- The person who imports goods into a member state is responsible for paying import VAT.
- The Dutch law on import VAT is similar to the law on import duties.
- The person who files an import declaration is responsible for paying import VAT.
- The fact that goods are destined for final consumers in other member states and have left the Netherlands does not mean that the import VAT is no longer due.
- The person who files an import declaration is the debtor of the customs debt that arises when the declaration is accepted.
- This also applies to the import VAT liability.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
