European UnionUnited Kingdom Brexit: Customs and VAT Implications 03 March 202198 views1 min read Source Deloitte Brexit OSS and the EU E-Commerce Package: What you need to know about the upcoming changes ECJ C-7/20 (Hauptzollamt Münster) – Judgment – VAT on importation arises in the Member State where an obligation imposed by the customs legislation of the EU has not been complied with