Title XII: Special schemes

Chapter 7: Special arrangements for declaration and payment of import VAT [1]

Article 369z [2]

1. For the purpose of this special arrangement, the following shall apply:

1. the person for whom the goods are destined shall be liable for the payment of the VAT;

2. the person presenting the goods to customs within the territory of the Community shall collect the VAT from the person for whom the goods are destined and effect the payment of such VAT.

2. Member States shall provide that the person presenting the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.