Customs duties - For customs purposes, the EU is considered a single territory, customs duties are not applied in intra-Community trade.
VAT (Value Added Taxes) - Despite some standardization, namely in terms of the standard rate and reduced rates (general rules of application), Member States are sovereign in setting it
(Hungary: 27%, 18% and 5%).
ED (Excise Duties) - The rates set by the EU are minimum rates, and EU countries can set higher, variable rates (Search Tool) according to the product (eg mineral oils; manufactured tobacco; alcohol; alcoholic beverages).
Commercial Invoice - As the goods are not subject to customs documentation, the commercial invoice is of vital importance; it must always indicate the VAT registration numbers of the parties and the country; Hungary - HU / VIES System / FAQ'S / contact: AT.
Statistical Control of Intra-Community Trade (Intrastat System) - In the absence of customs inspection that provides this information, it is up to economic operators to submit the Intrastat Declaration to INE (annual shipments ≥ 250,000 €).
Compliance with the Community Legislative Acquisition - The adoption of harmonization legislation allows the elimination of obstacles and the establishment of common rules to guarantee the free movement of goods / products in the EU (Community acquis).
Solvit Network - Informal resolution of disputes resulting from incorrect application of the rules of the Single Market (SOLVIT).
Fonte/source: Portugal Exporta
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MERCADO / MARKET
by wirestock (Freepik)