The current legal framework of the European Union encompasses a link between the “importation of goods” and customs duties, which has several implications for VAT. In this article, the author presents an initial assessment of the EU Commission’s proposal for the reform of the Union Customs Code in light of the aforementioned link and its VAT implications. The author concludes that the proposal does not affect the existing link between VAT on “importation of goods” and customs duties, but instead adds another link, this time between customs duties and the “distance sales of goods imported”. Similar to the existing link, the proposed connection also presents several VAT implications.