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Enter V as trader nature, if the State or a State agency is declarant or importer in the import declaration

Publication date 16.7.2021 15.12
Press release

Updated 25 October 2021: Enter V as trader nature if the State or a state agency is the importer in an import declaration (updated 25 October 2021)

When an import declaration is submitted with the State or a State agency as declarant or importer, the trader nature V, i.e. the State, should be used. Then no value added tax is payable in connection with import clearance for the goods to be imported. The code V is only used when an import declaration in the new format is submitted in the Customs Clearance Service or by message exchange.

Incorrect declarations

If you have received a customs clearance decision where the trader nature of a State agency was incorrectly entered as Y and VAT was levied, do this:

  • Submit a new customs declaration with the correct information and enter as exceptional tax date the date of the original declaration with additional procedure code 680. In addition, enter with additional information code FIXXX the MRN of the original declaration as well as the reason for the new declaration, ‘wrong nature of trader.’
  • Apply for an invalidation of the incorrect declaration, either with message exchange or in the Customs Clearance Service in the section ‘Contacts.’
  • Do not pay the costs stated in the clearance decisions where VAT has been levied incorrectly.

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