Where imported goods are subject to customs duties, the Member States may link the chargeable event and the chargeability of the import VAT to that of the customs duties.
Therefore, a VAT debt may arise from a customs debt where, on the basis of the conduct which gave rise to the customs debt, it can be presumed that the goods concerned have entered the economic circuit of the EU and could have been the subject of consumption.
Source VATconsult
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