„Centralised clearance” introduced in Article 106 of the Modernised Customs Code is a possibility for the importers that hold an authorisation for this purpose to both declare and pay customs duties to the customs administration of their Member State of authorisation, independent from the actual place of import and destination of goods within the EU.
However, under the present rules of the VAT directive (directive 2006/112/EC), the importers, even using centralised clearance, would still be subject to VAT obligations in each Member State of physical arrival and destination of goods.
Therefore, keeping the import VAT system unchanged would run against the simplification objective of the Modernised Customs Code and against the Commission-wide objective of easing administrative burden on businesses.
The possible solutions were analysed by VAT and customs experts in the relevant working groups of the Commission dealing with these issues.
The aim of this consultation is to obtain business views on a series of solutions relating to the possible adaptations of VAT collection rules.
See also our consultation page.