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Art. 12.
- (1)
- Any person who has acquired goods outside the territory of the country or has had in possession goods which are processed at his own expense at a place outside the territory of the country, shall be considered to have imported these goods into the territory of the country and to be liable to pay the tax, unless evidence exists to prove otherwise.
- (2)
- Any person who has cleared or deviated goods from customs control (customs regime or arrangements) shall be considered to have imported these goods into the territory of the country and to be liable to pay the tax, unless evidence exists to prove otherwise.
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