The Interplay between VAT and Customs: Liability and Deduction

Journal
Merkx, M.M.W.D.
European Union
International VAT Monitor 2024 (Volume 35), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Dealing with VAT on import and export is complex, because of the interplay between VAT and customs legislation. In this article, the author discusses the liability for VAT and customs duties upon import and their interplay as well as the deduction of import VAT.