Following Brexit, the demand for customs representation in the EU has only increased further. In practice, this means that parties not established in the EU must appoint an indirect representative to import goods. However, given the risk involved, it is not easy to find an indirect representative. An indirect representative is jointly liable for the customs debt arising from the import. Recently the question has arisen whether the liability of the indirect representative also applies to the import VAT. On 12 May 2022, the Court of Justice provided further clarity in this regard in the UI judgment (CJEU 12-05-2022, Représentant en Customs indirectly, C-714/20).
Source RSM
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