The Independent Authority for Public Revenue (AADE) issued significant clarifications and simplifications on Monday for the granting of customs exemptions due to relocation, ensuring the uniform handling of requests and further facilitating citizens who transfer their residence to Greece.
A new circular by AADE Governor Giorgos Pitsilis details guidelines and indicative examples to the customs authorities, regulating key issues.
The new circular clarifies the treatment of means of transport; clear instructions are provided regarding the conditions for the six-month use of vehicles and other means of transport by migrants, as well as the process of their classification in Greece. It also determines the exemption per individual. The exemption is now granted separately to each individual and not collectively per family, recognizing modern socioeconomic conditions.
It further defines “usual residence,” with clear criteria introduced having an emphasis on the “permanent center of interests” of the person (personal and professional ties), in order to avoid misunderstandings.
Finally, it refers to employees on temporary/business mission. The terms and conditions under which public and private sector employees who have served abroad may be subject to the relocation provisions are clarified.
