Comments on ECJ C-714/20 – Indirect customs representative liable for customs duties not for import VAT

The EU Court of Justice has ruled that the indirect customs representative is only liable for the customs duties due on the goods that he has declared to customs. He is not liable for VAT on importation of the same goods.

Source Taxlive

See also ECJ C-714/20 (U.I.) – Judgment – Indirect customs representative is only liable for the customs duties, not for VAT