First of all, customs regulations and VAT directives allow member states to arrange law transposition.
Consequently, both VAT and customs arrangements for profit uses to importers.
In other words, as an alternative to paying VAT. Also, then claiming the refund later. Importers may not have to pay the import VAT and/or customs duties at the moment goods enter European territory.
Finally, reliefs are often available for non-resident traders.
Country specific VAT deferment information
- Import VAT Deferment in the Netherlands – Article 23 License
- Duty Deferment Scheme in the UK – Use SIVA Simplified Import VAT Accounting
- The postponed accounting for import VAT (deferment): ATVAI in France
- Differimento IVA importazione – VAT Deferment in Italy through Magazzino IVA
- Import VAT Deferment Scheme in Portugal for non-residents