Brussels, 22/07/2010 (Agence Europe) - The European Commission is examining whether the EU rules on value-added tax (VAT) need to be changed for centralised customs clearance that were introduced in the revised EU customs code (Regulation (EC) 450/2008) to enable importers to declare and pay customs duty in the member state in which they are established irrespective of where the goods are physically imported and transported within the EU. Under EU VAT rules, importers must estimate the amount of VAT to be paid and pay it in the member state into which the goods are imported. In a public consultation exercise open until Sunday 31 October, the Commission is asking interested parties about the following options: introducing a model centralised VAT declaration for the VAT registration country to send VAT information to the importing country; meeting tax obligations at the same time as the customs return; and meeting tax obligations periodically, separate from customs declarations: http: //ec.europa.eu/taxation_customs/common/consultations/customs/customs_clearance_2010_fr.htm (M.B./transl.fl)