Recital (6)

Under the measures to incentivise the use of the IOSS scheme introduced by this Directive, the supplier or deemed supplier is systematically made liable for import VAT. Consequently, when the supplier, the deemed supplier, and, where applicable, the tax representative appointed by them or the person that can be held jointly and severally liable for the import VAT does not comply with the VAT obligations concerning certain imported goods, the goods in question will not be released for free circulation. In order to avoid that it is the customer that faces the negative consequences of the non-compliance of the persons liable for payment of import VAT, Member States should be able to allow that the customer, upon the customer’s agreement, pays the import VAT due by the supplier or deemed supplier, where the supplier or deemed supplier fails to fulfil the registration and payment obligations, and where the supplier or deemed supplier is unknown to the person filing the customs declaration at the moment of importation. However, Member States should be allowed to establish the appropriate conditions and procedures for applying that possibility, in order to avoid that the payment of import VAT by the customer weakens the effectiveness of the measures to incentivise the use of the IOSS scheme introduced by this Directive. That payment should be without prejudice to the possibility for the customer to reclaim the import VAT from the supplier or deemed supplier under the relevant civil law. As that possibility is intended to overcome the difficulties arising from the transition from the customer’s liability to the supplier’s or deemed supplier’s liability on import consignments, the Commission should assess whether maintaining those rules after the completion of the customs reform is justified.