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선하증권(B/L) 양도시 세금계산서 교부 여부
조세심판원 질의회신 | 1998-07-27 | 부가46015-1641 | 부가
Document Number

Additional 46015-1641 (Law No. 558, Jul. 28, 1998)

Items of Taxation

Addition

Journal

If a bill of lading (B/L) is transferred prior to import clearance, the value-added tax is levied, and the bill of lading is to be issued, and when an entrepreneur to whom the bill of lading is transferred conducts import clearance, the bill of lading will be issued again

Congress RESALS

If an entrepreneur transfers a bill of lading (B/L) prior to import clearance, the value-added tax is levied, and the entrepreneur to whom the bill of lading was transferred executes import clearance, he/she will be issued a new bill of lading by the customs collector.

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