Bart Boersma, VAT on imports

Value Added Tax (VAT) is generally speaking due on all goods that enter and remain in the EU. In this respect, customs duty rules are applied. But are these valid if they lead to unusual results? Further, what happens in a situation where an intra-Community transaction follows on the import of goods and irregularities are subsequently committed? This year there have been several important judgments delivered which show that, when it comes to VAT, jurisprudence is not a simple case of black or white.

The import of goods is a taxable event for turnover tax (VAT, or BTW in Dutch). The general rule is that VAT upon import is treated as a customs duty. If a customs debt is incurred, a VAT debt is  simultaneously incurred. An interesting situation arises when goods, following their import into the EU, are transported to another Member State. In this case, VAT is not due in the EU Member  State where the goods were initially imported. But what happens if fraud is subsequently committed?

Read the full article on page 36 of CargoMagazine

Bart Boersma, Lawyer and Director of Customs Knowledge BV

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Team Cargo Magazine

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