Comments on ECJ C-489/20: No extinguishment of import VAT and excise duties upon extinguishment of customs debts

The ECJ has already ruled several times on the link between VAT and customs (see KMLZ Customs Newsletter 04 | 2019, 01 | 2021). As a rule, the issue has always been whether import VAT also automatically arises when a customs debt is incurred. In its new judgment of 7 April 2022 (C-489/20 – UB), the ECJ was asked to decide as to whether, in the event of a customs debt being extinguished, both import VAT and excise duties, incurred at the same time as the customs debt, were also to be extinguished.

Source KLMZ

See also ECJ case C-489/20 (UB) – Judgment – Customs/Excise case – Goods unlawfully introduced into the customs territory 2 months ago103 views6 min read