Dokonując zakupu przez internet w zagranicznym sklepie znajdującym się poza Unią Europejską, lub portalu aukcyjnym, możemy zapłacić należności w postaci cła, oraz podatku VAT, a także akcyzę. Coraz więcej sprzedawców zobowiązuje klientów do takich opłat. Jeśli nadawca wysyła do nas przesyłkę z kraju znajdującego się poza UE, musi założyć za nas kwotę celną, której może zażądać od odbiorcy w momencie przekazywania przesyłki. Odpowiednie dokumenty wystawione przez urząd celny skłaniają nabywcę do pokrycia wszelkich kosztów związanych z odprawą celną.

Koszta poniesione w wyniku odprawy celnej mogą być również z góry pobierane przez sklepy internetowe, które do ceny towaru doliczają ogólny koszt wysyłki i odprawy. Zdarzają się również przypadki, kiedy dług celny jest dużo niższy od przewidywanego, lub wcale go nie ma. W takich okolicznościach zaliczka wysłana przed odbiorcę towaru powinna zostać całkowicie zwrócona.

Warto również dodać, że takie przepisy nie wynikają bezpośrednio z urzędu celnego, a sklepów internetowych, które ponosiły zbyt wysokie koszty przy takiej operacji.

źródło:http://podatki.gazetaprawna.pl/artykuly/599061,zakupy_internetowe_poza_ue_mozesz_zaplacic_clo_i_vat.html

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