Dutch Court Ruling: Is Importer Liable for VAT?

• 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.

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