Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 1: Obligation to pay

Section 1: Persons liable for payment of VAT to the tax authorities

Article 201a [with effect from 1.7.2028] [1]

Without prejudice to Article 201(2) and (3), and where the persons liable for payment of import VAT fail to fulfil their tax obligations under those paragraphs, Member States may allow, according to conditions and procedures to be laid down by them, the customer to pay the import VAT which is due by those persons.