(1)

Article 201 is replaced by the following: ‘Article 201 1. On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation. 2. By way of derogation from paragraph 1 of this Article, the supplier or, where applicable, the deemed supplier in accordance with Article 14a(1), making distance sales of goods imported from third territories or third countries that would be eligible for the special scheme set out in Title XII, Chapter 6, Section 4, shall be the person liable to pay the import VAT. 3. Where the supplier or the deemed supplier referred to in paragraph 2 of this Article is not established in the Community but in a third country with which neither the Union nor the Member State of importation has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU (*1) and Regulation (EU) No 904/2010, that supplier or deemed supplier shall appoint a tax representative in the Member State of importation as the person liable for payment of import VAT. 4. Where the importation of goods is exempted in accordance with Article 143(1), point (ca), paragraph 3 of this Article shall not apply. (*1) Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1, ELI: http://data.europa.eu/eli/dir/2010/24/oj).’;"

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.