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

Publication date 25.10.2021 9.00
Press release

When the State or a state agency has been provided as the importer in an import declaration, the trader nature V (i.e. the State) should be used. No value added tax will then be charged for the import goods in connection with their import clearance. 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.  This guidance is an update to the guidance provided in a previous notice.

In future, apply for amendment for incorrectly imposed VAT

VAT may be imposed through a customs clearance decision if, for example, the trader nature of a state agency has been incorrectly provided as Y in the import declaration. If you have received an incorrect customs clearance decision of this kind, you should request amendment of the declaration, not invalidation of the declaration.

Proceed as follows: 

  • Apply for amendment of the declaration either with a message or in the Customs Clearance Service under the tab “Contacts”.
  • Provide the following details in the amendment request: 
    • “The importer is a state agency and value added tax has been imposed in error. We ask that the incorrect information be amended”.
    • Name and bank account details (IBAN) of the recipient of the repayment

If you have questions about payments or periodic filing, please contact veroreskontra(at) 

More information:
Enter V as trader nature, if the State or a State agency is declarant or importer in the import declaration (Customer notice 16 July 2021)

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