2A)
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