IMPLEMENTATION LEVEL
NationalAFFECTED FLOW
InflowANNOUNCED AS TEMPORARY
NoNON-TRADE-RELATED RATIONALE
NoELIGIBLE FIRMS
allJUMBO
NoTARIFF PEAK
NoTax or social insurance relief
On 8 April 2013, the President of the Republic, Nicolas Maduro Moros, adopted Decree No. 9.470 which temporarily eliminates the Value Added Tax (VAT) on imports of motor vehicles for transporting persons in the military sector.
The corresponding HS tariff lines are 8703.22 and 8703.23. The decree only applies to the brands FIAT, RENAULT and VOLKSWAGEN. Only vehicles for use exclusively in the military sector enjoy the stated benefit.
This measure entered into force on 9 April 2013 and expires after one year.
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