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New Reform Aligns Import VAT with Customs Duties, Impacting Indirect Customs Representation

  • Import VAT becomes a customs duty with the new national customs law reform.
  • Currently, import VAT is considered an internal tax subject to rates set by each EU member country.
  • The change aligns import VAT with customs duties.
  • There will be significant changes for indirect customs representation.
  • The EU Court of Justice has ruled that national legislators must decide if the indirect customs representative is also responsible for import VAT, in addition to duties.
  • The new reform rules follow this direction.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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