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Text with EEA relevance.

1. VAT: information on the general rules, rates and exemptions, registering for and paying VAT, obtaining a refund 2. excise duties: information on the general rules, rates and exemptions, registration for excise tax purposes and payment of excise tax, obtaining a refund 3. customs duties and other taxes and duties collected on imports 4. customs procedures for imports and exports under the Union Customs Code 5. other taxes: payment, rates, tax returns

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Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.