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Import and Export Manual for low value shipments

3.2.2.1. Overall responsibility

In general terms, the customs declaration must be submitted through a direct or indirect customs representative.

Regarding the responsibility for the payment of VAT , interested parties have the following obligations:

  • the consumer (normally the recipient or importer of the package) is responsible for paying the VAT ; and
  • the person who makes use of the special regime (normally, the person who presents the goods to customs on behalf of the consumer) is responsible for collecting VAT from the importer and settle the VAT collected from the customs or tax authorities . Settlement to the customs or tax authorities must be carried out every month.