Customs duties, who benefits from the forgiveness scheme? - Businesses receive a partial cancellation of the principal, fines are waived
The amnesty law, in addition to tax obligations, also provides for the conditional cancellation of customs duties. Thus, in addition to the automatic cancellation of fines and interest on arrears older than 10 years, customs duties, recorded through decisions of this administration from January 1, 2015 to December 31, 2019, are canceled to the extent of 50% of the customs duty, VAT, excise duty, national taxes collected by customs in the role of tax agent, if the remaining 50% of them is paid all at once within 30.6.2026.
Also, 25% of customs duty, VAT, excise duty, and national taxes collected by customs in the role of tax agent are waived if the remaining 75% of them is paid in equal monthly installments by 31.12.2026.
In the above cases, the fines and late payment interest for the relevant periods are completely waived. Whereas in the case where the principal has been paid and the entity has only outstanding fines and late payment interest in its account, the fines and late payment interest are waived.
Likewise, fines and late fees for customs duties payable for the period from January 1, 2020 to December 31, 2024 are waived, provided that the duty for the relevant period is paid in full by December 31, 2026.
Also deleted are obligations for deregistered entities until December 2024; fines for non-declaration or late declaration; fines for late submission of financial statements; fines or interest from judicial decisions or with retroactive effect, as well as administrative fines until December 2024.
The law in question provides for the cancellation of all liabilities of debtor individuals for whom there is no information on the identification number (ID), no notification of the liability for lack of identification has been made and there is no Decision for Forced Debt Recovery, including individuals who have cleared vehicles with the general NIPT/NUIS A000000A.
By 31.12.2026, the relevant bodies shall delete/erase from their accounting records and from the debtor taxpayer's account the obligations that are deleted/erase according to this law. Subjects convicted of tax/customs criminal offenses; subjects under investigation or judicial proceedings; subjects convicted by a final decision in favor of the customs/tax administration are excluded from the benefit.
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