Case C-714/20 of the Court of Justice of the EU (ECJ) is of particular interest to forwarding agents. In this decision, the ECJ stated that under the EU law, an indirect customs representative is liable, jointly and severally with the importer, only for customs duties and not for import VAT. In order to make an indirect customs representative jointly and severally liable for import VAT payment, the national legislation should explicitly provide for it.
Source Grant Thornton
