In accordance with the special arrangements as set out in Title XII, Chapter 7, of Council Directive 2006/112/EC the person liable for payment of import VAT relating to eligible distance sales of imported goods is the customer. This is contrary to the objective of shifting the liability from the customer to the supplier or deemed supplier, and making them systematically liable for the import VAT relating to those goods. Even in those cases where the customer pays the import VAT, the supplier or deemed supplier remains liable in principle. Therefore, the special arrangements should no longer be applied and they should be deleted.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
