Recital (5)

Indirect customs representatives have a considerable role in the procedures for the importation of consignments. Although their task primarily encompasses customs rules, they can play an active role in ensuring that import VAT is collected. Currently, that is possible where the indirect customs representative is designated as the person liable to pay the import VAT. However, under the measures to incentivise the use of the IOSS scheme introduced by this Directive, the indirect customs representative could be held liable to pay the import VAT where the indirect customs representative is acting as a tax representative of the person liable to pay the import VAT. Because acting as a tax representative is an option for the indirect customs representative, but not an obligation, it is appropriate to enable Member States to make indirect customs representatives that do not act as a tax representative jointly and severally liable for the import VAT, in order to secure the payment of import VAT. In addition, Member States should be enabled to make other persons, for example persons liable to pay the customs debt in case of customs irregularities, jointly and severally liable for the import VAT.