The import of goods into the customs territory of the United Kingdom (UK) is generally taxable. Debtor import VAT (EUSt) is basically the customs applicant . The right to deduct input tax has – under the other conditions – the person who (s) has (or has) the right to dispose of the imported goods for sales tax at the time of the customs declaration . In practice, the customs declarant and authorized person are often different. Tax liability and the right to deduct input tax then fall apart – intentionally or unintentionally, consciously or unconsciously. Then there is the risk that the customs declarant will unjustifiably claim the EUSt as input tax.
Source KMLZ
