VATcodexEU VAT case law · Court of Justice and General Court

Article 369z Directive 2006/112/EC

Special arrangements for declaration and payment of import VAT

Title XII · Special schemes › Chapter 7 · Special arrangements for declaration and payment of import VAT

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Text of Article 369z

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

(a)the person for whom the goods are destined shall be liable for the payment of the VAT;

(b)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.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.